Important Dates and Deadlines for Individual Taxpayers

2019

January  |  February  |  March  |  April | May  |  June  |  July  |  August  |  September  |  October  |  November  |  December

Changes to procedures if you pay wages or salaries

If the payday is on 1 January 2019 or later, you must report your payroll information to to Incomes Register:

  • Wages, salaries and withholdings for 2019 must be reported to the Incomes Register within 5 days after each payday (date of payment + 5 days).
  • Employer’s health insurance contributions must be reported to the Incomes Register by the 5th of the calendar month following the payment month.
  • The due date for payment of employer’s contributions does not change.

Further information on payroll reporting in 2019

January

Employers and employees continue to use the withholding instructions of 2018 tax cards in January 2019. However, the accumulation of 2019 wages and salaries starts from zero for purposes of payroll accounting and withholding.

4 January

Income tax prepayment invoices for 2019 have arrived to the taxpayers with 12 due dates.

16 January

Tax cards for 2019 have arrived to taxpayers.

23 January

Due date for prepayments of income tax

31 January

Final interest-free payment date for additional prepayment (previously supplementary prepayment)

February

1 February

  • Tax cards for 2019 become effective.
  • Due date for the second installment of 2017 back taxes.

25 February

Due date for prepayments of income tax.

March

7 March

The e-Service for owners of real estate property "Kiinteistötiedot verkossa", opens (access to the interface is open to all customers including corporate taxpayers and partnerships managing a business). 

8 March

Taxpayers of Real estate tax receive their tax demand notes. 

25 March

Due date for prepayments of income tax.

April

2 April

Remember to make the necessary additions to your tax return by the deadline. You can see your personal deadline date in MyTax and on your tax return. If all the information on your tax return is correct, you will not have to do anything.

23 April

Due date for prepayments of income tax.

25 April

Final date when the Real Estate Details Online e-service is open. You will not have to make corrections or additions to your real estate details if the information used as basis for the real estate tax decision is correct.

May

7 May

  • Remember to make the necessary additions to your tax return by the deadline. You can see your personal deadline date in MyTax and on your tax return. If all the information on your tax return is correct, you will not have to do anything.

14 May

  • Remember to make the necessary additions to your tax return by the deadline. You can see your personal deadline date in MyTax and on your tax return. If all the information on your tax return is correct, you will not have to do anything.

21 May

  • Remember to make the necessary additions to your tax return by the deadline. You can see your personal deadline date in MyTax and on your tax return. If all the information on your tax return is correct, you will not have to do anything.

23 May

Due date for prepayment of income tax.

June

24 june

Due date for prepayment of income tax.

July

23 july

Due date for prepayment of income tax.

August

1 August

If your tax assessment was completed in June, the first due date for your back taxes is 1 August. The second instalment’s due date is 1 October.

6 August

If your tax assessment was completed in June, you will receive your tax refund on 6 August.

23 August

Due date for prepayment of income tax.

September

September is the month when 2019 real estate tax assessment is completed.

2 September

If your tax assessment was completed in July, the first due date for your back taxes is 2 September. The second instalment’s due date is 1 November.

3 September

Due date of the first installment of real estate tax.

4 September

If your tax assessment was completed in July, you will receive your tax refund on 4 September.

23 September

Due date for prepayment of income tax.

October

1 October

  • If your tax assessment was completed in August, the first due date for your back taxes is 1 October. The second instalment’s due date is 2 December.
  • If your tax assessment was completed in June, the second instalment’s due date is 1 October.

4 October

If your tax assessment was completed in August, you will receive your tax refund on 4 October.

15 October

Due date of the second installment of real estate tax.

23 October

Due date for prepayment of income tax.

31 October

  • All individuals can expect to have received their 2018 assessment decisions.
  • Closing date of the tax assessment processes for 2018.

November

1 November

  • If your tax assessment was completed in September, the first due date for your back taxes is 1 November. The second instalment’s due date is 2 January.
  • If your tax assessment was completed in July, the second instalment’s due date is 1 November.

4 November

Release date of the 2018 tax information. Tax offices show the publicly disclosed facts to visitors who want to see them.

5 November

If your tax assessment was completed in September, you will receive your tax refund on 5 November.

25 November

Due date for prepayments of income tax.

December

2 December

If your tax assessment was completed in October, the first due date for your back taxes is 2 December. The second instalment’s due date is 3 February.

4 December

If your tax assessment was completed in October, you will receive your tax refund on 4 December.

23 December

Due date for prepayments of income tax.

Note: If any due date falls on a Saturday, Sunday or a legal holiday, filing and payment are permitted on the following business day.