Scam messages have been sent out in the Tax Administration’s name. Read more about scams.
You will receive your pre-completed tax return in MyTax by the end of March. When the tax return is ready for viewing in MyTax, you will receive a notification by e-mail or text if you have activated Suomi.fi Messages, or if you have given your contact information to the Tax Administration for electronic tax mail.
However, the tax return will be sent by post to those who do not use Suomi.fi Messages or electronic tax mail.
File the tax return in MyTax
Go to MyTaxCheck your tax return. Look up the due date on it, and make sure that you enter the corrections and additions to your return before the due date.
If all the information is correct, you do not need to do anything.
Due dates will vary: 1 April, 14 April, 21 April or 28 April. Please check yours on the Pre-completed tax return’s first page – or log in to MyTax to check it.
These instructions follow the order of the tax return’s sections in MyTax. It is not entirely the same order as on the paper version. However, the text below covers all the sub-headings and sections of the paper form.
Please note that the MyTax view does not contain numbered forms (such as Form 7H Rental income – Apartments in a housing company, or other numbered forms). Instead of having to fill in many numbered forms for different kinds of income, you simply enter the amounts under the appropriate sections in MyTax. There is a specific section for rental income, for example.
First, go to the Individual income tax section and select Pre-completed tax return 2025, then click the link Check your pre-completed tax return.
Click Make corrections to the pre-completed tax return.
Here you can also find the link Open details on securities trading as a CSV file. If you have sold stocks or other securities during the tax year, you can view the trading in table format. Please note that you cannot edit or send data via the table. Make changes in the Profit from selling securities section on the tax return.
The tax return has 5 stages. If you make changes to your tax return, you can send it at Preview and send, which is the last stage of the tax return. Scroll down the page and click Submit.
When you make additions and corrections to your pre-completed tax return in MyTax, the service will ask you for the required information in different sections of the tax return. You do not need to attach any receipts or other documentation to the tax return. However, keep them in a safe place for possible future use.
Further, the MyTax view of your tax return does not contain fields for free-form text. We will contact you either by letter or by telephone to ask you to provide additional information, if necessary. The Tax Administration’s phone numbers begin with 0295.
Read more about documentation and receipts: what you need to keep and for how long
This section contains the following personal information as applicable to you:
The Tax Administration receives most of the above information (name, municipality of domicile, etc.) from the Population Information System. If it is necessary to make corrections to the above information, you can contact the DVV to request that any errors are put right.
In the Basic details section, you can inform the Tax Administration if you separated from your spouse during the tax year.
In addition, the Basic details section will also show the number of underage children whose parent or guardian you are. Underage child refers to a child who was under the age of 18 during the entire 2025 tax year.
You can add information on an underage child – who has no Finnish personal identity code and whose parent or guardian you are – into this section, if needed. However, you can only do so if you have a certificate issued by the authorities of the child’s country of residence proving that you are the child’s parent or guardian. For each child in your custody you are entitled to an increased maximum amount of the credit for work income. Read more about the credit for work income.
To inform the Tax Administration that you have separated from your spouse, and to provide information on children in your custody who do not have a Finnish personal identity code, you can submit Form 50A (Earned income and deductions)
If your bank account number is wrong or missing, submit the correct account number. MyTax shows the bank account number in the international IBAN format.
MyTax also allows you to submit the bank account number of your underage child. Children under 18 can also submit their own bank account numbers in MyTax if they have personal online banking codes or a mobile certificate.
This section contains the following details on assets:
Do not report other assets, such as cars, boats or household effects.
To check the full details on the real estate units you own, see the real estate tax return. If you have bought, acquired, sold or otherwise transferred a real estate unit, or if repairs or changes have been made to a real estate unit you own, report the details on your real estate tax return.
The tax return shows the assets that were in the Tax Administration records on 31 December 2025. If the details on assets contain errors or if an item of property is not shown, please make corrections as appropriate. Also report the changes to your assets that have taken place during the tax year.
The assets on record are listed in the first part of the tax return, i.e. in the Background information stage.
Select a correct form:
The information appearing under Contact details of person giving further information is the information, which the Tax Administration has on record.
If someone else provides further information about the tax return, please add the contact details of that person.
This section contains the following details:
The employer or other payor submits reports to the Incomes Register on all the wages it pays out. The Tax Administration receives the payroll information from the Incomes Register and transfers it to your pre-completed tax return.
