Tax refunds used for paying taxes – Frequently asked questions

This page contains questions and answers for situations where the tax refund of an individual taxpayer or business operator has been used for the payment of taxes.

If you are an individual taxpayer or a business operator, and you have taxes that are overdue or taxes that fall due after the end of your tax assessment, your tax refund will be used to pay these taxes. Starting from your assessment end date until the 4th day of the following month, your refund is used

  • to settle any unpaid taxes immediately after your assessment has ended, and
  • to pay upcoming taxes immediately on their due dates.

You can see the end date for your assessment on your tax decision or in MyTax.

When your tax refund is used on your unpaid taxes immediately on their due dates, you also benefit from it immediately. Your refund is used for the payment of your taxes starting from your assessment end date until the 4th day of the following month. During this time period, the Tax Administration uses the refund for paying taxes immediately on their due dates even if you also pay the tax on that date. This is because your refund is available to the Tax Administration before any payments you make on the due date.

If you paid your tax on the due date and your tax refund was also used to cover the tax, the payment you made will usually be sent back to you in a week. However, if you have other overdue taxes or future instalments of the same tax to pay, the payment is not sent back to you. Keep yourself updated on your taxes and payments in MyTax.

Yes. If you are a self-employed business operator, your business operation’s taxes are treated as your personal taxes, and your refund can be used to pay them.

If you have an ongoing payment arrangement and you receive a tax refund, the refund will be used towards the unpaid taxes in the arrangement.

You must still continue with the payment arrangement normally and pay the upcoming instalments following the payment plan. Your tax refund is not used directly to pay any single instalment during the arrangement, but it shortens the overall length of the arrangement. In other words, the arrangement ends earlier than originally planned.

Note: If you receive tax refunds during the rest of the year after your payment arrangement  request with eased terms has been accepted, the Tax Administration will not use them on the taxes included in the payment arrangement. Read more: You can request a payment arrangement with eased terms

If you paid your tax on the due date and your tax refund was also used to cover the tax, the payment you made will usually be sent back to you in a week. However, if you have other overdue taxes or future instalments of the same tax to pay, the payment is not sent back to you. Keep yourself updated on your taxes and payments in MyTax.

See examples of how your refund may be used for paying taxes

If you have inheritance or gift taxes that are due on the 1st of the month after the end of your tax assessment, your refund will be used to pay for them. If you have paid your inheritance or gift tax on its due date, your refund is used on the next upcoming instalment. If you do not have any upcoming inheritance or gift taxes, your payment is automatically refunded to the bank account number you have given us. If you have other overdue taxes or debts in enforcement, your payment can be used to pay for them before the remaining amount is refunded to you.

If you have an ongoing payment arrangement and you receive a tax refund, the refund will be used towards the unpaid taxes in the arrangement.

You must still continue with the payment arrangement normally and pay the upcoming instalments following the payment plan. Your tax refund is not used directly to pay any single instalment during the arrangement, but it shortens the overall length of the arrangement. In other words, the arrangement ends earlier than originally planned.

Note: If you receive tax refunds during the rest of the year after your payment arrangement  request with eased terms has been accepted, the Tax Administration will not use them on the taxes included in the payment arrangement. Read more: You can request a payment arrangement with eased terms

The due date for filing and paying employer’s contributions and other self-assessed taxes is the 12th of the month. If your tax assessment ends on or before the 12th of the month, your refund can be used on your self-assessed taxes for that month on the 12th. If you pay your self-assessed taxes on their due date or 1-2 days before, there is not enough time for the payment to arrive at the Tax Administration by the due date. As a result, your refund will be used on the taxes on their due date. 

If you have paid too much, the remaining amount will be used to pay for other upcoming taxes or refunded to you automatically, depending on what you have selected as your refund time and refund limit in MyTax. You can request your payment to be refunded to you in MyTax by selecting “Requesting refunds, self-assessed taxes ” under Activities. You will receive your refund within a week, unless you have other overdue taxes. If you do not request a refund in MyTax, your payment will be saved for future tax liabilities.

Your tax summary will include details on how your refund was used. You can also check your situation in MyTax: Checking how your tax refund has been used in MyTax.

Further information and examples: Using refunds for unpaid taxes.