Claim for adjustment of income tax – individuals

These instructions are for individual taxpayers, self-employed business operators, and agricultural and forestry operators.

With these instructions you can claim for adjustment of the taxation of earned income and capital income or deductions, such as travel expenses and tax credit for household expenses. You can file a claim for adjustment after the Tax Administration has completed the assessment process for the year.

Instructions for claiming for adjustment

1

When can I claim for adjustment?

You can claim for adjustment within three years from the start of the tax year starting after the relevant 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 the due date.

The due dates for making a claim for adjustment by tax year
Tax year The claim for adjustment must be delivered by:
2020 2 January 2024 
2021 31 December 2024
2022 31 December 2025 
2

How to claim for adjustment

Claim for income tax adjustment in MyTax.

Go to MyTax

  1. After logging in to MyTax, go to the ‘Activities’ tab.
  2. Under ‘Claims for adjustment’, open ‘All adjustment matters’.
  3. Select ‘Claim for adjustment, individual income tax, 2018’.
  4. Click ‘Select’ next to the correct year.
  5. Select ‘Make a claim for adjustment’ next to ‘Individual income tax details’.
  6. 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: Use the provided paper form or a free-form application to make the claim.

3

After claiming for adjustment

If you have unpaid back tax, pay the tax by its due date even if you have claimed for adjustment. If necessary, you can request a payment arrangement or an order preventing enforcement.

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 on possible tax refunds or back taxes. Check the estimate on the processing time.

More information and instructions for claiming for adjustment

Yes, you must pay your taxes on their due date even if you have claimed for 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.

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 you are approved for a payment arrangement and you have no other unpaid taxes, the amount you have overpaid in taxes will be returned 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 when you claim for adjustment or separately later.

If you intend to pay the tax in full regardless of claiming for 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 taxes have not yet been transferred to the National Enforcement Authority.

If your claim for adjustment is rejected, your request for a prohibition of enforcement is also rejected. In this case, the unpaid tax may be transferred to enforcement. However, the National Enforcement Authority may not sell any seized property, apartment shares or shares in a jointly administered real estate unit while your claim for adjustment is being processed.

You can cancel a claim for adjustment fully or partially. In MyTax, go to the ‘Activity’ 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 on wages or other income you have received that affect your taxation, for example. As a result, the amount of your tax refund may increase, or it may be that you are ordered to pay back tax. Besides income taxes, the adjustments on the Tax Administration's initiative can concern value-added taxes and employer's contributions.

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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Page last updated 1/3/2023