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Description of the tax statistics on real estate, instructions for reading

General information

Real estate tax statistics for the current year are published twice a year. Preliminary statistics based on real estate tax decisions sent to taxpayers are published in March. Final statistics are published in November, after the completion of real estate taxation. These statistics take into account any corrections made by taxpayers to their tax decisions during standard taxation.  Typically, the amount of national real estate tax in the final statistics is approximately EUR 5–10 million lower than predicted in the preliminary statistics.

The statistics are based on data from standard taxation. In other words, adjustments made in tax reassessments are not taken into account in the real estate tax statistics. In recent years, the amount of real estate tax at the national level has decreased by approximately 20 million euros in the tax reassessments compared to the level of the standard taxation. Changes at the municipal level may vary. In recent years, approximately 2–3 million euros, or roughly 0.1% of the real estate tax imposed at the national level, has not been paid.

The statistics are presented at current prices and are based on the legislation of the tax year under review as well as on the properties and their characteristics known to the Finnish Tax Administration during that tax year. For real estate taxation purposes, the Tax Administration receives data from municipalities (including information on land use planning and the degree of completion of buildings), the Digital and Population Data Services Agency (DVV), the National Land Survey of Finland, and the taxpayers themselves. 

As a rule, the statistics do not include data on real estate units exempted from tax, such as forests, agricultural land or real estate units owned by municipalities within their own administrative area. An exception to this is 4. Land use statistics, which also includes tax-exempt real estate units. 

Figures in statistics 1.1 and 1.2 indicate imposed real estate taxes, while figures in other statistics (2.1, 2.2, 3.1, 3.2 and 4.) are calculation-based. The real estate tax amounts and taxable values in the imposed real estate tax statistics may differ from the amounts indicated in calculation-based statistics. These differences are described in more detail in section Differences between imposed real estate tax statistics and calculation-based real estate tax statistics

Non-display rules are used in the statistics to avoid compromising the privacy of individual taxpayers. Items masked for data protection reasons can be identified by the notation "..". The non-display rules are described in more detail in the general description of each statistic.

If the statistical category does not contain any observations, notation "-" is used for the statistical category.

Statistic 1.1 Real estate tax imposed: the amount of taxpayer’s real estate tax by legal form, amount of tax and the municipality of location of the real estate unit

  • The real estate tax imposed for real estate units located within the region of a given municipality is remitted in full to the municipality in question. This statistic can therefore be used to estimate the real estate tax revenue of the municipalities. However, the statistical figures do not reflect the real estate tax revenues paid to municipalities precisely, as the amount of real estate tax imposed may change as a result of review of tax decisions, and these changes are not reflected in the statistical figures. In addition, it may not be possible to collect the real estate tax imposed in its entirety. 
  • The statistics take into account taxpayers for whom real estate tax has been imposed for the tax year under review. Since tax year 2020, no real estate tax has been imposed if the amount of the taxpayer’s real estate tax is less than EUR 10. Before 2020, the limit was EUR 17. 
  • The amount of real estate tax does not take into account real estate units owned by municipalities in their own administrative area or other real estate units exempt from real estate tax. 
  • Data is available from tax year 2014 onwards, with the exception of the taxable value information, which is available from tax year 2020 onwards.
  • Non-display rules used in the statistic: All numeric data and values in euros in groups with less than five observations are masked (".."). In addition, the second smallest group is usually masked as a secondary mask, even if it includes five or more observations. The software application that determines non-display minimises the number of non-displayed cells. For this reason, cells other than the second smallest one may sometimes be masked. The Unknown classes of the classifiers are not masked, and no secondary masking is done based on them. 
Table contains a detailed breakdown of the statistics shown in 1.1
Real estate tax, euros Indicates the amount of real estate tax imposed. Since tax year 2020, no real estate tax has been imposed if the amount of the taxpayer’s real estate tax is less than EUR 10. Before 2020, the limit was EUR 17.
Taxable value, euros Indicates the amount of taxable value in the category examined. Real estate tax is determined as certain percentage of the taxable value of the different parts of the real estate unit. 
Number The number information of a given municipality describes the number of taxpayers to whom real estate tax has been imposed for real estate units located in the municipality during the tax year under review. If a taxpayer owns real estate units in two different municipalities, the taxpayer is included in this number in both municipalities. However, in the national figures, each taxpayer is only counted once. The same applies to the numbers of individual regions/provinces.
Change percentage The change percentages describe change compared to the previous year. In municipal mergers, the change percentages of the merger year describe the change in the combined data of the merged municipalities from the previous year.
Table contains a detailed breakdown of the statistics shown in 1.1
Region The region classifier is based on the municipality where the taxpayer’s real estate unit is located, and it follows the municipal and regional structure of the tax year under review.
Legal form

This classifier is based on the legal form of the taxpayer on the first day of the statistical year. 

