This guidance is for individual taxpayers and for the self-employed. Guidance on tax refunds paid to corporate entities is available here. (Only in Finnish and Swedish).
If you have paid too little tax in the form of withholding (or prepayments) during the year, you must make up the difference later by paying a back tax. The majority of individual taxpayers must pay their 2018 back taxes by 1 August or 2 September 2019. All the information necessary for paying your back tax is available in MyTax and in your tax decision – the information you need is the Tax Administration’s bank account number, the reference number, the amount of back tax and the due date.
For the majority of individual taxpayers, the due dates are in August, September, October and November. If you have more than €170 to pay, the sum of back taxes is divided in two instalments.
If you or your spouse made changes to the tax return, the due dates for the back taxes will change. The amount may change as well. We will send you a new tax decision with revised information for making the payment before the end of October.
If you or your spouse made changes, wait for a new decision before paying the back taxes. Do not pay them yet, not even if their original due date passes before you receive the new decision. You can see in MyTax whether your tax return is still being processed.
|End month of tax assessment||Due date for first instalment of back taxes||Due date for second instalment of back taxes|
You can pay your back taxes
When you pay the back tax in your online bank or in MyTax, your payment is displayed in MyTax in 1 to 2 days.
When you pay in MyTax, the amount is debited from your bank account on the same day. You cannot change the due date.
Your back taxes are subject to late-payment interest with relief. The interest period begins on 1 February 2019 and continues up to the due date of the back tax concerned. The interest is included in the sum total that you see in MyTax and your tax decision. The rate of late-payment interest with relief is 2% in 2019. However, we always deduct €20 from the amount you have to pay (or we deduct the entire sum of the interest if it stays below €20).