What types of work give you the right to claim credit for household expenses?

This page lists the most common types of work that allow you to claim tax credit for household expenses. 

Maintenance and modernisation work

You can claim tax credit if some of the following work has been done at your home or holiday home:

  • renovation of kitchen, bathroom and other rooms
  • renovation of basement or sauna facilities in a detached house
  • work relating to electricity, plumbing and cabling in a detached house
  • painting of an outbuilding
  • installation of security locks. 

You can also get the credit if the work was done at your secondary apartment or town apartment. However, you cannot get the credit for renovating an investment property or for building an extension or addition that is comparable to a new building.

See frequently asked questions about maintenance and modernisation work relating to the credit for household expenses.

Household work, nursing and caregiving

You can claim tax credit if some of the following work has been done at your home or holiday home:

  • cleaning
  • cooking
  • laundering, ironing and garment care
  • yard maintenance and gardening
  • snow shovelling.

Nursing and caregiving include nursing and caring for children, elderly people and disabled people (washing, dressing, feeding and other caregiving). Paying for these types of work entitle you to the credit for household expenses. 

You cannot get the credit for household expenses for nursing and caregiving that are provided by health care services and are not subject to VAT.

See frequently asked questions about household work, nursing and caregiving relating to the credit for household expenses.

List of frequently asked questions about different types of work 

The table below lists some of the types of work that are typically done in a home or holiday home. 

 

Ordinary household work, nursing and care

Tax Credit Available

Cleaning of aquariums and terrariums

No

Professional organisers’ work Professional organisers go over the customer’s home   systematically in cooperation with the customer, organising and making space.   They help the customer to dispose of unnecessary items and organise their   important possessions and papers better.

Yes

Cleaning of the apartment (includes cleaning of both the old and new apartment when you are moving)

Yes

Mold and mildew cleaning of the home or holiday home and its furniture

Yes

Installation of a digital set-top-box, DVD player or TV, and user guidance (also when you are   moving)

Yes

Leaf raking and other maintenance of the yard or garden

Yes

Re-upholstering of furniture

No

Waste transport

No

Going to a shop, bank, pharmacy, etc.

No

Going to a shop, bank or pharmacy when it is part of a more extensive service entitling to the tax credit.

Yes

Walking a dog or another pet when it is part of a more extensive service entitling to the tax   credit (even though, literally speaking, the work is not done in the   taxpayer’s home)

Yes

Sleep-school at home (a sleep consultant comes to your home to help the family find a good sleeping rhythm)

No

Garment care in the home (laundering, ironing, repairing)

Yes

Transport service

No

Watering the flowers in the home and garden

Yes

Nursing and caring for children or for sick, disabled or elderly people in the taxpayer’s home or holiday home

Yes

Home teaching or additional tuition for children in the home

No

Helping children with homework as part of a more extensive nursing or care service that entitles to the tax credit

Yes

Cesspit emptying

No

Snow shovelling and snow removal from the garden or yard

Yes

Nursing and care, provided by your employer as a fringe benefit

No

Household work, provided by your employer as a fringe benefit

No

Musicians, orchestras or other performing artists requested to perform (e.g. in a   wedding or birthday party)

No

Removal service and associated packing of personal possessions and dismantling and reassembling of furniture

No

Assembling of new pieces of furniture

Yes

The basic charge for sheltered housing, and other associated charges (for rent, water, sauna, electricity, meal service and garment care)

No

A service voucher granted by a local government unit for the same household work,   nursing or care (irrelevant whether you have used the voucher or not)

No

Household work, nursing or care in the personal facilities of a person living in a sheltered   housing unit, if the taxpayer has not received a municipal service voucher for the same purpose

Yes

Catering, coffee making and cooking service in connection with a family function at home

Yes

Piano tuning

No

Logging of trees in the garden or yard or pruning of branches

Yes

Logging of trees in connection with new construction

No

Chopping   firewood and collecting the chopped wood in a certain spot

Yes

Gardening and planting

Yes

Weeding

Yes

Installation of a robot lawnmower in the garden of your home or holiday home

Yes

Cooking

Yes

Home transport of groceries and other supplies

No

Cutting the grass or hedge

Yes

Ironing, laundering and other garment care in the home

Yes

Planning, when it is a minor part of a more extensive service that entitles to the tax   credit

Yes

Installation of Venetian blinds

Yes

Installation of a computer, and user guidance (also when you are moving)

Yes

Installation and updating of software, and performing of virus checks on applications and files

Yes

Pest control in the home or garden or yard

Yes

Security services in a sheltered housing unit

No

Security and guarding services (for example, alarm visits and control visits to an empty   apartment or holiday home)

No

Expenses arising from service charges, devices or supplies and transport, travel and travel time expenses in association with ordinary household work, nursing and care

No

Maintenance of green walls, including leaf cutting, removal of yellow leaves, checking the   plants, dusting, etc.

