The first pre-completed tax returns will appear in MyTax this Thursday – there is still time for advance submittal of tax-return data
Tax Administration Bulletin, 2/24/2025Self-employed operators of trade or business and operators of a farm (and their spouses) will receive their 2024 pre-completed tax returns in MyTax on Thursday or Friday, 27 – 28 February. Due date for adding any amounts and information, and for making corrections, is 1 April. Other dates including due dates for corrections, etc. starting mid-March will apply to wage earners and other individual taxpayers. In general, corrections need to be made during April.
Nikke Jokitie, Senior Tax Specialist at the Tax Administration, would like to remind all individual taxpayers that an easy way to send the required information during the tax season is to do it early. Taxpayers who log in to MyTax for advance submittal of income data and various claims for deductions have a better chance of receiving a tax refund for 2024 earlier than usual: the first refunds will become available in July and August 2025. In the same way, for those who will not get a refund because they must pay more tax for 2024, final amounts and due dates for back tax will become confirmed earlier.
− Anyone can log in to MyTax to provide the Tax Administration with data, including claims for deductible travel expenses, a tax credit for households, or for deductions offered to those who paid expenses due to keeping a second home for work reasons. If you provide data by 25 February, your pre-completed tax return will contain more precise information about your 2024 income and deductions. We will be sending out the pre-completed returns in March and April, Nikke Jokitie explains.
After you receive your pre-completed tax return, please make a thorough check to make sure that no information is missing, and that the amounts of money for both income and deductions are as they should be. If not, you will need to make corrections. The Tax Administration receives information automatically from third parties. However, some of the income and deductions data will not be pre-completed, so you are expected to fill it in. For example, if you sold corporate stocks during the year and made a profit – or made a loss – you need to give us the relevant amounts. Likewise, if you are a social media influencer, you need to do the same if you received any income during 2024 for the social media content. If any part of your pre-completed tax return is incomplete or if the amounts or other data are wrong, please do not delay with making the corrections.
Self-employed individuals operating under a business name: also remember the business tax return
If you are deemed to be self-employed, it means that you must submit a business tax return besides the usual pre-completed return. The due dates for both your tax returns is 1 April.
The business tax return relating to activity as a self-employed person must always be filed, even if there were no business activities in 2024.
− The small business or a self-employed operator’s enterprise pays income tax on its profits recorded on the accounting books. This means that accounting for the entire 2024 year must be complete before the business owner can complete their tax return. However, please refrain from sending any accounting materials enclosed with the tax return. If the Tax Administration finds it necessary, the business owner will be requested to provide further information concerning the accounting books, says Nikke Jokitie.
An automatic process is in place at the Tax Administration to allow deductions for losses for earlier years, and to give a standard deduction for entrepreneurs to the self-employed.
Agricultural operators: refunds of energy tax available only to farm subsidies recipients
If you are an operator of agriculture, you must submit 2 tax returns: the individuals’ pre-completed return and another tax return for your agricultural farm. In general, the Tax Administration also requires most farmers to also submit a tax return for forestry. The due dates for all of the above is 1 April. You must submit the tax return for agriculture even if no activity took place in 2024.
Refunds of energy tax for agriculture must be applied for by 28 February. If you are going to submit a refund application, we recommend that you use MyTax for it: the due date of the paper application form means that your letter must be received by the tax office by the due date.
Regarding the energy-tax refund, Katja Kulha, Senior Tax Specialist, reminds agricultural taxpayers that the person who submits the application must be the same person to whom the public authority has issued its decision on farm subsidies. Any application coming from a different person will be rejected.
– If two spouses are working together and sharing the agricultural operation, it is important that the spouse who was given the farm subsidies will also be the submitter of this application for refund, Katja Kulha points out.
Additionally, agricultural taxpayers also have a VAT due date at the end of February: if they declare and pay VAT once a year, both the payment and the VAT return will fall due in February.
FACTS: Due dates for tax returns in spring
28 February 2025
- Tax return for forestry – taxpayers who are not agricultural farms or businesses
- Tax return for agriculture – agricultural partnerships
- VAT return and the payment of VAT – taxpayers with the one-year VAT reporting period
- Application for refund of excise duty on energy products for agriculture
1 April 2025
- Pre-completed tax return concerning personal income – self-employed individuals operating under a business name, agricultural operators and their spouses
- Tax return for agriculture
- Tax return for forestry – taxpayers who operate agriculture or business in addition to forestry
- Business tax return
15 April 2025
- The first due date for the pre-completed tax return for wage and pension earners. The tax returns for wage and pension earners will become available for additions on three different dates.
- Due date for real estate information updates – natural persons. If you need to send any updated information to the Tax Administration affecting real estate tax, this is the last day to do so. For most real estate taxpayers (natural persons), payment due dates are 6 August and 6 October 2025.
22 April 2025
- The second due date for the pre-completed tax return for wage and pension earners.
29 April 2025
- The third due date for the pre-completed tax return for wage and pension earners.
Instructions:
Send some of your data in advance
Pre-completed tax return – making corrections in MyTax or on paper