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 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.
Before claiming adjustment:
If you need to make additions or corrections to the pre-completed tax return you received in Spring 2023, you can submit the changes in the tax return. How to make corrections in MyTax or on paper
If you notice something that must be changed after your tax assessment has ended, follow the instructions on this site to claim adjustment. You can find the end date on your tax decision, which can be found in MyTax (Communication – Decisions and letters). The tax assessment for 2022 can end in May 2023 at the earliest.
If you are filing additional information late but your tax assessment has not ended yet, see the instructions here.
The processing time for claims for adjustment is longer than the processing time for tax returns, which is why we recommend reporting changes on your tax return beforehand rather than claiming adjustment later.
Example: You are sent your pre-completed tax return for 2022 in the spring of 2023. The information on the tax return looks correct, so you do not make any corrections.
However, you later notice that there is an error in your travel expenses. The tax decision delivered with the pre-completed tax return indicates 17 June 2023 as the tax assessment end date.
If you notice the error before this date, correct the information by correcting your tax return. If you notice the error after the date, i.e. after 17 June in this case, you can still claim adjustment.
Instructions for claiming adjustment
When can I claim adjustment?
You can claim 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.
|Tax year||The claim for adjustment must be delivered by:|
|2020||2 January 2024|
|2021||31 December 2024|
|2022||31 December 2025|
How to claim adjustment
How to submit a claim for income-tax adjustment in MyTax.
- After logging in to MyTax, go to the ‘Activities’ tab.
- Under ‘Claims for adjustment’, open ‘All adjustment matters’.
- Select ‘Claim for adjustment of individual income tax’.
- Click ‘Select the tax year’ next to the correct year.
- Go to the tax return you seek to adjust, and click ‘Make a claim for adjustment of the tax decision’.
- 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.
After claiming adjustment
If you have a back tax that remains unpaid, pay the tax by its due date even if you have claimed 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 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 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 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 ‘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 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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