Updates to the Standard Industrial Classification in 2026
The records on official registers concerning a company’s line of business are among of the most important items of company information. The Tax Administration will start using the new TOL 2025 industrial classification as of the beginning of 2026. However, our registration records will continue to be based on the current TOL 2008 classification up to the end of 2025. As a result, we ask corporate taxpayers to keep using TOL 2008 as well, until the end of the 2025 calendar year.
The Tax Administration will have its registers updated to reflect the new TOL 2025 classification in late December 2025 and early January 2026. We will not send out specific messages to corporate and business taxpayers to inform them of the update of their registered company information. Any update of your company’s line of business based on TOL 2025 will be shown in the Business Information System (BIS/YTJ) on the same day as we enter the updates in the records. After that, you can use MyTax to make any changes to your company information if necessary.
If you use the Standard Industrial Classification in your company’s IT applications, it is possible that you – or the company’s service provider – will need to prepare for some IT updates.
The most frequently used changes to industrial classification include the following:
- 41200 Construction of residential and non-residential buildings -> 41000 Construction of residential and non-residential buildings
- 56101 Restaurants -> 56111 Restaurants and cafeterias
- 68209 Letting of other real estate -> 68203 Rental and operating of own or leased non-residential real estate
- 45112 Retail sale of cars and light motor vehicles -> 47811 Retail sale of cars and light motor vehicles
- 86901 Physiotherapy -> 86950 Physiotherapy activities
The classification of sectors and industries was updated recently because rapid technological progress, new forms of economic activity, and globalization of world trade, etc. are deemed important factors of change affecting businesses. In situations where statistical data has originated in several different countries, the new TOL 2025 classification will improve the comparability of such data.
Please note: Notwithstanding the above, even after 1 January 2026, companies that submit a refund application with regard to excise taxation and the different forms of state aid related to it, and companies that submit applications for registration, will still be required to indicate their line/sector of business as it has been determined so far by the Standard Industrial Classification (TOL 2008) of Statistics Finland.
Read more:
Standard Industrial Classification TOL 2025 (Statistics Finland)