Property owners are reminded that buildings of less than 30 m2 are still subject to real estate tax

Property owners receive real estate tax decisions for 2025 in MyTax today at the latest. Private individuals must check the decisions and make any additions needed by 15 April, corporations by 30 April.

“If the details on the real estate unit are correct and up to date, no action is required,” says Jaana Kuisma, Senior Adviser at the Tax Administration. However, if you made major improvements to your real estate unit last year, the changes must be reported now.

“Major improvements include, for example, installation of a water pipe, sewer or mechanical air conditioning,” says Kuisma.

"Also, if the purpose of use of the building has changed – if your summer cottage has been turned into your permanent home, for example – you must report the changes on your real estate tax return."

Reporting small buildings is the owner’s responsibility

A new act on building (751/2023) entered into force at the beginning of 2025. Pursuant to the act, buildings of less than 30 m2 no longer require a building permit. However, all buildings whose area is more than 5 m2 still need to be reported to the Tax Administration, and real estate tax must be paid on them.

“Under the new act on building, municipalities no longer have information on buildings of less than 30 m2, so the Tax Administration does not automatically receive information on such buildings. It is therefore the owner’s responsibility to report the information,” says Jaana Kuisma.

"All buildings of more than 5 m2 must be reported, including outdoor kitchens, grill cabins and carports."

The new act on building applies to buildings completed in or after 2025. Buildings whose construction started in 2025 must be reported in spring 2026.

Request e-invoicing – 17% paid real estate tax late last year

For most property owners, the due dates for real estate tax are in August and October or in September and November. Jaana Kuisma recommends that property owners should request e-invoices to be sent to their e-banks to make sure the due dates of real estate tax do not pass by unnoticed.

“Now that owners are checking decisions on real estate tax, it is a good time to request e-invoices from the Tax Administration, either in MyTax or in an e-bank. When you use e-invoicing, you receive an invoice on the real estate tax in your e-bank 2 months before the due date,” says Kuisma.

To make sure you receive an e-invoice on the real estate tax, request e-invoices from the Tax Administration in your e-bank at least 3 weeks before the due date of the tax.

Last year, approximately 374,000 property owners paid their real estate tax late and had to pay late-payment interest on the tax.

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Real estate tax decision – check and correct