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The point in time when the inheritance is distributed determines who has to file any changes made to the real estate information and pay the real estate tax. The Tax Administration always collects the tax from the party who owned the real estate (or held it by a right of possession) on the first day of the year.
The estate still receives the Tax Administration’s decision on real estate tax and must pay the tax. Accordingly, in 2026 the estate’s heirs or shareholders continue to be jointly liable for real estate tax. Make sure that the estate’s address information in the Tax Administration’s database is up to date.
The estate is no longer responsible for the real estate tax.
If after a finalised distribution, the estate of the deceased person still receives a real estate tax decision, make the following checks:
Please note that if the deceased person’s estate has sold the house to a new owner, the estate still has to pay the real estate tax for the calendar year when the sale was made. The following year, the Tax Administration’s decision letter will automatically be addressed to the new owner, based on our direct data transfer link with the National Land Survey of Finland.
If a real estate unit is owned by a death estate and the real estate information has changed or if there are errors in the details of the real estate tax decision, the estate must correct the information on a paper form.
Fill in the form in the name of the estate. The form can be signed by the estate’s authorised agent. If the estate does not have an authorised agent, the forms must be signed by all the shareholders of the estate. Please send the forms by post to the address stated on the form.
Most estates cannot make changes to the real estate tax return in MyTax because in order to use the e-service, the estate should have a previously assigned Business ID and the estate’s agent should have a Suomi.fi authorisation.
We will send a real estate tax decision and bank transfer forms to the estate's contact person, whose address you have given to the Tax Administration.
If the estate has not received a real estate tax decision and bank transfer forms – or if the information has been lost – call our telephone service (standard call rates apply):
If the address of the estate changes, remember to report it to the Tax Administration. Read the instructions: Inform the Tax Administration of the address of the estate’s contact person.
Real estate tax – check the decision letter carefully and then pay the tax