How to pay real estate tax
The real estate tax for 2024 is payable by whoever owns the real estate unit on 1 January 2024.
If you changed your real estate details in the spring, wait for a new decision before paying the tax. The due dates and amount of real estate tax may change from the original. You will receive a new tax decision by the end of October. This means that the new decision may arrive after the original due date.
You can pay real estate tax in various ways
You can pay your real estate tax in various ways:
Request an e-invoice. E-invoice is the easiest way to pay real estate tax. Make an agreement on e-invoicing in your e-bank at least 2 weeks before the due date. If you have already requested e-invoicing from the Tax Administration, you will receive an e-invoice in your e-bank approximately 2 months before the due date. Read more about e-invoicing.
Pay the tax in MyTax. Reference numbers and other payment details will be prepopulated to the e-bank payment template. The payment will be debited from your account on the data of payment.
Pay the tax in your e-bank. For this, you will need accurate payment details, which you can find in MyTax and on the bank transfer form at the end of your real estate tax decision. To make the payment, you need the amount and due date of real estate tax, the Tax Administration’s bank account number, and your personal reference number.
Direct payment is also available for individual taxpayers. It is designed for individuals who do not use e-banking services. Corporate taxpayers can use a web invoice for paying real estate tax.
Payment details
You can check the payment details for real estate tax on the bank transfer form at the end of the real estate tax decision. If you did not receive a paper decision by post or if the decision was lost, check the payment details in MyTax:
- On the MyTax home page, click the Paying taxes and payment details link under Payment status.
- Alternatively, you can check the payment details on the bank transfer form at the end of the real estate tax decision (pdf). Go to the Communication tab in MyTax, and click Open decisions and letters.
You can pay real estate tax in one or more instalments
If your real estate tax is €170 or more, it will be automatically divided into 2 instalments. You can still pay the entire amount in one go if you want. Remember to use your personal reference number for real estate tax.
You can also pay the real estate tax in multiple instalments, as long as you pay the entire amount by the due date. Pay the instalments either in MyTax or in your e-bank. Indicate your own reference number for real estate tax in each payment. Read instructions on how to check your tax balance in MyTax.
Due dates for real estate tax in 2024
Real estate taxation ends at different times for different taxpayers. Because of this, different taxpayers may have different due dates for real estate tax. Check your due dates in MyTax or on your real estate tax decision.
For most property owners, the due dates are in August and October, or in September and November. Real estate tax assessment for all taxpayers is completed by 31 October at the latest. The last due dates are in December and February.
| End month of real estate tax assessment | Due date for first instalment of real estate taxes | Due date for second instalment of real estate taxes |
|---|---|---|
| May (business and corporations only) | 8 July 2024 | 6 September 2024 |
| June | 6 August 2024 | 7 October 2024 |
| July | 6 September 2024 | 6 November 2024 |
| August | 7 October 2024 | 9 December 2024 |
| September | 6 November 2024 | 7 January 2025 |
| October | 9 December 2024 | 6 February 2025 |
If you pay real estate tax late
If you pay your real estate tax after the due date, you must also pay late-payment interest. Pay the interest together with the actual tax. In 2024, the late-payment interest is 11%. In 2025, the interest rate will be 11.5%.
After the due date, the easiest way to pay the tax is to use MyTax. In MyTax, the amount of interest is already included in the payable amount. Alternatively, you can pay the tax in your e-bank. If you do so, check the correct amount including interest in MyTax or calculate the amount of interest yourself by using the interest calculator.
You will find a reminder of any unpaid real estate tax in the summary. If you cannot pay the tax by the date indicated in the summary, you can apply for a payment arrangement. The payment arrangement will give you more time to pay the tax and decrease the instalment amounts. Read how to request a payment arrangement.
Frequently asked questions about real estate tax
Please pay the real estate tax again. The amount may have been returned to you because you used an invalid bank account number or an outdated payment template in your e-bank. Please recheck the bank account number and reference number at the end of the real estate tax decision or in MyTax.
If the due date for your real estate tax has already passed, you must pay late-payment interest in addition to the tax. Pay the interest together with the actual tax. Read how to pay after the due date.
If you paid the first instalment of the tax twice, the extra payment will be used to pay the second instalment.
If you had only one instalment to pay and you accidentally paid it twice, we will return the extra amount to your bank account. If you have other overdue taxes or debts in enforcement, however, we will first use the excess payment to cover them.
Yes, you can. Remember, however, to use your spouse’s personal reference number for real estate tax, so that the payment is allocated to their real estate tax. You can find the reference number and other payment details at the end of the real estate tax decision and in MyTax.
If the amount of tax is smaller on the new decision:
We will return the excess payment to your bank account unless you have other overdue taxes or debts in enforcement.
If the amount of tax is greater on the new decision:
Pay the remaining unpaid amount by the due date. Use your personal reference number for real estate tax.
Service numbers
- Paying real estate tax, and payment details: 029 497 026
- Amount of real estate tax, and real estate taxation in general: 029 497 020
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