Decision on relief
Requests for relief are granted in exceptional circumstances only. Relief can concern both the tax and any late-payment interest on it, and can be granted for the entire amount or just for a part of it. It is not granted if the tax is a prepayment.
You can submit a request for relief if your ability to pay taxes has weakened significantly due to sickness, unemployment, obligation to pay maintenance or due to another special reason.
The Tax Administration can grant relief for the taxes going to the State of Finland including income tax (state), inheritance tax and gift tax. The Tax Administration also handles the relief requests that concern municipal income tax, real estate tax and the employer's health insurance contributions unless the municipality has retained the powers to decide on these matters to itself. The Tax Administration also handles the relief requests that relate to car taxes and excise duties even if the decision had been made by Finnish Customs.
If you are granted relief for municipal taxes, you are automatically granted relief for Church Tax, too. However, if you only submit a request for relief for Church Tax, the local parish will decide on whether relief can be granted. If you submit a request for relief for forestry fees, the authority with the powers to decide on your request is the local Forest Centre.
If you have left a tax unpaid, the submittal of a request for relief is not enough for suspending its collection proceedings. Collection is suspended only if relief is granted.
Submitting a request for relief
It is required that relief is requested in writing, either by completing the Hakemus verosta vapauttamiseksi (Form 7302, available in Finnish and Swedish) or by informal letter.
Requests must contain the following:
- Personal details
- Facts about the tax you want relieved
- The reasons why it should be relieved
- Date and signature
- A letter of authorisation (if someone else is submitting the request on your behalf)
Send the request form or letter to:
Finnish Tax Administration
Collection and Recovery (Perintä)
P.O. Box 6002
You can enclose documentation including a doctor's statement or a document proving that you are currently unemployed. If your request concerns inheritance tax, you must also indicate the deceased person's name, personal identity code and the municipality where he or she lived at death.
Do not send any original receipts to the Tax Administration; photocopies are sufficient. The Tax Administration will file your application and its enclosures as electronic records. Any paper documents you send are disposed of after the electronic records have been saved.
A written decision is issued
Granting tax relief is the result of an overall review of the situation and the factors affecting your ability to pay taxes. This means that the taxpayer's and their family's all disposable income and assets are taken into account.
Normal processing time is approximately six months. Decisions cannot be appealed. However, you can submit a new request if new circumstances arise.