Tax return for forestry

The Tax Administration sends pre-completed "tax return for forestry" forms to those who have been owners of forest land during the tax year. You are not expected to submit a tax return for forestry unless you have had income, expenses, balance-sheet reserves, or deductions relating to a forestry operation.

The due date for completing the forestry tax return has changed

Under the new rules, the forest owners who are not registered for VAT must also file their returns by end of February. In addition, the due date for completing the return has changed for the forest owners who also operate an agricultural farm.

Filing deadlines for tax returns in 2019

  • Submit the tax return for forestry operations (Form 2C) by 28 February 2019
  • If you operate agriculture or business in addition to forestry, you must submit all your income tax returns by 2 April 2019
  • If you are a tax nonresident (for example, you live in a foreign country), submit your tax return for forestry by 21 May 2019
  • If your tax period is the calendar year, file and pay your VAT by 28 February 2019

Your completed tax return must arrive at the Tax Administration by its deadline date. We impose late-filing penalties for overdue returns. If a taxpayer fails to file, or files a return but it remains incomplete, we may impose a punitive tax increase.

Complete your tax return in MyTax

Tax returns for forestry can be filed in MyTax. You can use MyTax to file all your tax returns, with the exception of real estate details.

Complete your tax return in MyTax

See the instructions for MyTax

You can also file your tax return for forestry as:

We only send you the form to fill out. We no longer send taxpayers return envelopes or instruction booklets.

Remember to file a VAT return

Forestry operators must file VAT returns if they are in the VAT register. However, you do not have to file a VAT return for a tax year when you have nothing to report (no sales of timber, no purchases that would contain some deductible VAT, etc.). This requires that your tax period is the calendar year and that you do not operate any other activities that would be subject to VAT.

If your tax period is the calendar year, you must file and pay your VAT by 28 February 2019. Read more about VAT on forestry (in Finnish and Swedish).

Check your pre-completed tax return and make corrections to it

You will also receive a pre-completed tax return for your personal income. Pre-completed tax returns and the dates when you receive it and send it back vary, depending on whether you are an operator of forestry alone or whether you additionally have an agricultural farm, a business, or a self-employed professional operation.

You will receive a pre-completed tax return for your personal income in March or April 2019. Please check the pre-completed details on the return and make any necessary additions or corrections to them either in MyTax or by filing the additional forms marked on the return. If you want to make corrections, the deadline for them is 7 May, 14 May or 21 May 2019. You can check the date valid for you on your paper tax return and in MyTax.

You will also receive a pre-completed tax return for your personal income in March 2019. Please check the pre-completed details on the return and make any necessary additions or corrections to them either in MyTax or by filing the additional forms marked on the return.

If you need to make corrections, the deadline is 2 April 2019. You can check the date valid for you on your paper tax return and in MyTax.

The pre-completed tax return has a new layout. There have also been changes to how corrections are made. The payment dates of tax refunds and the due dates of back taxes have changed, as well. Read more about the pre-completed tax return.

If necessary, make changes to real estate details by 25 April 2019

The due date for entering changes to real estate records has changed. You receive the real estate tax demand in March or April 2019. Check the information and make any changes by 25 April 2019. This information cannot be corrected in MyTax.

Tax returns to be submitted by a married couple, a partnership, an estate of a deceased person

We have sent the joint tax return form to the spouse liable to pay VAT as a primary producer. If neither one of the spouses is a VAT taxpayer, or if both spouses are VAT taxpayers, we have sent the form to the one whose ownership interest in the forest land is higher than 50%. In case where the two spouses have 50% each, we have sent the form to the one whose age is higher.

It may be that one of the spouses owns a parcel of forest land that is completely separate from the joint forestry operation of the couple. If this spouse owns and manages such a parcel independently and this is a permanent arrangement, he or she can file a separate forestry tax return for it. If this is the case, tick the "Your own separate return” box on the top.

If the spouses are nonresidents, each one of them must file separate forestry tax returns for the forest lands they own independently. However, if they own forest together, they must submit a tax return of a partnership.

You will also receive a pre-completed tax return for your personal income in March 2019. Please check the pre-completed details on the return and make any necessary additions or corrections to them either in MyTax or by filing the additional forms marked on the return.

If you need to make corrections, the deadline is 2 April 2019. You can check the date valid for you on your paper tax return and in MyTax.

The pre-completed tax return has a new layout. There have also been changes to how corrections are made. The payment dates of tax refunds and the due dates of back taxes have changed, as well. Read more about the pre-completed tax return.

File the partnership’s return for forestry by 28 February 2019

A tax partnership is an association formed by two or more individuals. On behalf of the partnership, complete one joint forestry tax return and a VAT return. The tax partnership’s total income and expenses are calculated and the income is then distributed between the shareholders as their taxable income.

Please note that Form 36 Corporate notification is no longer in use. The Tax Administration receives information directly from real estate registers on what forest land is owned by every shareholder.

File your VAT returns online

If the partnership is a VAT taxpayer, you must file VAT returns for the partnership and in the name of the partnership. When the tax period is the calendar year, the VAT return is due on 28 February 2019. You must also pay the VAT by 28 February 2019.

However, you do not have to file a VAT return for a tax year when you have nothing to report (no sales of timber, no purchases that would contain some deductible VAT, etc.), provided that the partnership does not conduct another VAT-taxable operation. This requires that your tax period is the calendar year and that no other activities that would be subject to VAT are carried out by the partnership.

The estate is taxed as a separate taxpayer. Death estates are expected to complete just one joint tax return for forestry and one VAT return. Shareholders of the estate are responsible for filing the returns.

File the estate’s return for forestry by 28 February 2019. If the estate’s tax period is the calendar year, file and pay its VAT by 28 February 2019.

How to log in

Forestry taxpayers

To log in to our e-services, you can use your personal e-bank security codes or a mobile certificate.

If you want to authorise an agent (e.g. an accounting firm) to manage your taxes, you must provide the agent with the required authorisation in suomi.fi/e-Authorizations. To give permission to your agent to use MyTax on your behalf, you should select "managing of tax affairs" as the type of authorisation.

However, the current Katso authorisations continue to be valid and can be used up to the end of year 2019. If you are a Katso user, the role you must give your agent is called "MyTax for individuals and businesses".

Estates and tax partnerships

Estates and tax partnerships can use a Katso ID to log in to our e-services. Shareholders cannot use their own IDs to file the estate's or partnership's tax return.
More information about the scope of the authorisations and their use in various e-services.

Other important notes for owners of forests

You are required to report any capital gains on Form 9

If you have sold any part of your real estate in your forestry operation, or sold any machines and equipment, complete Form 9 (Calculation of capital gain or capital loss). Each one of the selling transactions must be separately accounted for. Read more about capital gains.

What is a tax year?

Taxation is done for a tax year. The tax year for forestry taxpayers is the calendar year.
The principle of accounting is "cash basis" when forestry taxpayers' income and expenses are recorded – this means the actual date of payment is the date when the transaction must be recorded in the books. Cash basis makes all your income fall into the calendar year when you have first been able to withdraw the money to yourself from the bank. In the same way, it makes your expenses fall into the calendar year when you actually paid the amounts involved.

When is the Tax Administration's end date of the assessment for a tax year?

In the future, the end dates will vary for individual taxpayers, and you will see your personal end date stated on your tax decision. End dates of the assessment process can be in June, July, August, September and October. The date can be postponed if a taxpayer or their spouse makes corrections to their tax return or if the Tax Administration receives information affecting the tax assessment from a third party.