How to file deductions in MyTax

If you have filed travel expenses previously for your tax card or prepayments, you can see them in the Pre-completed income and deductions stage. Correct details, if necessary, in this stage.

Otherwise move on to Other deductions. First select Yes under Travel expenses, and then click Add new travel expense.

Select Commute as the type of travel, and select the means of transport.

1. If you are filing travel expenses by public transport, enter the following:
   • address details
   • daily travel distance
   • period of travel
   • amount of travel expenses.
2. If you are filing travel expenses for trips using your own car or a company car, also enter the following:
   • grounds for using private transport
   • vehicle from drop-down list
   • number of travel days.

Finally, click OK.

If you have received employer-subsidised commuter tickets or bicycle benefit, select Yes and enter the value of the benefit.

If you have filed travel expenses previously for your tax card or prepayments, you can see them in the Pre-completed income and deductions stage. Correct details, if necessary, in this stage.

Otherwise move on to Other deductions. First select Yes under Travel expenses, and then click Add new travel expense.

Select Other than commute. Then select Temporary business trips and travel in special sectors.

Select vehicle type. If you are filing travel expenses for trips using your own car, for example, enter the following details:

• state if you have worked at the location for more than 3 years
• vehicle from drop-down list
• state if your employer has given you tax-exempt compensation for travel expenses and enter the amount
• state whether or not you make the same trip regularly
• address details
• daily travel distance
• period of travel
• number of travel days
• amount of travel expenses.

If you file on paper, see the “Tax credit for household expenses” section in the MyTax instructions.

If you have filed tax credit for household expenses previously for your tax card or prepayments, you can see it in the Pre-completed income and deductions stage. Correct details, if necessary, in this stage. The details are also shown pre-completed if you have agreed with the company that performed the work that it files the information for you.

Otherwise move on to Other deductions. First select Yes under Tax credit for household expenses, and then click Add a new expense.

Next, select whether you have bought the work from a company or have hired an employee.

If the work was done abroad, attach a certificate of tax compliance for foreign businesses (Form 14C) to the return.

• The type of work is the work for which you claim the credit. See the types of work that entitle you to the credit.
• State where the work was done and enter a more detailed description of the work (such as weekly cleaning, child care, kitchen renovation).
• The contract date is the date when you made a contract on the work with the company. If no written contract was made, enter the date when you ordered the work.

1. The work was done by a company:
   • The first date of payment is the date when you first paid trade income to the company during the year. If you have paid trade income multiple times to the same company, also enter the last payment date of the year.
   • You can get credit for the part of the expenses charged for the work itself, but not for any other costs, such as materials or travel expenses. Because of this, the company that did the work must also include in the invoice a specification of the expenses that do not count towards the tax credit for household expenses. If the work-related share is not specified in the invoice, ask the company that did the work for more information.
   • Enter the sum total of the invoice you paid in Total amount paid, including VAT. Enter the amount charged for the work itself in Work’s share of the amount paid, including VAT. Do not subtract the credit threshold. The Tax Administration calculates the credit and subtracts the threshold amount from it on your behalf.
   • If you file the information on paper, use 14A Tax credit for household costs, work performed by company.
2. You hired an employee:
   • The first date of payment is the date when you paid wages to the employee for the first time during the year. If you have paid wages to the same employee in multiple instalments, also enter the last payment date of the year.
   • Enter the gross wages you have paid, including fringe benefits, in Total wages paid. Do not add travel expenses or other expense allowances to the amount, because they are not counted towards the credit for household expenses.
   • Also enter the total amount of indirect wage expenses:
     • employer's health insurance contribution
     • employer's share of mandatory pension insurance contribution
     • employer's share of unemployment insurance contribution
     • accident insurance contribution
     • group life insurance contribution.
   • Do not include the employee’s pension insurance contribution and unemployment insurance contribution because they do not entitle you to a credit.
   • If you file the information on paper, use Form 14B (Tax credit for wages paid to a household employee).

Do not subtract the credit threshold. The Tax Administration calculates the credit and subtracts the threshold amount from it on your behalf.