If there are errors in the amounts or if something is missing, make the necessary corrections and inform your employer/payor of the errors so that they can submit the corrections to the Incomes Register.
If you worked outside of Finland, indicate the amount of your pay in the Foreign income section.
If you received money or other compensation for your activities in social media (e.g. you provided a streaming service and you were paid, or you were given some products or goods), visit the vero.fi page Income from social media – individual taxpayers.
If you have a company car and you demand a reduced tax value for it, see instructions: Reduction in the value of a company car benefit.
If you need to declare a higher tax value of your company car, see instructions: Increase in value of car benefit.
A) Select the link with the payor's name.
If the payor’s name is not on the list, see instructions under section B.
Click OK to finish.
B) Click the Add new payor button.
Click OK to finish.
If you have received income from different payors, add the income items from every payor separately. To do this, click Add new payor as many times as necessary.
If you file or correct your wage details on a paper form, submit Form 50A – Earned income and deductions.
The payor-reported social benefits in this section include:
Kela and other payors of benefits report the data to the Incomes Register. The Tax Administration receives the information from the Incomes Register and transfers it to your pre-completed tax return. Check the details and make corrections if needed. If you notice any errors, you should also inform the payor of the errors, so they can submit corrections to the Incomes Register.
This section is not for reporting any benefits that you may have received from payors outside of Finland. Enter benefits from abroad separately in the Foreign income section.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your receipts of various benefits.
If corrections are necessary or if you need to add a new benefit from the same payor, do as follows:
If you need to add a new benefit from a new payor, click the Add a payor button.
If no benefits income is pre-completed, please move on to the Other income stage. Select Yes for “Benefits and pensions treated as earned income, reported to the Incomes Register by the payor”. Then click Add a payor.
First select the payor (Kela, Keva or Other Finnish payor).
If you selected Other Finnish payor and you cannot find the name of the payor on the list, please scroll to the Other Finnish payor section, select it and then enter the name of the payor in the field that appears.
Click Add a benefit, fill in the benefit’s type/amount, and click OK.
If you need to give details on still other social benefits, click Add a benefit again.
Then scroll down to Withholdings from the income received from the payor to fill in the total amount that your payor(s) withheld when paying you these benefits.
If you report or correct benefit information on paper, submit Form 50A – Earned income and deductions.
This section contains your pension income from Finnish sources:
The payor of the pensions reports the data to the Incomes Register. The Tax Administration receives the information from the Incomes Register and transfers it to your pre-completed tax return. Check the details and make corrections if needed. If you notice any errors, you should also inform the payor, so they can submit corrections to the Incomes Register.
If you have received pension from abroad, check or fill in the details under Foreign income.
If you were paid a lump sum of a statutory pension in a retroactive way, you can demand tax treatment based on periodisation of the pension income, i.e. that the income be allocated for a previous year. You can do so if you received retroactive pension, for at least 3 months connected to a previous year, and if the amount was at least €500.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your receipts of pensions.
If corrections are necessary or if you need to add a new pension from the same payor, do as follows:
If you need to add a new pension from a new payor, click Add a payor and enter the required details.
If none of the above pensions are pre-completed, please move on to the Other income stage.
If you live in a foreign country and you are a non-resident taxpayer, you can see your pensions under Non-resident’s pensions.
According to certain tax treaties, double taxation is eliminated exceptionally in the country from which the income is received. Tax paid on Finnish pension to a foreign country of residence can be credited if
If you live in one of these countries and have paid taxes to your country of residence from income you received from Finland, you can claim credit for taxes paid abroad. In this case, select Yes in the section Taxes paid abroad and enter the amount of tax.
If you file or correct your pension details on paper, submit Form 50A – Earned income and deductions.
This section contains the following:
The Tax Administration receives information on paid-out pensions and the taxes withheld on the amounts directly from the payors. Accordingly, the pre-completed tax return often contains details on the pensions.
Enter pensions you have received from abroad separately in the section Foreign income.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your receipts of pensions.
If you wish to make corrections, click Edit and enter the amount of pension and the amount withheld.
If a pension or a payment you have received based on a long-term savings contract is missing, click Add new pension and fill in the missing details.
If no income in the form of pensions is pre-completed, please move on to the Other income stage. First click Yes in Received pension based on a long-term savings contract, and then click the Add new pension button.
If you file or correct pension information on paper, submit Form 50A – Earned income and deductions.