  • The Individual taxpayers category includes both natural persons and death estates.
  • The Limited-liability companies category includes limited liability companies, public limited companies, European public limited-liability companies and European public limited-liability insurance companies.
  • The Public organizations and publicly owned enterprises category includes the state and state institutions, municipalities, joint municipal authorities, the province of Åland and its agencies, state enterprises, municipal enterprises, enterprises of federations of municipalities and the province of Åland, unincorporated state institutions and other legal persons governed by public law.
  • The Parishes of churches category includes the Evangelical Lutheran and Orthodox church and registered religious communities.
  • The Other category includes legal forms not included in other legal form categories, including consortia, benefits under joint administration, associations and foundations.
Year Indicates the year of the real estate tax data. The figures of the current year are estimates until November. Final data for the tax year is available in November. Preliminary data is marked with the year. Example: "2023 (preliminary data)"
Real estate tax This classifier describes the amount of real estate tax per taxpayer and only takes into account real estate tax that has been imposed. Real estate tax that falls below the minimum limit for debiting is not taken into account.

Statistic 1.2. Real estate tax imposed: the amount of taxpayer’s real estate tax by legal form, amount of tax and taxpayer’s municipality of domicile

  • This statistic describes the amount of real estate tax imposed classified by taxpayer’s municipality of domicile, legal form and the amount of real estate tax levied on the taxpayer. As the regional division in this statistic is based on the taxpayer’s municipality of domicile, the statistical figures classified by region differ from figures classified by region in statistic 1.1.
  • The statistics take into account taxpayers for whom real estate tax has been imposed for the tax year under review. Since tax year 2020, no real estate tax has been imposed if the amount of the taxpayer’s real estate tax is less than EUR 10. Before 2020, the limit was EUR 17. 
  • The amount of real estate tax does not take into account real estate units owned by municipalities in their own administrative region or other real estate units exempt from real estate tax. 
  • Data is available from tax year 2014 onwards, with the exception of the taxable value data and the classification by region, which are available from 2020 onwards. 
  • Non-display rules used in the statistic: All numeric data and values in euros in groups with less than five observations are masked (".."). In addition, the second smallest group is usually masked as a secondary mask, even if it includes five or more observations. The software application that determines non-display minimises the number of non-displayed cells. For this reason, cells other than the second smallest one may sometimes be masked. The Unknown classes of the classifiers are not masked, and no secondary masking is done based on them.
Table contains a detailed breakdown of the statistics shown in 1.2
Real estate tax, euros Indicates the amount of real estate tax imposed. Since tax year 2020, no real estate tax has been imposed if the amount of the taxpayer’s real estate tax is less than EUR 10. Before 2020, the limit was EUR 17.
Taxable value, euros  Indicates the amount of taxable value in the category examined. Real estate tax is determined as certain percentage of the taxable value of the different parts of the real estate unit. 
Number The number statistic of each municipality describes the number of taxpayers for whom a real estate tax has been imposed whose municipality of domicile the municipality under review is. The statistic does not indicate the municipalities of location of the real estate units owned by the taxpayers.
Change percentage  The change percentages describe change compared to the previous year. In the case of municipal mergers, the change percentage is calculated in relation to the combined values of the merged municipalities in the previous tax year.
Table contains a detailed breakdown of the statistics shown in 1.2
Region  The region classifier is based on the taxpayers' tax domicile.  The region data is based on the municipal and regional structure of the tax year under review.
Legal form

This classifier is based on the legal form of the taxpayer on the first day of the statistical year. 

  • The Individual taxpayers category includes both natural persons and death estates. 
  • The Limited-liability companies category includes limited liability companies, public limited companies, European public limited-liability companies and European public limited-liability insurance companies.
  • The Public organizations and publicly owned enterprises category includes the state and state institutions, municipalities, joint municipal authorities, the province of Åland and its agencies, state enterprises, municipal enterprises, enterprises of federations of municipalities and the province of Åland, unincorporated state institutions and other legal persons governed by public law.
  • The Parishes of churches category includes the Evangelical Lutheran and Orthodox church and registered religious communities.
  • The Other category includes legal forms not included in other legal form categories, including consortia, benefits under joint administration, associations and foundations.
Year  Indicates the year of the real estate tax data. The figures of the current year are estimates until November. Final data for the tax year is available in November. Preliminary data is marked with the year. Example: "2023 (preliminary data)"
Real estate tax  This classifier describes the amount of real estate tax per taxpayer. Only real estate tax that has been imposed is taken into account in the categories, with the exception of the Not to be debited category, which includes real estate tax amounts that fall below the debiting threshold and have therefore not been imposed.

