Real estate tax decision – check the information and make any necessary corrections

The ground number is a sequence number that the Tax Administration automatically assigns to the ground area included in the real estate unit. The Tax Administration assigns these numbers for purposes related to taxation. The number is decided by the Tax Administration and it cannot be changed.

The area of the ground included in the real estate unit is stated in square metres (m²).

The area may change if, for example, you have sold some of the land or given it as a gift. The Tax Administration receives information on the sale or gift from the purchase witness. However, if the area is stated incorrectly, make the necessary changes.

Building right is shown on the decision in addition to the area, if the taxable value of the ground is calculated according to building right. The building right in the decision is the total building right for the land. In other words, this entry does not indicate how much building right has been used or how much of it remains. Building right is given in floor square metres (k-m²).

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. Under Areas of ground, select the correct area of ground. The details will open in a new window.
5. Correct the area or building right and click OK.
6. After you have made all the necessary corrections, submit the return.

The zoning plan type indicates whether the area is within the scope of a detailed plan or shore plan.

If the land is located in an area where there is no detailed plan or shore plan, the zoning plan type is No detailed plan.

The Tax Administration receives the zoning information from the municipality where the real estate unit is located. If there are changes to the plan, the municipality informs the Tax Administration. If there is an error in the information received by the Tax Administration as given on the real estate tax decision, make the necessary corrections.

If the area did not have a detailed plan before but it is zoned later, the taxable value of the ground and the real estate tax may increase.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. Under Areas of ground, select the correct area of ground. The details will open in a new window.
5. Correct the zoning plan type and click OK.
6. After you have made all the necessary corrections, submit the return.

The decision states whether the area of ground, i.e. the plot of land, is bordered by shore or accretion.

The plot is bordered by a shoreline or an accretion if the ground area is bordered by your own shoreline or an accretion for more than 10 metres.  Accretion means land that was previously covered in water but has permanently dried up.

The land may also have riparian rights. This means that the land is not at a water’s edge or shoreline or bordered by an accretion, but the real estate unit includes the right of access to a shore located nearby.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. Under Areas of ground, select the correct area of ground. The details will open in a new window.
5. Correct the details on the shore or riparian rights and click OK.
6. After you have made all the necessary corrections, submit the return.

The real estate tax decision states the taxable value of the ground as well as the prices used to calculate the value.

The Tax Administration calculates a district price for the land, which is based on land price maps of the municipality and on the Tax Administration's valuation guidelines. The district price depends on the average land prices in the surrounding area, the land’s purpose of use, building right, location and transport connections as well as the degree of completion of municipal infrastructure. Accordingly, the district price does not reflect the actual prices by which the land was previously bought or sold.

The land’s target value is calculated based on the district price. The target value is 75% of the district price. The unit price for the tax year is usually the same as the target value.

The taxable value of the ground is calculated by multiplying the tax year’s unit price either by the square metres of the ground area or by the square metres of building right, depending on where the land is located and what purpose it is used for. The taxable value of an area of ground cannot be less than €0.75 per square metre.

The taxable value of the ground is calculated by multiplying its taxable value with the real estate tax rate on ground determined by the municipality.

• Check the real estate tax rates in your municipality
• More information on real estate tax on ground

The building number is a sequence number that the Tax Administration automatically gives the buildings within the real estate unit. If a building is removed from the real estate unit, its number will not be used again.

The permanent building code is an identifier issued by the Digital and Population Data Services Agency for every building and new construction project. This code is the primary identifier used in the registers of various authorities. The format of the permanent building code is 100012345A.

The right of ownership or possession indicates what part of the building you own or possess. The building’s rights of ownership or possession may be different than the real estate unit’s rights of ownership or possession. For example, if the real estate unit was given as a gift, the donor may have retained the right of possession to the building.

If the information in the decision is no longer correct, make the required corrections. For example, your right of ownership or possession may have ended or your portion of the building may have changed.

Read more about changes in ownership

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. You can correct a building’s ownership and possession details in the building’s basic details. Under Buildings, select Basic details of the building. The details open in a new window.
5. Make changes to the right of ownership or possession at Are the building’s details on ownership and possession the same as the real estate unit’s?
6. After you have made all the necessary corrections, submit the return.

Real estate taxation involves building types such as detached house, leisure property, utility building, garage and sauna.

The building type depends on the building’s features. The building type can only be changed if the municipality has granted a permit for changing the building’s purpose of use.

Read more about building types in the detailed guidance on the subject (section 3.5) (available in Finnish and Swedish, link to Finnish)

If the information in the decision is incorrect, make the required corrections.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. You can change the building type in the building part’s details. Under Buildings, select the correct building part, such as Part 1: Leisure property. The details will open in a new window.
5. Correct the building type and click OK.
6. After you have made all the necessary corrections, submit the return.

