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Purchasing a building without land

You can just buy a building or structure without the land or transferable leasehold rights to the land. Pay the transfer tax on the purchase price – or other compensation – for the building or structure. You must calculate the transfer tax amount and pay it on your own initiative.

Examples of buying a building without the land where it is located include purchase of a small summer cottage or cabin located on a rented garden allotment, if your leasehold right to the allotment does not need registration with the National Land Survey. This is also the case if you cannot transfer the leasehold rights on to another party without the lessor’s consent. In cases like these, you pay transfer tax only on the part of the purchase price that reflects the fair market value of the building. Enter the building’s value in the deed of sale as a separate item. Read more about how the value of a building is determined.


File the return

File the transfer tax return within 6 months from signing the deed of sale or other contract. If there are more than one buyers – if you and your spouse are co-owners, for example – each buyer must submit their own transfer tax return. 

Enclose the following documents:

  • a photocopy of the signed deed of sale or other contract
  • a specification of the building’s fair market value, if the transfer tax is based on the building’s fair market value and the fair market value is not specified in the deed of sale.

Submit the return in MyTax

How to file a transfer tax return in MyTax

Individual taxpayers, general partnerships and limited partnerships can submit the return on paper.

You do not have to apply to the National Land Survey for registration of title.


Pay the tax

Pay the transfer tax within 6 months from signing the deed of sale or other contract.

  • If you pay in MyTax, the reference numbers and other payment information are pre-completed. MyTax calculates the tax amount based on the transfer tax return you have filed.
  • If you make the payment in your online bank, you will need the Tax Administration's bank account number and your personal reference number for transfer taxes. To get the bank account and reference numbers, you can:
    • Check them in MyTax: Click the Your tax types tab on the home page. Go to Payment status and click Paying taxes. You can find the reference number and the Tax Administration bank account numbers in the Transfer tax section under Other payment methods. 
    • Call the service number 029 497 026 (Payment transactions, limited service available in English, standard call rates).

When paying, enter the amount of tax with two decimal points. Round out the amount to the nearest cent as usual. For example, if the exact amount is €345.67890, you must round out the amount and pay €345,68 as your tax. 

If there are more than one buyers – such as you and your spouse – each buyer must pay their own share of the transfer tax using their own personal transfer tax reference number. The payment will be displayed in MyTax in 1–2 business days.

Buyers outside Finland: how to get the reference number



You will receive a certificate paid transfer tax in MyTax or by post. After you submit the return and pay the tax, the certificate will be in MyTax within 2 business days. How to find the certificate in MyTax.

If you filed your transfer tax return on paper, it may take longer for the certificate to become available in MyTax.

Amount of transfer tax on a building

The tax is 3% on the price paid, or on the value of other consideration. If the binding deed of sale or other agreement was signed before 12 October 2023, the tax rate is 4%.

The tax is based on the building’s fair market value in cases where you have purchased a garden allotment cabin or summer lodge and you are not obligated to register your leasehold right to the allotment.

In addition, the transfer tax is 3% of the building’s fair market value if you receive the building as part of company assets that are distributed after the company’s dissolution.

You can use the transfer tax calculator to determine the amount of transfer tax.

How is the value of the building determined?

Building value depends on fair market value on the date of sale. Fair market value means the probable selling price of the building.

The building’s fair market value is normally shown on the deed of sale. You can also specify the fair market value in a separate document enclosed with the deed. After you have stated a value for the building, the Tax Administration confirms the value according to its valuation principles. The valuation takes into account the building’s age, size, condition and other features. If not only the building but also some furniture, chattel and other movable assets are included in the price, you must specify the movable assets’ type, characteristics and quantity.

Frequently asked questions

If you submit the transfer tax return late, the Tax Administration may impose a late-filing penalty or punitive tax increase. If you do not pay your transfer tax on time, you must pay interest. Read more about transfer tax return or payments that are overdue.

If you need to make corrections to the information you submitted, submit a replacement. You can do this in MyTax or send a paper transfer tax return that replaces your original return. In this case, you must not only correct the mistakes but also complete the other spaces on the form again.

How to make corrections to a transfer tax return in MyTax

If you submit a replacement on paper, remember to tick the “Replacement transfer tax return” box on the first page.

Note: if you submit the replacement past the deadline date for transfer taxes, the Tax Administration may impose a late-filing penalty or punitive tax increase.

If by this time, you already paid the transfer tax, look up the specific guide for correcting payment and the submitted return.

Don’t forget the real estate tax

The party who is registered as the owner of the real property at the beginning of the year (on January 1st 2024) must pay the tax.

Read more about the real estate tax.

Page last updated 1/8/2024