Statistic 2.1 Real estate tax data by purpose of use

  • Each building and land unit has a defined purpose of use and a record of its potential non-profit status. This information affects the amount of real estate tax. This statistic describes the real estate tax amounts and the number of buildings and land units classified by the real estate unit's municipality of location, purpose of use of the building or land and its non-profit status.
  • The statistic does not take into account real estate units owned by municipalities within their own administrative areas or other real estate units exempt from real estate tax. However, the statistic does include real estate tax that falls below the lower limit for debiting.
  • Itemised data on wind and solar power plants is not available as their statistical categories are shared with other power plants and small power plants. In this statistic, wind and solar power plants are partly classified to category 1.1.4 Power plant building and partly to category 1.1.6 Small power plant in the Purpose of use classifier. If the rated power of a power plant connected to the power grid or a wind or solar farm using a common point of connection does not exceed 10 megavolt-amperes, the power plant is assigned to the small power plant category.  For more information on real estate taxation of wind and solar power plants, see section Wind and solar power plants in real estate tax statistics.
  • Statistics are available starting from tax year 2014, with the exception of Observations and Mean data, which are available starting from tax year 2020.
Table contains a detailed breakdown of the statistics shown in 2.1
Real estate tax, euros

Describes the amount of calculation-based real estate tax, including real estate tax that falls below the lower limit for debiting. For more information on the differences between calculation-based and imposed real estate tax, see section Differences between debiting statistics and calculation-based real estate tax statistics.
Taxable value, euros Indicates the amount of taxable value in the category examined. Real estate tax is determined as certain percentage of the taxable value of the different parts of the real estate unit. 
Number Indicates the number of land units and buildings. In the Total category of the Purpose of use classifier, the number indicates the number of real estate units. For data protection reasons, the number is not presented for the following purposes of use: 1.1.4 Power plant building, 1.1.5 Nuclear power station, 1.1.6 Small power plant, 1.1.7 Non-profit organization (building), 1.2.2 Non-profit organization (land), 1.2.3 Unbuilt site, 1.2.4 Hydropower.
Mean Indicates the average in the category examined. Only observations where the value of the data examined is greater than zero are taken into account in the calculation of the average.
Change percentage  The change percentages describe change compared to the previous year. In the case of municipal mergers, the change percentage is calculated in relation to the combined values of the merged municipalities in the previous tax year.
Table contains a detailed breakdown of the statistics shown in 2.1
Region  The region classifier is based on the municipality where the taxpayer’s real estate unit is located, and it follows the municipal and regional structure of the tax year under review.
Purpose of use

Each building and land unit has a defined purpose of use and a record of its potential non-profit status. This information affects the amount of real estate tax.

  • The Non-profit use categories (categories 1.1.7 and 1.2.2) include all buildings and land units with non-profit status regardless of their purpose of use. If a municipality has assigned a separate real estate tax rate for non-profit entities (an entity promoting for the public good), non-profit buildings and land are taxed using this percentage. If the tax rate of non-profit use is set at zero per cent, only the taxable values of the buildings and land are recorded in the statistics because the tax value remains zero.
    If no separate real estate tax rate has been assigned to non-profit entities, buildings and land with non-profit status are taxed according to the real estate tax rate of their purpose of use.
    Buildings and land that don't have non-profit status are classified by their purpose of use into the categories listed below.
  • Category 1.1.1 Permanent residential building includes buildings intended for permanent residential use. These buildings are taxed at the real estate tax rate of permanent residential buildings. Statistical item 1.1.1 also includes buildings in the yards of permanent residential buildings, such as saunas, garages and other outbuildings. 
  • Category 1.1.2 Other residential building includes buildings whose purpose of use is other than permanent residential use. These buildings are taxed at the real estate tax rate for other residential buildings. Statistical item 1.1.2 also includes other buildings in the yard of an other residential building, such as saunas, outbuildings, warehouses, storehouses and woodsheds.
  • Category 1.1.3 General (building) includes buildings whose purpose of use is general. This category also includes agricultural and forestry production buildings. The buildings in this category are taxed at the general real estate tax rate for buildings.
  • Category 1.1.4 Power plant building includes buildings whose purpose of use is power plant. If the municipality has assigned a separate real estate tax rate for power plants (=the real estate tax rate of certain establishments), power plant buildings are taxed at this rate. If no real estate tax rate has been assigned for power plants, power plant buildings are taxed at the general real estate tax rate for buildings. For this reason, the values in statistical category 1.1.4 based on purpose of use do not correspond to statistical values based on real estate tax rate applied in category 1.1.4. 
  • Category 1.1.5 Nuclear power plant building includes buildings whose purpose of use is nuclear power plant. If the municipality has assigned a separate real estate tax rate for power plants (=the real estate tax rate of certain establishments), nuclear power plant buildings are taxed at this rate. If no separate real estate tax rate has been assigned for power plants, nuclear power plant buildings are taxed at the general real estate tax rate for buildings.
  • Category 1.1.6 Small power plant includes buildings whose purpose of use is small power plant. Items in this category are taxed at the general real estate tax rate for buildings.
  • Category 1.2.1 General (land) includes land units whose purpose of use is general. Items in this category are taxed at the general real estate tax rate for land.
  • Category 1.2.3 Unbuilt site includes land units whose purpose of use is unbuilt site. If the municipality has assigned a separate real estate tax rate for an unbuilt site, the land area will be taxed at this rate. If no separate real estate tax rate has been assigned for unbuilt sites, the land area will be taxed at the general real estate tax rate for land.
  • Category 1.2.4 Hydropower includes hydropower. Hydropower is taxed at the general real estate tax rate for land.
Year Indicates the year of the real estate tax data. The figures of the current year are estimates until November. Final data for the tax year is available in November. Preliminary data is marked with the year. Example: "2023 (preliminary data)"