This section contains the following:
The Tax Administration receives information on paid-out strike pay and repayments of pension insurance premiums as well as on the taxes withheld on the amounts. These details are usually available on the pre-completed tax return.
The Pre-completed income and deductions stage contains the information on strike pay and repayments of pension insurance premiums that has been available to the Tax Administration. If you wish to make corrections, click Edit and enter the benefit amount and the amount withheld.
If some of the payments you have received are missing, click Add new benefit and enter the required details.
If no income in the form of benefits is pre-completed, please move on to the Other income stage. First click Yes in Other benefits, and then click the Add new benefit button.
If you file or correct benefits information on paper, submit Form 50A – Earned income and deductions. Report this information in section 5 Benefits.
This section contains the following:
The payor of the pensions reports the data to the Incomes Register. The Tax Administration receives the information from the Incomes Register and transfers it to your pre-completed tax return. Check the details and make corrections if needed. If you notice any errors, you should also inform the payor, so they can submit corrections to the Incomes Register.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your receipts of pensions that are treated as capital income.
If corrections are necessary or if you need to add a new pension from the same payor, do as follows:
If you need to add a new pension from a new payor, click Add a payor and enter the required details.
If no pension income as described above is pre-completed, go to the Other income stage. Select Yes in the section “Pensions treated as capital income, reported to the Incomes Register by the payor” and then click Add a payor.
If you live in a foreign country and you are a non-resident taxpayer, you can see your pensions under Non-resident’s pensions. If corrections are necessary or if you need to add a new pension from the same payor, do as follows:
If pensions paid by the same payor are missing, click the Add a pension button.
If you need to add a new pension from a new payor, click Add a payor and enter the required details.
If no pension income is pre-completed, go to the Other income stage. Select Yes in the section Pensions treated as capital income, reported to the Incomes Register by the payor and then click Add a payor.
If you file or correct the above details on paper, submit Form 50B – Capital income and deductions. Report pensions treated as capital income in section 3 of the form.
This section contains the following amounts of income:
Any information on other kinds of compensation for use must be reported under Compensation for use and compensation for employee invention.
Payors of copyright royalties and the employers that have paid capital income to a worker must submit reports on these amounts to the Incomes Register. The Tax Administration receives the information from the Incomes Register and transfers it to your pre-completed tax return. Check the details and make corrections if needed. If you notice any errors, you should also inform the payor, so they can submit corrections to the Incomes Register.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your receipts of compensation for use and capital income paid by your employer.
If no income as described above is pre-completed, go to the Other income stage. Select Yes for Compensation for use capital income and capital income paid by employer. Then click Add new payor.
If you file or correct the above income information on paper, submit Form 50B – Capital income and deductions. Report this type of income as other capital income under the paper form’s section 3.
This section is for the rental income you have received for offering e.g. the following types of assets for rent:
It is necessary to report the details on your rental operations although it might be that your rental income has been low, and after the related deductible expenses, you have little or no income subject to tax. The related expenses can also be claimed here.
See a list of expenses that can be deducted from rental income.
If you own only a certain part of the rental property, you should report income reflecting the size of the part that you own. Fill in your part of the rental income, and only your share of the deductible expenses related to the rental operation.
If you have previously informed the Tax Administration of your rental income when requesting a tax card or when completing another tax return or if you have paid rental-related prepayments, there may be a pre-filled amount on your tax return. Likewise, there may be a pre-filled amount shown if you have contract with a rental platform/rental management company. The company can send information to the Tax Administration concerning the rent you received during the tax year. Check all the entries, and if anything is missing, make corrections as appropriate.
Note: Any rental income you had from a source outside of Finland must be reported under the Foreign income section.
Did you use a platform, an app, a website to rent out property to guests and tenants? The Tax Administration receives information concerning the income paid to you through digital platforms both in Finland and abroad. The Tax Administration requires that you report all this income, and we monitor data streams to check for discrepancies. Remember to fill in the tax return giving details on your income and related expenses, because these may be missing from the pre-completed tax return.
Read more: Selling goods and services on a digital platform – instructions for sellers
The Pre-completed income and deductions stage contains the information made available to the Tax Administration on your rental income. If you make corrections, select the link for the rented-out property. Edit the necessary details.
If only some of the rental income is shown, add the missing income by clicking the Add new rental income button.
If no rental income is pre-completed, got to the Other income stage. Select Yes in the Rental income section and click the Add new rental income link.
