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Real estate tax

This guidance concerns individual taxpayers, self-employed operators of business, general and limited partnerships, and estates of deceased persons.

 

Do this when you receive the real estate tax decision

1

You receive the real estate tax demand in march if you are on record 1 January 2024 as the owner

You will receive the real estate tax decision in MyTax by 16 March 2024. Bank forms are included. The same documents sent by post will arrive to you by end of March. If you do not want to make any changes, set a time in your online bank when the payment can be debited from your account, or request an e-invoice.

Did you receive an account of your real estate information?

2

Check the pre-printed information

Check the information appearing on the Tax Administration’s decision. If everything is right, you do not need to do anything.

At present, in spring 2024, you can send information to the Tax Administration about any changes that took place in 2023. Use the tax return for real estate taxes. You can send corrections by 7 May 2024 in MyTax or on the paper tax return.

No corrections can be handled over the telephone.

Go to MyTax

How to check and correct the real estate tax return in MyTax

How to file with paper forms

3

PAY THE TAX

Real estate tax must be paid by the party who owns the real estate on 1 January 2024. Read the instructions for paying real estate tax.

For most payers of real estate tax, the due dates are 6 August 2024 and 7 October 2024. If there are any changes to the real estate tax decision that you receive in spring, the dates may change.

The Tax Administration handles the assessment and collection of the taxes. The public revenue that comes from collected real estate taxes goes to the municipalities where the real estate properties are situated. The municipalities have independent powers to decide how this income is used.

For spouses owning real estate jointly, one filing is enough

If you share ownership with your spouse and need to make corrections, it is enough if the two of you send back one form.

Frequently Asked Questions

Real estate tax may rise if

  • a municipality has checked and made changes to details concerning buildings located in the municipal area and reported the changes to the Tax Administration
  • a municipality has raised the real estate tax rate
  • the Tax Administration has corrected details concerning a ground area, e.g. the zoning information of a plot of land or some other features
  • the building cost index has risen.

According to new legislation that has entered into force in 2024, the minimum rate of real estate tax on ground is raised from 0.93% to 1.30%. Because of this, the real estate tax rate on ground has increased in many municipalities.

The rise in the building cost index means that construction has become more expensive. The rise in the building cost index also increases buildings’ replacement values, which is what the real estate tax is based on. In 2024, the values used in real estate taxation are 2.1% higher than a year before.

Read more about real estate tax rates

At present, in spring 2024, do not yet send any information to the Tax Administration concerning your newly bought real estate. The National Land Survey of Finland will send us the information we need.

In spring 2025, you will receive your first decision on real estate taxes that includes your newly bought real estate plus any other real estate you may own. Please wait until then to check the decision concerning the new real estate, and if necessary, make additions and corrections as needed. Due dates for payment will be in the autumn of 2025.

If the purchase of the real estate property was shared (i.e. two or more people buy it together), check the pre-printed information in spring 2025 to make sure that the shares of ownership are correctly recorded.

You have responsibility for paying the real estate tax because you were its owner on 1 January 2024.

If you made an agreement on the payment of the tax with your buyer and recorded it in the Deed of Sale, it is only regarded as a private agreement between you and them. Do not send information to the Tax Administration on the sold real estate. The National Land Survey of Finland sends us the necessary information on property changes.

If you continue to be the owner, you still have responsibility for paying the real estate tax. Real estate taxes for 2024 are assessed according to the situation on 1 January 2024.

Send a notice to the Tax Administration in spring 2025 regarding the summer house in order to inform us of its changed purpose of use; it is now a year-round dwelling.

Real estate taxes for 2024 are assessed according to the situation on 1 January 2024. For this reason, any change to the purpose of use in 2024 does not affect real estate taxes until 2025.

The Digital and Population Data Services Agency supplies us with information on whether or not a property is used for year-round residential purposes. We remind you to notify the authorities on the change of your permanent address.

Check what is treated as a dwelling used for living on a permanent basis (available in Finnish and Swedish, link to Finnish) if you are an owner of several dwellings.

You have decisions on real estate tax in MyTax as of 2020. Real estate tax decisions for earlier years are not available in MyTax.

You can also pay your real estate tax in MyTax.

Page last updated 1/1/2024