Statistic 2.2. Real estate tax data by real estate tax rate

  • This statistic describes the amount of real estate tax and the number of real estate units classified by municipality of location of the real estate unit and the real estate tax rate applied. 
  • The municipality of location of the real estate unit must assign at least four separate real estate tax rates: a general real estate tax rate on land, a general real estate tax rate for buildings, a tax rate on permanent residential buildings and a rate on other residential buildings. In addition, certain municipalities must assign a separate tax rate for unbuilt sites. These municipalities are listed in section 12b, subsection 1 of the Real Estate Tax Act. The municipality of location of the real estate unit may optionally also assign the following tax rates:
    • the real estate tax rate of non-profit organization
    • the real estate tax rate of certain power plants and nuclear waste
    • the real estate tax rate of unbuilt sites (municipalities not listed in section 12b, subsection 1 of the Real Estate Tax Act)
  • The statistic does not take into account real estate units owned by municipalities within their own administrative areas or other real estate units exempt from real estate tax. However, the statistic does include real estate tax that falls below the lower limit for debiting.
  • No itemised data on wind and solar power plants is available in this statistic, because the statistical categories are shared with other buildings taxed at the real estate tax rate of power plants and the general real estate tax rate. 
    Wind and solar power plants are classified in the Real estate tax rate applied (Sovellettu kiinteistöveroprosentti) classifier partly under 1.1.4 Power Plant % (Voimalaitoksen %), partly under 1.1.3.1 General real estate tax % (building) (Yleinen kiinteistövero-% (rakennus)). The Power plant % (Voimalaitoksen %) category includes power plants with nominal capacity exceeding 10 megavolt-amperes located in the administrative area of a municipality that has assigned a separate real estate tax rate for power plants (=real estate tax rate of certain facilities). Other power plants are classified into category 1.1.3.1. For more information on real estate taxation of wind and solar power plants, see section Wind and solar power plants in real estate tax statistics.
  • Statistics are available starting from tax year 2014.
Table contains a detailed breakdown of the statistics shown in 2.2
Real estate tax, euros Describes the amount of calculation-based real estate tax, including real estate tax that falls below the lower limit for debiting. For more information on the differences between calculation-based and imposed real estate tax, see section Differences between debiting statistics and calculation-based real estate tax statistics.
Taxable value, euros Indicates the amount of taxable value in the category examined. Real estate tax is determined as certain percentage of the taxable value of the different parts of the real estate unit. 
Tax rate

Indicates the value of real estate tax rate applied in the selected category. Real estate tax rates are assigned per municipality for buildings and land units based on their purpose of use. However, calculation-based real estate tax rates are also calculated for the following categories of the Applicable tax rate classifier: 

  • Total
  • Buildings, total 
  • Land, total
The real estate tax rates given on the regional and national level are calculation-based values. Calculation-based real estate tax rates are calculated using the formula Real estate tax rate = Real estate tax / Taxable value. Real estate tax rates are only given in statistic 2.2.
Change percentage The change percentages describe change compared to the previous year. In the case of municipal mergers, the change percentage is calculated in relation to the combined values of the merged municipalities in the previous tax year.
Table contains a detailed breakdown of the statistics shown in 2.2
Region  The region classifier is based on the municipality where the taxpayer’s real estate unit is located, and it follows the municipal and regional structure of the tax year under review.
Applicable tax rate

This classifier allows viewing of real estate tax data classified by the real estate tax rate applied:

