Public information on individual income taxes

Information regarding the completed income tax assessment for tax year 2023 will be made public on 7 November 2024. Public information can be browsed at tax offices and requested by telephone: How to search the public information on income taxes and real estate taxes

The following data is included in the public information on individual income taxes:

name, year of birth, county
earned income subject to state taxation
capital income subject to state taxation
income subject to municipal taxation
income tax
municipal tax
imposed taxes and charges in total
amount of back taxes or tax refunds

The content of the information published annually on tax assessment is defined by law. Changes in legislation have affected the contents of the information published over the years.

Name

The name included in the public information is the name in the Tax Administration’s records. The Tax Administration usually retrieves the name from the Digital and Population Data Agency’s Population Information System, and the name is presented as it is recorded in the system. The names of individuals in the public information are based on data available at the end of tax assessment.

Example: How change of name is shown in the public information on individual income taxes

Matti Mainio’s tax assessment for 2022 is completed in June 2023. Matti gets married in July 2023 and changes his last name from Mainio to Muonio. Because Matti’s tax assessment ended before the name change, his tax data is listed in the public information on individual income taxes for 2022 under his old last name, Mainio.

County

An individual’s information is listed under the county in which the individual’s municipality of domicile was at the end of the year before the tax year.

According to § 5 of the act on assessment procedure (Laki verotusmenettelystä 1558/1995), an individual’s municipality of taxation is considered to be the municipality where the individual lived on the last day of the year before the tax year. The county under which the individual is listed in the public information is determined in the same way.

State taxation and municipal taxation

Earned income includes wages, pensions and some benefits. The tax imposed on earned income is comprised of the income tax imposed by the state of Finland and of the municipal tax determined by the municipal tax rate of the individual’s home municipality. Partly different deductions are taken into account in state taxation and municipal taxation. The amount of earned income subject to state taxation and the income subject to municipal taxation may therefore be different.

Capital income includes, for example, dividends from shares, rental income, and profit from selling assets. Capital income is subject only to state income taxation, not municipal taxation.

Imposed taxes and charges in total

The total amount of taxes and charges imposed is the total amount of taxes and charges that the individual paid during the year, including any punitive tax increase. The total also includes church tax, health insurance contributions, public broadcasting tax (as of 2013) and the Åland Islands media fee (as of 2021).

The public information does not include late-payment interest or refund interest. Late-payment interest with relief is imposed on back taxes and additional prepayments. Credit interest is accrued on the amount of tax refund payable to the individual. Credit interest is added to a tax refund when it is paid to the taxpayer’s bank account or used to pay a tax.

Prepayments/withholding in total

The total amount of tax prepayments and withholdings has been public information up until tax year 2022. Withholdings are the taxes that are directly withheld from wages or pension. Withholdings are also made from dividend income from Finland and from interest on deposits. Taxpayers who receive capital income can also make tax prepayments.

Tax refunds and back taxes

In tax assessment, an individual’s withholdings and prepayments are added together and compared to the amount of tax payable by the individual based on their tax assessment. If the total amount of withholdings and prepayments is greater than the amount payable, the individual will receive a tax refund. If it is less, the individual will have to pay back taxes.

The public income tax information does not say everything about the actual income of private individuals. For example, it does not include tax-exempt benefits and dividends, nor deductions made from income. Read more: What kind of data is included in the public information on individual income taxes and what is not

Information on tax adjustment is public information from 2022 onwards

The data on income taxes is published as it was recorded when the tax assessment process was completed. Starting from tax year 2022, any changes to tax assessment due to appeals or claims for adjustment are also public information.

Adjusted tax information for 2022 will be published in September 2024. In future, changes to tax assessment will be made public after the 20th day of the month following the month in which the change was made.

You cannot remove your data from public information

Public information on income taxation is subject to public release under the law. This means that the Tax Administration has a legal obligation to make available the public income tax data of all individual taxpayers residing in Finland, and to provide information about it. The Tax Administration cannot remove any taxpayer’s data from the public information.

The public information about the income tax assessment of individual taxpayers is personal data. The disclosure of personal data is restricted by law, and its public dissemination over the Internet would not be possible. We only provide electronic access to the information at tax offices.

The Tax Administration shares public information about individual taxpayers’ tax assessment with the media for journalistic purposes every year. The information is provided in electronic format. According to the Supreme Administrative Court's ruling made in December 2022, taxpayers do not have the right to oppose the electronic disclosure of their tax information to the media.

Public information can be browsed at tax offices and requested by telephone

Read more about how to request public information and how to browse the information using the Julkis software on tax office workstations: How to search the public information on income taxes and real estate taxes

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