If you claim depreciation on the acquisition costs of buildings, furniture, household appliances and other movable property, use the Calculation of depreciation section to provide detailed information. The Calculation of depreciation section will appear in MyTax only if your rented-out property has been real estate, agricultural land, forest land or other property. Read more about depreciation.
For Property rented out, you should select Agricultural land only if you received rental income for a field or other agricultural area, including a garden, fallow land or pasture. Please include all your rental income from all kinds of agricultural land in one itemisation.
For Property rented out, you should select Woodland for the following categories:
Please include all your rental income, and compensation as above, from all kinds of forest in one itemisation.
If you rented out agricultural fields, you are entitled to claim deductions for your costs of setting up or improving the field’s pipe drainage system. These costs must be deducted in the form of depreciation expenses, in a straight line, during the years of the drainpipes’ useful life. Straight-line depreciation means that you claim the same amount against the undepreciated acquisition cost every year. Read more about the depreciation rules in “Income and expenses relating to agriculture” — Maatalouden tulot ja menot.
Rent received by an owner of forest (in Finnish and Swedish)
Rent received by an operator of agriculture (in Finnish and Swedish)
Select the correct form:
rental income for apartments: Form 7H
rental income from renting out real estate: Form 7K
agricultural lands, woodlands, other property rented out: Form 7L
This section contains information on the sales and other transfers of property, including:
Note: Your capital gains and capital losses from trading with securities are shown in their own section. Go to the Foreign income section to report details on any selling and transfer of property located in foreign countries.
The capital gains and losses that have resulted from your selling of real estate, housing-company shares and other property are pre-filled on your pre-completed tax return. These gains and losses have been calculated by the Tax Administration and they are based on the information that has been available. Check all the entries, and if anything is missing, make corrections as appropriate.
Report all transfers of property even if the gains were not taxable income or if the losses were not deductible. For example, selling your home is exempted from tax, and in the same way, if property has changed hands under the tax rules on passing a farm or business on to certain close relatives, the transfer is exempted. Although the transactions described above were tax-exempt when they were made, you are still expected to report them.
The following circumstances relieve you from the duty to report a transfer of property:
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your transfers of property. If you make corrections, select the link for the rented-out property/asset. Edit the necessary details. If only some of the transfers are showing, click the Add a new transfer button to fill in the details that are missing.
If no details on transfers are pre-completed, go to the Other income stage. Select Yes in the Capital gains and losses section, and then click Add new transfer.
First select the type of property you have transferred:
Then fill in the required details. Scroll down the bar on the right to see all the sections.
In the case of crypto assets, see the instructions: How to report income from crypto assets and virtual currencies in MyTax.
If you had co-owned the sold property together with someone else,
If the sales transaction is tax-exempt because it consisted of selling your home,
Read more about selling residential property.
Read more about the taxation of crypto assets
Use the Calculator to arrive at the gains or losses related to crypto assets (available in Finnish and Swedish, link to Finnish)
Tax assessment related to the bankrupt Mt. Gox’s crypto assets
Use Form 9 Capital gain or capital loss to report your gains and losses from sources in Finland.
Use Form 16B Statement on foreign income (capital income) to report your gains and losses related to selling, transfers etc. of property located in a foreign country.
This section is for the capital gains and losses related to the following categories of assets and property:
In addition, sales or redemption transactions relating to bonds or debentures can result in taxable capital gains or tax-deductible capital losses.
The Tax Administration usually receives the information on sales of securities and fund shares from banks, other intermediaries and investment fund companies in Finland and other countries. Check the information and make additions as necessary.
The pre-completed tax return may be missing the acquisition date and the acquisition price of a security, for example. In this case, to calculate the taxable capital gain, we apply a deemed acquisition cost, which is either 20% or 40% of the selling price of the shares.
The capital gain is calculated with this method in the preliminary tax calculation. Check all the entries, and if anything is missing, make corrections as appropriate.
If acquisition details are missing, you should look up the information on the documentation you received from the bank, for example. If you cannot find the details, you can, as a minimum, fill in the year when you bought the securities. The year has an impact on the size of the deemed acquisition cost. To fill in the year, enter it in the Acquisition date field as 1 January. For example, you can simply enter 1 January 1998 and leave the other fields blank.
