How to claim tax credit for household expenses for your 2019 tax return

If you are filing on paper, go to steps 9–12 of these instructions.

  1. Select Tax returns and tax information under Activities.

  2. Select the year 2019.

  3. Select Pre-completed tax return.

  4. Click Correct.

  5. On the first page, you will see your own details. Go to the section Pre-completed income and deductions.

  6. Check that your pre-completed income and deductions are correct. If you have filed a credit for household expenses previously for your tax card or tax return, you can see it here. In this stage, you can correct details or file a new credit for household expenses.

    If you have no credit for household expenses in the section Pre-completed income and deductions, proceed to Other deductions.

  7. Select Yes for Tax credit for household expenses. Then click Add a new expense.

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

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

  9. a) If the work was done by a company, enter the following details: 

    • Enter the work for which you claim the credit in “Type of work”. See the types of work that can entitle you to the credit.
    • Fill in the section “Place where the work was done”. You can get the credit if the dwelling or leisure property where the work was done is in your personal use, or in use by your parents or grandparents, or the parents or grandparents of your spouse or deceased spouse. 
    • Describe the work done under “Give a more detailed description of the work that was done” (for example weekly cleaning, child care, kitchen renovation). 
    • Enter the date when you made a contract on the work with the company in “Contract date”. If no written contract was made, enter the date when you ordered the work.
    • Also enter 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 other costs (such as tool 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 part 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 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 Form 14A (Tax credit for household costs, work performed by company).

    b) If you have hired an employee, enter the following details:

    • Enter the work for which you claim the credit in “Type of work”. See the types of work that entitle you to the credit.
    • Fill in “Place where the work was done”. You can get the credit if the dwelling or leisure property where the work was done is in your personal use, or in use by your parents or grandparents, or the parents or grandparents of your spouse or deceased spouse.
    • Describe the work done under “Give a more detailed description of the work that was done” (for example weekly cleaning, child care, kitchen renovation).
    • Enter the date when you paid wages to your employee for the first time during the year in “First payment date”. If you have paid wages to the same employee in multiple instalments, also enter the last payment date in 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 employer’s contributions you have paid:
      • the 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.

    The employee's share of pension insurance contributions and unemployment insurance contributions is not counted towards the credit.

    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 Form 14B (Tax credit for wages paid to a household employee).

  10. If you have divided the expenses with someone else, such as your spouse, enter your portion of the amount 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 €13,000. The amount charged for work is €6,000. 

    Both of you must enter €13,000 in your tax return section “Total amount paid, including VAT” and €6,000 in the section “Work’s share of the amount paid, including VAT”. Both must enter €3,000 for “Your share of the work expenses”.

    See more information about dividing the credit with spouse

  11. Finally, give your assurance that you have not received any of the mentioned financial support for the work. Once everything is correct, click OK.

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

  12. Proceed to Preview and send

  13. Recheck the details.

    If you want to continue later, click Save as unfinished.

    If everything is correct, click Submit.