Yes

Maintenance and modernisation of the home or holiday home

Tax Credit Available

Maintenance and modernisation (painting of the interior, wallpaper hanging, repairing or changing the floor coating, renovating the bathroom or sauna, installation of kitchen cupboards, installation of a central vacuum cleaning system)

Yes

Professional supervisor work during a maintenance and modernisation project

Yes

New construction of an apartment or building

No

Further construction associated with new construction, and separate additional and   alteration jobs

No

Construction of separate covered buildings and structures in the yard or garden

No

Maintenance and   modernisation of separate covered buildings and structures in the yard or   garden

Yes

Dismantling of separate covered buildings and structures in the yard or garden, in full or in part

No

Construction or dismantling of lightweight structures (patios, terraces, light roofings, jetties)

Yes

Glazing of a   terrace of patio included in the home when heat insulation is not installed

Yes

Expanding of the apartment or building

No

Conversion of an unheated space (attic or basement) and a storage room into a living space

No

Partial   modernisation of the apartment without changing its purpose of use (removal   of a supporting wall, changes to the room layout, building of a sauna)

Yes

Doing up a detached house by painting it from the outside

Yes

Installation and maintenance of an antenna for a detached house

Yes

Recladding of a detached house and associated dismantling

Yes

Renovation of an empty apartment, when the apartment is to be taken for the taxpayer’s own use immediately after the renovation

Yes

Renovation of an empty apartment (also if an estate pays for the renovation), when the   apartment is not to be taken for own use after the renovation

No

Condition checks, measurements and surveys

No

Condition checks, when they are part of more extensive maintenance or modernisation that entitles to the tax credit

Yes

Installation of security locks

Yes

Installation and maintenance of alarm and security systems, and related service charges

No

Boiler cleaning and boiler efficiency measurement

Yes

Maintenance of a boiler oil burner

Yes

Cleaning, measuring, adjustment and maintenance of ventilation equipment

Yes

Chimney sweeping

No

Maintenance and modernisation of water pipes, the sewage system, the electric system, the lighting system or data communications networks in the garden or yard of a detached house or holiday home

Yes

Tiling, asphalt paving and other coating work in the garden or yard

Yes

Building and maintenance of a garden fence

Yes

Construction of a drilled or other well in the garden or yard

Yes

New construction of the garden or yard

No

Costs of building a driveway within the garden or yard

Yes

Work done outside the garden or yard (dredging; road building; wiring, cabling and   piping systems)

No

Installation of electric wiring or a water piping system in an old holiday home

Yes

Connection charges (relating to power, water, sewage, district heat and telecommunications networks) of a detached house or a holiday home insofar as the charges are   considered to immediately follow from the maintenance and modernisation performed in the garden or yard

Yes

Connection charges of a detached house or a holiday home when the taxpayer has received  public financial support for repairs in the home

No

Construction of a sewage system in a sparsely populated area

Yes

Upgrading, improvement and repair of a heating system, installation and dismantling of such systems, if no energy subsidy has been granted for the heating system conversion.

Yes

Upgrading, improvement and repair of a heating system, installation and dismantling of such systems, if energy subsidy has been granted for the heating system conversion.

No

Installation of a solar or ground heat system and an air source heat pump in a detached house or holiday home

Yes

Maintenance of an air source heat pump

Yes

Installation of a home charging station for an electric car

Yes

Construction of a pellet storage room

Yes

Separate installation of household appliances and equipment (refrigeration equipment, cooker, cooker hood, washing machine)

No

Installation of household appliances as part of more extensive maintenance or modernisation work that entitles to the tax credit (e.g. in connection with kitchen   renovations)

Yes

Installation and maintenance of ICT equipment

Yes

Change, maintenance and improvement of a jetty located adjacent to the garden or yard

Yes

Building a swimming pool, hot tub, bathtub or the like in the garden or yard

No

Building a compost bin

No

Maintenance and improvements insofar as they are the shareholder’s responsibility in accordance with the Limited Liability Housing Companies Act or the Articles of Association

Yes

Maintenance and improvements insofar as they are the housing company’s responsibility in accordance with the Limited Liability Housing Companies Act, the Articles of   Association or a decision of the General Meeting.

No

Installation of   a chair lift for stairs in the home

Yes

Maintenance and improvements of the interior of the apartment and balcony

Yes

Glazing of the balcony of the apartment

Yes

Maintenance and improvements of the outer surfaces of the apartment and balcony

No

Maintenance, change and rekeying of the locks in the apartment

No

Installation of an air source heat pump and a dish antenna outside the apartment or on the balcony

Yes

The structures, insulating materials and basic systems (heating, electricity, data   communications, gas, water, sewage, ventilation, etc.) of the apartment

No

Maintenance and improvements in the interior of a garage or carport associated with the   taxpayer’s shareholding in the housing company

Yes

Maintenance and improvements on the exterior of a garage or carport when the taxpayer is a   shareholder in a housing company and when the Articles of Association state that the maintenance is the shareholder’s responsibility

Yes

Building and maintenance of patios, terraces, light roofings, jetties, fences or tiling in   the garden or yard of an apartment in a housing company, and planting of flowers and shrubs

Yes

Glazing of a patio or terrace in the garden or yard of an apartment in a housing company when heat insulation is not installed

Yes

Professional supervisor work during maintenance and improvement of the apartment entitling to the credit

Yes

Maintenance and   improvements in the home or holiday home insofar as the State, municipality or another public body has granted financial support for the work

No

Financial support granted to the housing company for maintenance and improvement work for which the shareholder is responsible and which entitles to the tax credit

Yes

Maintenance and improvements for which the shareholder is responsible and for which they pay to the housing company in the form of charges or other payments

No

The portion of maintenance and improvements paid by the insurance company

No

Asbestos survey

No