  • The Non-profit use % categories 1.1.5 and 1.2.2 include buildings and land units with non-profit status located in municipalities that have assigned a separate real estate tax rate for non-profit entities. If the municipality has assigned the tax rate of non-profit entities (entities promoting for the public good) at 0 %, the statistic indicates the taxable values but not the amount of real estate tax.
    If no separate real estate tax rate has been assigned to non-profit entities, buildings with non-profit status are taxed at the real estate tax rate of their purpose of use, and the land units at the general real estate tax rate. In this case, buildings and land units with non-profit status are included in the classifier’s other real estate tax categories, and the amount of tax and the taxable value in the Non-profit use % category of the municipality are empty because the tax is calculated and imposed using the tax rate of entities other than non-profit entities.
  • Category 1.1.1 Permanent residential building % includes buildings taxed at the real estate tax rate for permanent housing, in other words, buildings whose purpose of use is permanent residential building that are not taxed at the real estate tax rate of non-profit use. The tax rate of permanent residential buildings is also applied to buildings in the yards of permanent residential buildings, such as saunas, garages and other outbuildings, so the category also includes the other buildings in the yard.
  • Category 1.1.2 Other residential building % includes buildings taxed at the real estate tax rate of other residential buildings, in other words, buildings whose purpose of use is not permanent residential building that have not been taxed at the real estate tax rate of non-profit use. The tax rate of other residential buildings is applied, for example, to recreational dwellings and other buildings located on the same plot with them, such as outbuildings, detached sauna buildings, warehouses, storehouses and woodsheds. This category therefore also includes the other buildings in the yard.
  • Category 1.1.3.1 General real estate tax rate (building) includes buildings whose purpose of use is general or small power plant that have not been taxed at the real estate tax rate of non-profit use. This category also includes power plant and nuclear power plant buildings, if the municipality has not assigned a separate real estate tax rate for power plants. 
  • Category 1.1.3.2 Agricultural production buildings includes agricultural production buildings. These are taxed at the general real estate tax rate for buildings.
  • Category 1.1.3.3 Forestry production buildings includes forestry production buildings. These are taxed at the general real estate tax rate for buildings.
  • Category 1.1.4 Power plant % includes buildings whose purpose of use is power plant or nuclear power plant that are located in the administrative area of a municipality that has assigned a separate real estate tax rate for power plants (=real estate tax rate of certain facilities). If the municipality has not assigned a separate real estate tax rate for power plants, power plant and nuclear power plant buildings are taxed at the general real estate tax rate and belong to the General real estate tax % category.
    It should also be noted that the real estate tax rate of power plants can only be applied if the nominal power of the power plant exceeds 10 megavolt-amperes. Otherwise, the power plant building will be taxed at the general real estate tax rate (see section 14, subsection 2 of the Real Estate Tax Act for details).
  • Category 1.2.1.1 General real estate tax % (land) includes land units whose purpose of use is general. In addition, this category includes land units with non-profit status and unbuilt sites located in municipalities that have not assigned a separate real estate tax rate for buildings with non-profit status or unbuilt sites.
  • Category 1.2.1.4 Hydropower includes hydropower. Hydropower is taxed at the general real estate tax rate of land.
  • Category 1.2.3 Unbuilt site % includes land units whose purpose of use is unbuilt site located in municipalities that have assigned a separate real estate tax rate for unbuilt sites. If no separate real estate tax rate has been assigned for unbuilt sites, the land area will be taxed at the general real estate tax rate. 

In addition to the municipality-specific real estate tax rates applied in real estate taxation, the statistic shows the calculation-based real estate tax rates in the following categories of the classifier: 

  • Total 
  • 1.1 Buildings, total 
  • 1.2 Land, total

In addition, all real estate tax rates at the regional and national level are calculation-based values. The calculation-based real estate tax rate is calculated using the following formula: Real estate tax rate = Calculation-based real estate tax / Taxable value.
Year Indicates the year of the real estate tax data. The figures of the current year are estimates until November. Final data for the tax year is available in November. Preliminary data is marked with the year. Example: "2023 (preliminary data)"

Statistic 3.1. Real estate tax, replacement values and taxable values of buildings by building type and region

  • This statistic does not take into account buildings owned by municipalities in their own administrative areas or other buildings exempt from real estate tax. However, the statistic does include real estate tax that falls below the lower limit for debiting.
  • The real estate tax on wind and solar power plants consists of the real estate tax on their buildings. Therefore, statistic 3.1 gives a good estimate of the real estate tax amounts of wind and solar power plants, even if the figures do not take into account the land of the power plants.
    For more information on real estate taxation of wind and solar power plants, see Wind and solar power plants in real estate tax statistics
  • Data is available from the tax year 2014 onwards, with the exception of the real estate tax values, which are available from the tax year 2020 onwards.
  • Non-display rule used in the statistic: All information in groups with only one observation is masked (".."). In addition, the second smallest group is usually masked with a secondary mask, even if it includes two or more observations. The software application that applies the non-display rule minimises the number of groups that are masked, and therefore, in some situations, a group other than the second smallest group may be masked. The Unknown classes of the classifiers are not masked, and no secondary masking is done based on them.
Table contains a detailed breakdown of the statistics shown in 3.1 
Real estate tax, euros Describes the amount of calculation-based real estate tax, including real estate tax that falls below the lower limit for debiting. For more information on the differences between calculation-based and imposed real estate tax, see section Differences between debiting statistics and calculation-based real estate tax statistics.
Taxable value, euros Indicates the amount of taxable value in the category examined. Real estate tax is determined as certain percentage of the taxable value of the different parts of the real estate unit. 
Replacement value Indicates the replacement value of buildings in the category examined. 
Number Indicates the number of buildings in the statistical category examined. 
Change percentage The change percentages describe change compared to the previous year. In the case of municipal mergers, the change percentage is calculated in relation to the combined values of the merged municipalities in the previous tax year.
Table contains a detailed breakdown of the statistics shown in 3.1
Region The region classifier is based on the municipality where the taxpayer’s real estate unit is located, and it follows the municipal and regional structure of the tax year under review.
Building type