The year of completion is the year in which the construction of the building was completed. From the perspective of real estate taxation, a building is considered completed when its occupancy permit is issued.

If the information in the decision is incorrect, make the required corrections.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. You can change the year of completion in the building part’s details. Under Buildings, select the correct building part, such as Part 1: Detached house. The details will open in a new window.
5. Correct the entry for Date of completion and click OK.
6. After you have made all the necessary corrections, submit the return.

The building’s total area includes the areas of all floors, basements and thermally insulated attic rooms according to their external dimensions. Note that the building’s total area is usually larger than its floor area or the area used for living.

However, balconies, canopies or areas with a clearance of less than 160 cm are not included in the total area. Attics and porches are only included in the total area if they are thermally insulated. The area of a row house or a semi-detached house refers to the area of the entire building.

If the information in the decision is no longer correct, make the required corrections.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. You can change the total area in the building part’s details. Under Buildings, select the correct building part, such as Part 1: Detached house. The details will open in a new window.
5. Correct the entry for Size details and click OK.
6. After you have made all the necessary corrections, submit the return.

If the building is a utility building, garage or sauna, the decision indicates its method of building.

Buildings with thermal insulation are buildings that are intended for long-term use and where this has been taken into account in their method of building. Note that a sauna is considered to have thermal insulation in terms of its method of building even if it does not technically have thermal insulation. This is because a sauna is intended for long-term use and its building costs are higher than those of a light-weight structure with no thermal insulation.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. You can change the thermal insulation in the building part’s details. Under Buildings, select the correct building part, such as Part 1: Utility building. The details will open in a new window.
5. Correct the entry for Properties and equipment and click OK.
6. After you have made all the necessary corrections, submit the return.

Unfinished buildings are also subject to real estate tax. The amount of tax depends on how close to completion the construction is. From the perspective of real estate taxation, a building is considered completed when its occupancy permit is issued. 

If the building is still unfinished, the real estate tax decision shows the year when construction started, as well as the equipment and features that the completed building will have. This means that electricity and other such features of the completed building are included in the decision even if they have not been installed yet.

The building’s percentage of completion indicates how close to completion it is. This percentage is determined according to the situation on the final day of the previous year. The municipal building instructor or the construction supervisor responsible for the construction project can provide a statement or certificate of the percentage of completion. If you do not have documentation on the percentage of completion, you must estimate the percentage yourself. If you do not state the degree of completion, the Tax Administration will estimate the completion date of a construction started in 2023 as follows:

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. You can change the percentage of completion in the building part’s details. Under Buildings, select the correct building part, such as Part 1: Detached house. The details will open in a new window.
5. Make the required corrections and click OK.
6. After you have made all the necessary corrections, submit the return.

These details refer to the equipment level of the building. If the equipment level of the building has changed or if the information on equipment is incomplete, make any necessary corrections. Changes in the equipment level include, for instance, adding a water pipe, sewer, electricity or mechanical air conditioning to a building.

Electricity: The building has electricity if it is connected to the electricity grid or if an electric current of 230 V is conducted to the building. It does not matter how the electricity is produced.

Heating (central heating or other than central heating): Central heating refers to a hot-water radiator system where the source of heat is oil, wood or coal, district heating, geothermal heating or an air-water heat pump. Central heating also includes heat-storing electrical heating and air central heating that heats the building by air convection.

Direct electrical heating or heating by oil stove or furnace is not considered central heating. In direct electrical heating, the building is heated by radiator, underfloor heating or other heating system connected directly to the electrical grid. In addition, if the building is heated by air source heat pumps or heat-storing fireplaces, it does not have central heating.

If you only change the source of heat (e.g. from oil to geothermal heating), the heating method is still considered central heating. This change does not need to be reported, because the building has already been assessed as having central heating.

Water pipe: A water pipe is a system of water pipes that is permanently installed to a building and receives water from a local water supply network or well (dug well or drilled well) either by pressure or pump.

A pipe that connects a sauna or leisure property to a lake and is detached during the winter is not considered a water pipe.

Sewer: Sewer refers to a system of drainage that is permanently installed to the building and connects to a local sewer network, septic tank, cesspool or small-scale sewage treatment plant. A hole in the ground used to treat so-called grey water is not a sewer.

WC and sauna (leisure property): Information on a WC and sauna is relevant only in the case of leisure property, such as summer cottages. The WC at the property must be flushable with water and connected to a sewer. A chemical toilet or an electronic dry toilet is not considered a WC. If the sauna is located inside the load-bearing structures of the building, it is counted as the building’s equipment. If the sauna is a separate building, report its details separately.

The building is habitable in winter (leisure property): A building is habitable in winter if it has heating and sufficient insulation or wall thickness that keeps the temperature of the building at at least +15 degrees Celsius when heated. For example, a heat-storing fireplace, stove or electric heater may be used for heating. Habitable in winter is not the same as suitable for permanent living. This means that the building does not need to be suitable for permanent living.

