Claim for adjustment of real estate taxes
These instructions are for both individual and corporate taxpayers.
You can make a claim for adjustment after your real estate tax assessment has been completed. In 2024, the real estate tax assessment of individual taxpayers is completed between June and October. For corporate taxpayers, the assessment end date can be as early as May.
Instructions for claiming adjustment
When can I claim for adjustment?
You can submit a claim for adjustment within 3 years of the start of the calendar year following the end of the tax year. You can check the relevant tax year from the tax decision.
If the last date of the year is a Saturday or Sunday, the deadline is the following workday. At the latest, the claim for adjustment must be delivered to the Finnish Tax Administration at 4:15 pm on that day.
| Tax year | Claim for adjustment must arrive by |
|---|---|
| 2021 | 31 December 2024 |
| 2022 | 31 December 2025 |
| 2023 | 31 December 2026 |
| 2024 | 31 December 2027 |
How to claim adjustment
You can log in to MyTax to submit the claim.
- After logging in to MyTax, go to the ‘Tax matters’ tab.
- Under ‘Claims for adjustment’, open ‘All adjustment matters’.
- Select ‘Claim for adjustment of real estate tax’.
- Go to the appropriate year and click ‘Claim for adjustment’.
- Fill in the information relevant to your situation that you are seeking to be adjusted. To finish, send the claim.
If you do not have access to MyTax:
you can claim adjustment by submitting a paper form or a free-text request on paper.
After claiming adjustment
Pay the real estate tax by its due date even if you have claimed adjustment. If necessary, you can request a payment arrangement or an order preventing enforced recovery of your tax debt.
You can follow the processing of your request in MyTax: Go to the Communication tab, select Status of returns and requests and then View the processing status.
After your claim for adjustment is processed, you will be sent a decision on the matter in MyTax and to your home address by mail. The decision has all the information necessary information for making the payment, or if you are getting a refund, the decision indicates that your paid-in real estate tax will be refunded to you.
The Estimated processing times page can tell you when the decision is likely to be ready
More information and instructions on claiming adjustment
Yes, you must pay your taxes on their due date even if you have claimed adjustment. Interest for late payment is collected on unpaid taxes.
Call the Finnish Tax Administration’s service number +358 29 497 026 (Maksuliikenne) for the payment details. You can also check the details you need for making payments in MyTax: How to pay taxes in MyTax.
If you have difficulties paying your taxes by the due date, we recommend finding out whether you are eligible for a payment arrangement. Read more on requesting a payment arrangement
If your claim for adjustment is accepted and you have no other tax debt, the tax you paid in excess will be automatically refunded to you with interest.
A suspension of enforcement means that your taxes are not transferred to enforcement or that an already started enforcement is suspended for the time your claim for adjustment is processed. You can request for the suspension of enforcement either simultaneously with your claim for adjustment, or afterwards.
If you intend to pay the tax in full regardless of having claimed adjustment, we do not recommend requesting a suspension of enforcement.
If you request a suspension of enforcement, keep the following in mind:
- Late-payment interest will be collected on the tax for the duration of the suspension as well, i.e. starting from the original due date of the tax until the date you pay the tax.
- Tax refunds cannot be used towards back taxes during the suspension.
- You cannot obtain a tax debt certificate or a certificate of paid taxes during the suspension.
The suspension of enforcement can be full or partial.
The enforcement of a tax can be suspended in two ways:
- Full suspension: The taxes are not transferred to enforcement and your tax refunds or any payments you have made to the Finnish Tax Administration are not used.
- Partial suspension: Your tax refunds and any payments you have made to the Finnish Tax Administration can be used towards the payment of your taxes, the taxes can be transferred to enforcement and your other assets may be seized as well. However, the National Enforcement Authority may not sell the seized assets before your case is processed.
The enforcement of taxes can only be fully suspended if the unpaid taxes have not yet been transferred to the National Enforcement Authority.
If your claim for adjustment is rejected, your request for non-enforcement is rejected, as well. In this case, the unpaid tax can be transferred to enforcement. However, while your claim for adjustment is being processed, the National Enforcement Authority may not sell any seized property, a housing-company apartment, or shares in a jointly administered real estate.
You can cancel a claim for adjustment fully or partially. In MyTax, go to the ‘Tax matters’ tab. Select ‘Cancel a claim for adjustment’ under ‘Claims for adjustment’.
Yes, the Finnish Tax Administration can adjust your taxes on its own initiative after your tax assessment end date. This happens if the Tax Administration receives information afterwards that affects your taxation. As a result, you might receive tax refund, or it may be that you are ordered to pay more tax. Besides income taxes, the adjustments on the Tax Administration's initiative can concern income tax, real estate tax, value-added taxes, employer's contributions, and other types of taxes.
The Tax Administration can adjust your taxation within the same deadline that is applied to taxpayers’ claims for adjustment, i.e. within three years of the start of the tax year following the relevant tax year.
In some cases, the Tax Administration is allowed to extend the deadline by 1 year, and in some rare cases by 6 years.
The deadlines will also change in a situation where the need to adjust taxes is due to a criminal investigation process.
If you are unhappy with an adjustment made on the Tax Administration’s initiative, you can submit a claim for adjustment to request a review.
A decision on a claim for adjustment can be requested to be rectified by lodging an appeal to the administrative court. The deadline and instructions for appealing are in the appeal instructions appended to the decision.
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