This classifier facilitates viewing of real estate tax data of buildings classified by the Tax Administration's building type identifier. The different classes of this classifier and the building types included in them are listed in more detail level below:

  • Small house: single-family houses, semi-detached houses, terraced houses 
  • Multi-storied residential building: low-rise apartment buildings, high-rise apartment buildings, dormitory buildings, residential buildings of special groups
  • Shop: wholesale and retail store halls, shopping centres, commercial and department stores, other commercial buildings, restaurant buildings and similar business premises
  • Offices or hotels: hotels, motels, hostels and similar commercial accommodation buildings, holiday, rest and recreational homes, other accommodation buildings, office buildings
  • Industrial building: shelter and maintenance buildings of professional rolling stock, general-purpose industrial halls, heavy industry factory buildings, food industry production buildings, other industrial production buildings, industrial and light industrial buildings, metal ore processing buildings, other extractive industry buildings, unheated and warm warehouses, cool and freezer warehouses, other condition-controlled warehouses, logistics centres and other multi-use warehouse buildings, energy transfer buildings, energy storage buildings
  • Secondary residence: recreational buildings suitable for year-round or part-year use
  • Outbuilding: outbuildings and sauna buildings 
  • Power generation: electric power generation buildings, heat and cold energy production buildings, power plants including nuclear power plants 
  • Hospitals and institutions: central hospitals, specialised hospitals and laboratory buildings, other hospitals, health and welfare centres, rehabilitation institutions, other health care buildings, institutional buildings, outpatient service buildings 
  • Cultural buildings: theatres, music and congress halls, cinemas, libraries and archives, museums and art galleries, exhibition and convention centres 
  • Churches: religious buildings, parish halls 
  • Sports, athletics, youth: air-supported sports halls, swimming halls, indoor ice arenas, multi-purpose halls, sports and ball game halls, other sports buildings and structures, stadiums and auditorium buildings, youth halls
  • Schools: buildings of education and vocational institutions, buildings of higher education institutions, liberal adult education teaching buildings, teaching buildings of organisations, unions, employers and similar 
  • Wind and solar power plant
  • Hydroelectric power plant
  • Agricultural production buildings
  • Forestry production buildings
  • Other (all other building types): types of buildings not belonging to other building types, such as barracks, rock shelters, canteens, parking houses, telecommunication buildings, data centres and equipment spaces, allotment garden structures, fire stations, greenhouses, other buildings, prisons, rock shelters used as storage spaces, silos, station buildings and terminals, water towers

If the building comprises several sections and the building types of the sections of the building units are different, the building type of the building with the largest surface area is used in the statistics.
Year Indicates the year of the real estate tax data. The figures of the current year are estimates until November. Final data for the tax year is available in November. Preliminary data is marked with the year. Example: "2023 (preliminary data)"

Statistic 3.2 Real estate tax, taxable values and surface areas of land by region and use according to the zoning plan

  • This statistic describes the numbers, real estate taxes and surface areas of land units classified by municipality of location of the land and their use according to the zoning plan. 
  • The statistic does not take into account real estate units owned by municipalities within their own administrative areas or other real estate units exempt from real estate tax. However, the statistic does include real estate tax that falls below the lower limit for debiting.
  • Data is available starting from the tax year 2021.
  • Non-display rule used in the statistic: All information in groups with only one observation is masked (".."). In addition, the second smallest group is masked with a secondary mask, even if it includes two or more observations. The software application that applies the non-display rule minimises the number of groups that are masked, and therefore, in some situations, a group other than the second smallest group may be masked. The Unknown classes of the classifiers are not masked, and no secondary masking is done based on them. 
Table contains a detailed breakdown of the statistics shown in 3.2
Number Indicates the number of land units in the statistical category examined. 
Real estate tax, euros Describes the amount of calculation-based real estate tax, including real estate tax that falls below the lower limit for debiting. For more information on the differences between calculation-based and imposed real estate tax, see section Differences between debiting statistics and calculation-based real estate tax statistics.
Taxable value, euros Indicates the amount of taxable value in the category examined. Real estate tax is determined as certain percentage of the taxable value of the different parts of the real estate unit. 
Area, m² Indicates the surface area of land in square metres in the category examined. The surface area calculation includes only land units whose taxable value is calculated based on area.
Building right, gross floor area Indicates the amount of building rights of land units in the category examined. The building right value only includes land units whose taxable value is calculated based on building right. The unit of building right is gross floor area. The floor area of a building includes the surface areas of all floors and that portion of the basement and attic areas where spaces serving the purpose of use of the building can be placed.
Taxable value / area (sq. m), euros This data is only presented for land units whose taxable value is calculated based on surface area. 
Taxable value/building right (GFA), euros This data is only presented for land units whose taxable value is calculated based on building right. 
Change percentage The change percentages describe change compared to the previous year. In the case of municipal mergers, the change percentage is calculated in relation to the combined values of the merged municipalities in the previous tax year.
Table contains a detailed breakdown of the statistics shown in 3.2
Region The region classifier is based on the municipality where the taxpayer’s real estate unit is located, and it follows the municipal and regional structure of the tax year under review.
Zoning plan type
  • The different categories of this classifier are:
  • Total
  • 1.1 Detailed plan
  • 1.2 Detailed shore plan
  • 1.3 No detailed plan
    • 1.3.1 No detailed plan, land has a water’s edge
    • 1.3.2 No detailed plan, land has riparian rights
    • 1.3.3 No detailed plan, land has no water’s edge or riparian rights
Use according to the zoning plan This classifier can only receive values if the value of the Zoning plan type classifier is Detailed plan or Detailed shore plan.
Base for calculation