If you have divided the expenses with someone else, such as your spouse, report your share of the amount that you entered in the section Work’s share of the amount paid, including VAT. 

Example: You and your spouse have ordered renovation work for your kitchen. You want to divide the tax credit for household expenses between yourselves. The sum total of the invoice is €12,000. The amount charged for work is €4,500. Both of you submit the following amounts on your tax returns:
- Total amount paid, including VAT €12,000
- Work’s share of the amount paid, including VAT €4,500 
- Your share of the work expenses €2,250.

Finally, assure that you have not received any of the financial aids mentioned. When everything is correct, click OK.

If you are filing on paper, remember to include your signature on the form.

Go to Other deductions.

First, select Yes under Credit for household expenses.

Under Tax credit for electricity 1 January 2023–30 April 2023, click Add electricity costs.

Also include

• business ID of electricity company
• name of electricity company
• GSRN of permanent home
• start date and end date of electricity use based on which you are claiming tax credit
• total charges and basic charges for electricity, including VAT.

If you have shared the expenses with someone, such as your spouse or the person you live with, select Yes. Enter the sum that you have paid (your share of the costs for electricity including VAT).

Click OK.

Please note! If you change the electricity credit details later, you can only do it in the Pre-completed income and deductions stage. You can edit the electricity credit details by selecting Credit for household expenses and clicking on the link Open specification.

If you cannot file your credit for electricity in MyTax, fill in the form 14D Tax credit for electricity – tax credit for household expenses related to electricity costs 2023

If you have filed expenses for the production of income previously for your tax card or prepayments, you can see them in the Pre-completed income and deductions stage. Correct details, if necessary, in this stage.

Otherwise move on to Other deductions. First select Yes under Expenses for the production of income, and then click Open specification.

1. Enter the following as expenses for the production of wage income:
   • training expenses (such as course fees and costs for course materials)
   • work tools (such as material costs and expenses for the use of your own tools)
   • increased living expenses due to business trips
   • other expenses (such as professional literature, work-related telephone costs and costs for face masks if you need to wear a mask at work and they are not provided by the employer).
     
     If you have used your own workspace for acquiring wage income, select Yes and choose the option that best describes your circumstances.
2. Enter the following as expenses for the production of other income than wage income:
   • expenses for the production of other employment income, such as trade income
   • expenses for the production of income relating to benefits and other earned income.

After you have entered all the details, click OK.

Please note that only the expenses for the production of wage income are automatically included in your pre-completed tax return. You will have to report the expenses for the production of other income again when you receive the pre-completed tax return.

If you have filed a deduction for second home for work previously for your tax card or prepayments, you can see it in the Pre-completed income and deductions stage. Correct details, if necessary, in this stage.

Otherwise move on to Other deductions. First select Yes under Deduction for second home for work, and then click Add new second home for work.

Enter details on the second home and your place of work.

• If you have rented the second home because of another primary place of work, select Yes.
• Check that the address of your permanent home has been entered correctly.
• Enter the distance between your place of work and your permanent home in full kilometres.
• Enter the distance between your second home for work and your permanent home in full kilometres.
• Select whether you live in your permanent home alone or together with your spouse and/or underage children.
• Fill in how the second home is used and how much rent you pay. Enter the time period as full months and specify the monthly rent you have paid.
• Finally, assure that you have not been paid any tax-exempt allowance or benefit for your second home for work based on living in a locality other than where your home is located (e.g. tax-exempt housing allowance).

After you have entered all the details, click OK.

If you have filed a credit due to maintenance obligation previously for your tax card or prepayments, you can see it in the Pre-completed income and deductions stage. Correct details, if necessary, in this stage.

Otherwise move on to Other deductions. Select Yes at Credit due to maintenance obligation.

If the Tax Administration records show a child or children for whom you make maintenance payments, you will see the information on the page. Enter the amount of maintenance payments during the entire year.

If a child’s details are missing from the Tax Administration records, click Add new child. Enter:

• the child’s personal ID (If the child does not have a Finnish personal ID, enter the date of birth.)
• the child’s name.

If your maintenance obligation for the child has ended, select Yes and enter the end date.

Enter the amount of maintenance payments during the entire year.