How to pay real estate tax
The real estate tax for 2023 is payable by whoever owns the real estate unit on 1 January 2023. Read more about changes and unclear circumstances in ownership and possession.
If you changed your real estate details in the spring, wait for a new decision before paying the tax. The due dates and amount of real estate tax may change from the original. You will receive a new tax decision by the end of October. This means that the new decision may arrive after the original due date.
You can pay real estate tax in various ways
You can pay your real estate tax in various ways:
Request an e-invoice. E-invoice is the easiest way to pay real estate tax. Make an agreement on e-invoicing in your e-bank at least 3 weeks before the due date of the real estate tax. You will receive an e-invoice in your e-bank approximately 2 weeks before the due date. Read more about e-invoicing.
Pay the tax in MyTax. Reference numbers and other payment details will be prepopulated to the e-bank payment template. The payment will be debited from your account on the data of payment.
Pay the tax in your e-bank. For this, you will need accurate payment details, which you can find in MyTax and on the bank transfer form at the end of your real estate tax decision. To make the payment, you need the amount and due date of real estate tax, the Tax Administration’s bank account number, and your personal reference number.
Direct payment is also available for individual taxpayers. It is designed for individuals who do not use e-banking services. Corporate taxpayers can use a web invoice for paying real estate tax.
You can check the payment details for real estate tax on the bank transfer form at the end of the real estate tax decision. If you did not receive a paper decision by post or if the decision was lost, check the payment details in MyTax:
- On the MyTax home page, click the Paying taxes link under Payment status.
- Alternatively, you can check the payment details on the bank transfer form at the end of the real estate tax decision (pdf). Go to the Communication tab in MyTax, and click Open decisions and letters.
You can pay real estate tax in one or more instalments
If your real estate tax is €170 or more, it will be automatically divided into 2 instalments. You can still pay the entire amount in one go if you want. Remember to use your personal reference number for real estate tax.
You can also pay the real estate tax in multiple instalments, as long as you pay the entire amount by the due date. Pay the instalments either in MyTax or in your e-bank. Indicate your own reference number for real estate tax in each payment. Read instructions on how to check your tax balance in MyTax.
Due dates for real estate tax in 2023
Real estate taxation ends at different times for different taxpayers. Because of this, different taxpayers may have different due dates for real estate tax. Check your due dates in MyTax or on your real estate tax decision.
For most property owners, the due dates are in August and October, or in September and November. Real estate tax assessment for all taxpayers is completed by 31 October at the latest. The last due dates are in December and February.
|End month of real estate tax assessment||Due date for first instalment of real estate taxes||Due date for second instalment of real estate taxes|
|May (business and corporations only)||6 July 2023||6 September 2023|
|June||7 August 2023||6 October 2023|
|July||6 September 2023||6 November 2023|
|August||6 October 2023||7 December 2023|
|September||6 November 2023||8 January 2024|
|October||7 December 2023||6 February 2024|
If you pay your real estate tax after the due date, you must also pay late-payment interest. Pay the interest together with the actual tax. In 2023, the late-payment interest is 7%. In 2024, the interest rate will be 11%.
After the due date, the easiest way to pay the tax is to use MyTax. In MyTax, the amount of interest is already included in the payable amount. Alternatively, you can pay the tax in your e-bank. If you do so, check the correct amount including interest in MyTax or calculate the amount of interest yourself by using the interest calculator.
You will find a reminder of any unpaid real estate tax in the summary. If you cannot pay the tax by the date indicated in the summary, you can apply for a payment arrangement. The payment arrangement will give you more time to pay the tax and decrease the instalment amounts. Read how to request a payment arrangement.
No. Make sure to pay the real estate tax by its due date, to avoid late-payment interest.
Read more about real estate tax payments.
If the due date passed and your real estate tax is still unpaid
Your tax refunds are only applied on an unpaid amount of real estate tax if the tax has fallen due before the end date of your tax assessment process. How do I know when my tax assessment is completed?
In general, your refund can only be used on real estate tax during a period starting on your assessment end date and ending the 4th day of the following month.
Example: Karen forgot the first instalment of real estate tax. The due date for paying it was 7 August. Karen’s unpaid tax starts collecting late-payment interest on the next day.
The date when the Tax Administration completes Karen’s income tax assessment is a few days later, but also in August.
Karen's tax decision indicates that she gets a refund. The date of the refund is 3 October. However, after Karen’s end date of tax assessment passes, the Tax Administration will automatically use the refundable amount in order to cover the unpaid real estate tax and its late-payment interest in August.
As a result, on her tax refund date 3 October, she will only receive a remaining amount, i.e. what is left of her refund when the unpaid tax and late-payment interest are subtracted.
Please pay the real estate tax again. The amount may have been returned to you because you used an invalid bank account number or an outdated payment template in your e-bank. Please recheck the bank account number and reference number at the end of the real estate tax decision or in MyTax.
If the due date for your real estate tax has already passed, you must pay late-payment interest in addition to the tax. Pay the interest together with the actual tax. Read how to pay after the due date.
If you paid the first instalment of the tax twice, the extra payment will be used to pay the second instalment.
If you had only one instalment to pay and you accidentally paid it twice, we will return the extra amount to your bank account. If you have other overdue taxes or debts in enforcement, however, we will first use the excess payment to cover them.
Yes, you can. Remember, however, to use your spouse’s personal reference number for real estate tax, so that the payment is allocated to their real estate tax. You can find the reference number and other payment details at the end of the real estate tax decision and in MyTax.
If the amount of tax is smaller on the new decision:
We will return the excess payment to your bank account unless you have other overdue taxes or debts in enforcement.
If the amount of tax is greater on the new decision:
Pay the remaining unpaid amount by the due date. Use your personal reference number for real estate tax.
- Paying real estate tax, and payment details: 029 497 026
- Amount of real estate tax, and real estate taxation in general: 029 497 020