Indicates the basis for calculating the taxable value of the land area. The different categories of this classifier are: 

  • Area, m²
  • Building right, gross floor area
  • Other reason. This category includes land units for which a reduced taxable value is used to calculate the taxable value. If the value of the Base for calculation classifier is Other calculation base, Surface area and Building right are left empty. 
Year Indicates the year of the real estate tax data. The figures of the current year are estimates until November. Final data for the tax year is available in November. Preliminary data is marked with the year. Example: "2023 (preliminary data)"

Statistic 4. Land use type statistics

  • This statistic describes the number of real estate units and the surface areas and taxable values of land classified by land use type and municipality of location of the land.
  • The statistic also takes into account real estate units owned by municipalities in their own administrative areas and other real estate units exempt from real estate tax. Because of this, the figures differ from those in other statistics, where real estate units exempted from tax are excluded from the statistics.
  • Data is available starting from the tax year 2014.
Table contains a detailed breakdown of the statistics shown in 4 
Number Indicates the number of real estate units in the statistical category examined. Only receives values in Land use type classifier categories Total number of real estate units and Number of farm real estate units.
Area, ha Indicates the area of the land in hectares in the category examined.
Taxable value, euros Indicates the amount of taxable value in the category examined. Real estate tax is determined as certain percentage of the taxable value of the different parts of the real estate unit.
Change percentage The change percentages describe change compared to the previous year. In the case of municipal mergers, the change percentage is calculated in relation to the combined values of the merged municipalities in the previous tax year.
Table contains a detailed breakdown of the statistics shown in 4
Region The regional classifier is based on the municipality where the taxpayer’s real estate unit is located, and it follows the municipal and regional structure of the tax year under review.
Owner category  This classifier contains the following categories:
  • The Individual taxpayers category includes both natural persons and death estates. 
  • The Deemed partnerships category includes partnerships formed for tax purposes and other jointly liable parties liable to tax withholding. The category has values only for the years 2014–2019 because, starting from 2020, real estate partnerships are no longer formed for jointly owned properties, and previously existing real estate partnerships have been abolished. From 2020 onwards, owners who previously belonged to real estate partnerships are classified under the individual taxpayers category.
  • The Corporate taxpayers incl. cooperative societies category includes general partnerships, limited partnerships, limited liability companies, housing companies, ship-owning companies, public limited companies, mutual and other real estate companies, cooperatives, business consortiums and foreign corporate entities.
  • The State of Finland and its enterprises of public services category includes the state and its institutions as well as state enterprises.
  • The Municipalities, federations of municipalities and their enterprises category includes municipalities, joint municipal authorities and the province of Åland and its agencies as well as municipal enterprises, enterprises of federations of municipalities and the enterprises of the province of Åland.
  • The Other owners category includes legal forms that are not included in other legal form categories. 
  • The Joint administrations of benefits category includes benefits under joint administration and jointly owned forests
  • The Owners from different owner groups category receives values starting in 2020. If a real estate unit or land has several owners belonging to different owner groups, such real estate unit or land is classified to this category.
Land use type This classifier can be used to view real estate tax data classified by the land use type of the real estate units.
  • Total number of real estate units describes the number of real estate units. Only the Number value can be retrieved for this category
  • Number of farm real estate units describes the number of farm real estate units. Only the Number value can be retrieved for this category.  Farm real estate units include real estate units that contain agricultural land, forest land or other farmland.
  • Total area indicates the total surface area of the land units. Only the surface area information can be retrieved for this category.
  • For the Agricultural land category, surface area and taxable value information can be retrieved. Since 2020, the taxable value of agricultural land also includes the taxable value of underdrained agricultural land.
  • For the Underdrained agricultural land category, surface area and taxable value information can be retrieved. The taxable values are only available for 2014–2019. Since 2020, the taxable value of underdrained agricultural land is included in the taxable value of agricultural land.
  • Surface areas and taxable values are available for the following categories: Construction land, Forest land, Land for construction of buildings for agriculture, Land for construction of forestry production buildings and Other farm land.
  • Only the taxable value can be retrieved for the Soil extraction area category.
Year Indicates the year of the real estate tax data. The figures of the current year are estimates until November. Final data for the tax year is available in November. Preliminary data is marked with the year. Example: "2023 (preliminary data)"

