Tax refunds used for paying taxes – Frequently asked questions

This page contains questions and answers for situations where the tax refund of an individual taxpayer or business operator has been used for the payment of taxes.

If you are an individual taxpayer or a business operator, and you have taxes that are overdue or taxes that fall due after the end of your tax assessment, your tax refund will be used to pay these taxes. Starting from your assessment end date until the 4th day of the following month, your refund is used

  • to settle any unpaid taxes immediately after your assessment has ended, and
  • to pay upcoming taxes immediately on their due dates.

You can see the end date for your assessment on your tax decision or in MyTax.

When your tax refund is used on your unpaid taxes immediately on their due dates, you also benefit from it immediately. Your refund is used for the payment of your taxes starting from your assessment end date until the 4th day of the following month. During this time period, the Tax Administration uses the refund for paying taxes immediately on their due dates even if you also pay the tax on that date. This is because your refund is available to the Tax Administration before any payments you make on the due date.

If your refund is enough to cover all of your upcoming taxes, you do not need to pay them. If the refund amount is less than the amount of unpaid tax, you can just pay the remaining difference on the due date. You can check your unpaid and upcoming taxes and your refund amount in MyTax.

If you paid your tax on the due date and your tax refund was also used to cover the tax, the payment you made will usually be sent back to you in a week. However, if you have other overdue taxes or future instalments of the same tax to pay, the payment is not sent back to you. Keep yourself updated on your taxes and payments in MyTax.

If the tax in question was a self-assessed tax, the excess amount you paid will either remain waiting for your upcoming taxes or be paid back to you. This depends on the refund time and refund limit you have selected in MyTax. Read more about refunds of self-assessed taxes. You can request a refund of an amount you have paid even if you have selected in MyTax that your payments should be used as payment for upcoming taxes. See instructions: How to request a refund of your payment in MyTax

Yes. If you are a self-employed business operator, your business operation’s taxes are treated as your personal taxes, and your refund can be used to pay them.

If you have an ongoing payment arrangement and you receive a tax refund, the refund will be used towards the unpaid taxes in the arrangement.

You must still continue with the payment arrangement normally and pay the upcoming instalments following the payment plan. Your tax refund is not used directly to pay any single instalment during the arrangement, but it shortens the overall length of the arrangement. In other words, the arrangement ends earlier than originally planned.

Refund amounts are used for settling the second instalment of real estate tax on 17 October at the earliest. This is a special exception relating to technical reasons.

If you paid your tax on the due date and your tax refund was also used to cover the tax, the payment you made will usually be sent back to you in a week. However, if you have other overdue taxes or future instalments of the same tax to pay, the payment is not sent back to you. Keep yourself updated on your taxes and payments in MyTax.

If the tax in question was a self-assessed tax, the excess amount you paid will either remain waiting for your upcoming taxes or be paid back to you. This depends on the refund time and refund limit you have selected in MyTax. Read more about refunds of self-assessed taxes. You can request a refund of an amount you have paid even if you have selected in MyTax that your payments should be used as payment for upcoming taxes. See instructions: How to request a refund of your payment in MyTax

See examples of how your refund may be used for paying taxes

Your tax refund can be used for tax prepayment

If your tax assessment ends on or before the 23rd of the month, and you have a prepayment instalment falling due, the Tax Administration uses your refund on the prepayment on the 23rd. If you make your prepayment on its due date, there is not enough time for your payment to arrive at the Tax Administration during that same day. As a result, the refund will be used as your prepayment on the prepayment due date. Your own payment will be kept waiting for future income tax instalments (prepayments, additional prepayments and back taxes). Log in to MyTax to check how much there will be left to pay in the next income tax instalment and when the due date is. 

Your tax summary will include details on how your refund was used. You can also check your situation in MyTax: Checking how your tax refund has been used in MyTax.

Further information and examples: Using refunds for unpaid taxes.

Your refund can be used on VAT or employer's contributions

The due date for self-assessed taxes, such as VAT and employer's contributions, is the 12th of each month. If your tax assessment ends on or before the 12th of the month, your refund can be used on your self-assessed taxes for that month on their due date, which is the 12th. If you pay your self-assessed taxes on their due date, there is not enough time for the payment to arrive at the Tax Administration during that same day. As a result, your refund will be used on the taxes. 

If you have paid too much, the remaining amount will be used to pay for other upcoming taxes or refunded to you automatically, depending on what you have selected as your refund time and refund limit in MyTax. You can request your payment to be refunded to you in MyTax by selecting “Requesting refunds, self-assessed taxes” under Activities. You will receive your refund within a week, unless you have other overdue taxes. If you do not request a refund in MyTax, your payment will be saved for future tax liabilities.

Your tax summary will include details on how your refund was used. You can also check your situation in MyTax: Checking how your tax refund has been used in MyTax.

Further information and examples: Using refunds for unpaid taxes.

If your tax assessment ends on or before the 23rd of the month, and you have a prepayment instalment falling due, the Tax Administration uses your refund on the prepayment on the 23rd. If you make your prepayment on its due date or 1–2 days before, there is not enough time for the payment to arrive at the Tax Administration by the due date. As a result, the refund will be used as your prepayment on the prepayment due date. Your own extra payment will be used on your upcoming instalments of income tax (prepayments, additional prepayments and back taxes ). Log in to MyTax to check what your next income tax instalment is and when it must be paid.

Your tax summary will include details on how your refund was used. You can also check your situation in MyTax: Checking how your tax refund has been used in MyTax.

Further information and examples: Using refunds for unpaid taxes.

The due date for filing and paying employer’s contributions and other self-assessed taxes is the 12th of the month. If your tax assessment ends on or before the 12th of the month, your refund can be used on your self-assessed taxes for that month on the 12th. If you pay your self-assessed taxes on their due date or 1-2 days before, there is not enough time for the payment to arrive at the Tax Administration by the due date. As a result, your refund will be used on the taxes on their due date. 

If you have paid too much, the remaining amount will be used to pay for other upcoming taxes or refunded to you automatically, depending on what you have selected as your refund time and refund limit in MyTax. You can request your payment to be refunded to you in MyTax by selecting “Requesting refunds, self-assessed taxes ” under Activities. You will receive your refund within a week, unless you have other overdue taxes. If you do not request a refund in MyTax, your payment will be saved for future tax liabilities.

Your tax summary will include details on how your refund was used. You can also check your situation in MyTax: Checking how your tax refund has been used in MyTax.

Further information and examples: Using refunds for unpaid taxes.

If you have inheritance or gift taxes that are due on the 1st of the month after the end of your tax assessment, your refund will be used to pay for them. If you have paid your inheritance or gift tax on its due date, your refund is used on the next upcoming instalment. If you do not have any upcoming inheritance or gift taxes, your payment is automatically refunded to the bank account number you have given us. If you have other overdue taxes or debts in enforcement, your payment can be used to pay for them before the remaining amount is refunded to you.