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Request for exemption from tax (7302) Forms

An exemption from paying tax can only be granted in exceptional circumstances. Exemption can be granted on taxes and late-payment charges, either on the entire amount or just part of the amount.

Choose your filing method

Send completed form to:

Finnish Tax Administration — Verohallinto
Tax Collection Unit
P.O. Box 6002
FI-00052 VERO

You can enclose documentation, such as a medical certificate or a certificate of unemployment. If your request concerns inheritance tax, you must also indicate the deceased person's name, personal ID and the municipality where they lived at death.

Do not send any original documents to the Tax Administration, photocopies are enough. The Tax Administration files the application and its enclosures electronically. Any paper documents will be destroyed after they have been saved as electronic records.

You can request for exemption from tax by submitting a free-form request.

Requests must contain the following:

  • personal details
  • tax type that the request concerns
  • grounds
  • date and signature
  • a letter of authorisation (if someone else is submitting the request on your behalf)

Send the request to:  

Finnish Tax Administration — Verohallinto
Tax Collection Unit
P.O. Box 6002
FI-00052 VERO
Finland

You can enclose documentation, such as a medical certificate or a certificate of unemployment. If your request concerns inheritance tax, you must also indicate the deceased person's name, personal ID and the municipality where they lived at death.

Do not send any original documents to the Tax Administration, photocopies are enough. The Tax Administration files the application and its enclosures electronically. Any paper documents will be destroyed after they have been saved as electronic records.

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The online authorisation mandate

You can use the Suomi.fi authorisation to enable you to deal with taxes for another person – including legal persons, companies, other entities – through e-services, over the telephone, or by visiting a service point on their behalf.

See how to grant and request a Suomi.fi authorisation

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Letters of authorisation on paper

You can receive a letter of authorisation written in the name of a company or another person, to manage a single tax-related issue. If you – either personally or for an organisation that had been authorised – submit tax-related information on paper, a copy of the letter of authorisation has to be enclosed. A letter of authorisation does not provide access to MyTax.

Letter of authorisation for tax representation of individual taxpayers (3818)

Power of attorney for managing the taxes of a company (3804)

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Page last updated 8/3/2026