Wind and solar power plants in real estate tax statistics

Wind and solar power plants become subject to real estate tax once construction work has begun. Their replacement value is considered to be 75% of the construction cost of the wind turbine tower (base, tower body and machinery room) and, for solar power plants, of the construction cost of the foundations and support structures. The taxable value of an unfinished power plant during each tax year is a proportion of its calculated replacement value corresponding to its degree of completion. The degree of completion is determined by the situation at the end of the year preceding the tax year. When a power plant is completed, starting from the year following its completion, annual age depreciation is subtracted of its recovery value. For wind and solar power plants, the annual age depreciation rate is 2.5%. However, an operating power plant is always considered to be worth at least 40% of its replacement value.

The real estate tax on wind and solar power plants is imposed either at the general real estate tax rate or at the real estate tax rate of power plants (=the real estate tax rate of certain facilities). The power plant rate is applied if the nominal power of a power plant connected to the power grid or a wind or solar park using a common point of connection exceeds 10 megavolt-amperes. Otherwise, the general real estate tax rate is applied. The nominal power of a wind park or solar power park under construction is always examined on a tax-year-specific basis based on the situation at the turn of the year. Therefore, the general real estate tax rate can be applied to a wind or solar power plant under construction, but as construction progresses or the power plant is completed, the tax rate may change into the statutory tax rate for power plants, which has a higher range of fluctuation. 

The real estate tax data of wind and solar power plants can only be viewed using the building type category of statistic 3.1 Wind and solar power plants. The real estate tax on wind and solar power plants mainly consists of the real estate tax on their buildings. Therefore, statistic 3.1 gives a good estimate of the real estate tax amounts of wind and solar power plants, even if the figures do not take into account the land units of the power plants.

In statistic 2.1, data on wind and solar power plants cannot be itemised. Instead, wind and solar power plants are partly classified under category 1.1.4 Power plant building and partly under category 1.1.6 Small power plant in the Purpose of use classifier of this statistic. If the rated power of a power plant connected to the power grid or a wind or solar farm using a common point of connection does not exceed 10 megavolt-amperes, the power plant is assigned to the small power plant category. Real estate tax of wind and solar power plants only cannot be extracted from the figures of this statistic, as categories 1.1.4 and 1.1.6 also include other power plants and small power plants. 

Itemised data on wind and solar power plants is not available in statistic 2.2. Instead, wind and solar power plants are partly classified under category 1.1.4 Power plant % and partly under category 1.1.3.1 General real estate tax rate (building) in the Applicable tax rate classifier. The Power plant % category includes power plants with nominal capacity exceeding 10 megavolt-amperes located in the administrative area of a municipality that has assigned a separate real estate tax rate for power plants (=real estate tax rate of certain facilities). Other power plants are classified into category 1.1.3.1. Real estate tax of wind and solar power plants only cannot be extracted from the figures of this statistic, as categories 1.1.4 and 1.1.3.1 also include other power plants. 

Differences between debit statistics and calculation-based real estate tax statistics

Sections 1.1 and 1.2 are based on real estate tax imposed, while the other statistics are based on calculation-based real estate tax. The amounts of real estate tax and taxable values in the debit statistics may differ from the amounts shown in calculation-based statistics for the following reasons:

  • The debit statistics only take into account real estate tax imposed and the corresponding taxable values. Since tax year 2020, no real estate tax has been imposed if the amount of the taxpayer’s real estate tax is less than EUR 10. Before 2020, the limit was EUR 17. Calculation-based real estate tax and taxable values that do not take into account the lower limit for debiting are reported in the calculation-based statistics.
  • There is an error in the customer data at the time of debiting or the taxpayer cannot be found in the customer database. The tax has not been imposed and, as a result, the tax amount does not appear in the debit statistics.
  • If, during a change of ownership, real estate tax has already been imposed to the new owner but has exceptionally not been removed from the old owner, the amount of the tax is correctly reflected in the calculation-based statistics but appears twice in the debit statistics.
  • If, during a change of ownership, the debiting has already been removed from the old owner but has not yet been added to the new owner, the tax amount will not appear in the debiting statistics but will be reflected correctly in the calculation-based statistics. 
  • If the municipality of location of a real estate unit owned by a corporate entity has exceptionally only been changed after the debiting, the debiting has also remained in force in the previous municipality. The tax amount is reflected correctly in the calculation-based statistics, but is doubled in the debit statistics.

Additional information

Real estate tax rates by municipality (only in Finnish)

Municipal real estate tax rates (Kuntaliitto, only in Finnish)

Regional classifications (Statistics Finland)

Page last updated 4/20/2026