If there have been changes to the information or if there are errors, make the required changes.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. You can change the equipment level in the building part’s details. Under Buildings, select the correct building part, such as Part 1: Detached house. The details will open in a new window.
5. Correct the entry for Properties and equipment. Click OK.
6. After you have made all the necessary corrections, submit the return.

The load-bearing structure of the building is made either of wood or of stone or metal. Note that the cladding of the building is not considered a part of its bearing structure. For example, even if the building has tile cladding, its bearing structure can still be wood. 

Along with the building type, the bearing structure affects the building’s rate of age depreciation.

If the information in the decision is incorrect, make the required corrections.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. You can change the bearing structure in the building part’s details. Under Buildings, select the correct building part, such as Part 1: Detached house. The details will open in a new window.
5. Correct the entry for Properties and equipment and click OK.
6. After you have made all the necessary corrections, submit the return.

For newly constructed buildings, the year from which age depreciation is calculated is the year on which the construction was completed.

If there have been considerable improvements or renovations to the building after it was completed, the calculation year for age depreciation may be later than the year of completion.

The building’s taxable value is decreased every year according to a specific age depreciation rate. The rate of depreciation is determined by the building type and the load-bearing structure.

The building’s purpose of use indicates what the building is used for.

The purpose of use affects the real estate tax rate. For example, if the building is used for permanent living, its tax rate is lower than for buildings used as leisure properties.

Permanent living means that at least half of the building’s residential space is used for living on a permanent basis. This is also the case with an unfinished building that is being built mainly for permanent living.

A separate utility building, sauna or garage is also considered to be in permanent residential use if the related main building is mainly used for permanent living.

Other than permanent living means that more than half of the building’s residential space is mainly used for living that is not permanent in nature. Other types of residential use generally refers to recreational use of summer cottages and other such leisure properties. Select this also when an unfinished building is being built mainly for residential purposes other than permanent living.

Accordingly, a separate utility building, sauna or garage is also included in this group if the related main building is a leisure property or mainly in other residential use that is not permanent living.

If the information in the decision is incorrect, make the required corrections.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. You can change the purpose of use in the building’s basic details. Under Buildings, select Basic details of the building. The details open in a new window.
5. Correct the building’s purpose of use and click OK.
6. After you have made all the necessary corrections, submit the return.

The Tax Administration receives information from other authorities on newly constructed buildings and on changes made to buildings if a building permit had been applied for. The new building should be included in the real estate tax decision you receive in the year following the year when the construction work starts.

If there is a building missing from your decision that is larger than 5 m², please give full details on that building. You do not need to give the details for buildings that are 5 m² or smaller.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. Under Buildings, select Add building. Add the details of the missing building.
5. After you have made all the necessary corrections, submit the return.

The Tax Administration does not always receive information on demolished buildings. If a building included in the decision has been demolished, correct the information by removing the building from the real estate details. Also give the date on which the building was demolished. If the building existed on 1 January 2024, taxes on it are still paid in 2024.

If the decision includes an extraneous building, i.e. a building that should not be there, remove this building from the real estate details.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. You can delete a demolished or extraneous building in the building part’s details. Under Buildings, select the correct building part, such as Part 1: Detached house. The details will open in a new window.
5. At the bottom of the window, select Remove building part. Enter the required details and click OK.
6. After you have made all the necessary corrections, submit the return.

A building may be in a state of demolition or unusable if it is extensively damaged and its utility value has diminished. In this case, the building’s real estate tax decreases, as well.

If the building’s condition has changed or if the information in the decision is incorrect, make the required corrections.

Making corrections

1. Log in to MyTax. On the MyTax home page, go to Real estate tax and click Check real estate tax return.
2. Move on to Real estate details.
3. Select the property identifier of the real estate unit whose details you wish to edit. The details will open in a new window.
4. You can report the building as being in a state of demolition in the building’s basic details. Under Buildings, select Basic details of the building. The details open in a new window.
5. Answer Yes to the question Is the building in a state of demolition or unusable? Then give the details requested and attach the documents regarding the condition of the building. Finally, click OK.
6. After you have made all the necessary corrections, submit the return.

The real estate tax is calculated as a percentage of the building’s taxable value. The building’s taxable value is based on its replacement value. The basis of the replacement value is determined by the Ministry of Finance in their annual decrees. The replacement value depends on the building type and the building’s features.

If the construction of the building is unfinished, the building’s taxable value depends on its percentage of completion, i.e. how far the construction has proceeded. The taxable value is the corresponding percentage of the completed building’s taxable value.

The amount of real estate tax is calculated by multiplying the building’s taxable value with the real estate tax rate that the municipality has determined for the building.

Read more about the calculation of the taxable value of buildings