You can also view your securities trading in a table-format CSV file. You can access the file from the start page of the pre-completed tax return:
Please note that you cannot edit or send data via the table. You can correct details only in the Profit from selling securities section on the tax return. The corrected data will be updated to the table.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your transfers of property. If additions and corrections are necessary, click the Open specification button. This will open a specification on your securities trading. Click the name of the security that contains incomplete information in order to add the missing details.
Alternatively, you can enclose the bank’s specification on your securities trading as an attachment file. If you provide such an attachment, add up the selling prices for all securities you have sold during the tax year and report the gains and losses separately.
A) I will give the details on the security in the specification
B) I am submitting details on the securities as an attachment
If you owned bankrupt-company shares, you need to write off the loss caused by the bankruptcy. To receive the tax deduction, do this:
Read more about taxes on investments
If you report profits or losses incurred from the sales of securities in Finland and other countries on a paper form, use Form 9A. Also use Form 9A to report any sales carried out through a remote intermediary in a foreign country.
However, Form 16B must be used when reporting other capital income resulting from transactions carried out through a remote intermediary.
This section contains the following:
The Tax Administration usually receives the information on receipts of dividends from banks and other intermediaries in Finland and other countries. In the same way, the annual information returns that the Tax Administration has received from unlisted companies and cooperatives have provided the pre-completed dividend and surplus information. Check all the entries, and if anything is missing, make corrections as appropriate. Read more about the taxation of dividends.
Go to the Foreign income section to give details on any receipts of dividend income from sources in foreign countries.
If you are a shareholder-entrepreneur and you have borrowed money from your company, report the amount of shareholder loan in the company’s balance sheet at the end of the accounting period that ended during the year before the year that dividend payment commenced.
Example: You have taken out €10,000 in shareholder loans from the company during the tax year 2024. The company’s accounting period ended on 31 December 2024, and the loan in full was not repaid. The company will distribute dividends in 2025. Indicate the amount of the remaining loan at 31 December 2024, i.e. €10,000.
If you are a majority shareholder and you have used a residential property belonging to the dividend paying company, report the residential property’s value in accordance with the previous year’s calculation of company net worth (the property’s book value in accounting or the taxable value, which is higher).
Enter the value of the residential property only if you own more than 30% of company shares or votes. You are treated as being a majority shareholder also if the ownership interest or holding of votes exceeds 50% when your personally owned shares are added to your family members’ shares.
If you are a shareholder-entrepreneur and you are paid dividends from a company, which is not stock-exchange listed, the mathematical tax value of one share in this company will determine the division between taxable capital income and taxable earnings. If the company was established recently i.e. its shares are new, the mathematical value can be replaced by the subscription price of one share. If you prefer that your taxes on the dividends are assessed based on the subscription price instead of the mathematical value, write up a free-text document to indicate this preference and send the document to the local tax office by post.
For more information, see the Tax Administration’s detailed guide ”Calculating comparison values for one share of a non-listed company” — Julkisesti noteeraamattoman osakeyhtiön osakkeen matemaattisen arvon ja vertailuarvon laskeminen (available in Finnish and Swedish only) (chapters 5.1 “New company” – Uusi yhtiö and 5.2 “New corporate shares” – Uudet osakkeet).
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration concerning your dividends. To make corrections, select the link with the name of the company that paid you dividends. Edit the necessary details. If only some of the dividends and surplus you received are showing, click Add new dividend income to fill in the missing details.
If no details of dividend income or surplus is pre-completed, move on to the Other income stage. Select Yes in the section Dividend income and then click the Add new dividend income button. Select whether you received dividends from listed companies or unlisted companies and report the required details.
If you provide information relating to dividends on a paper form, use the correct form:
In addition, complete and submit Form 13 – Account of shareholder loans and distribution of earned and capital income for dividends, if you are
This section includes:
The Tax Administration usually receives information on capital income from banks, other intermediaries of securities, and from other payors. Check the information and make additions as necessary.
If you received capital income from sources in foreign countries, report that income in the Foreign income section.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your other capital income. If you make corrections, select the link with the name of the capital income payor. Edit the necessary details. If only some of your receipts of capital income are showing, click the Add new capital income button to fill in the missing details.
If no Other capital income section is found pre-completed, go to the Other income stage. Select Yes for Other capital income and then click Add new capital income and fill in the missing details.
Select the correct form:
This section is for the interest income you have received from Finnish payors, including:
However, if you have received interest on an ordinary bank account balance or other interest subject to tax at source, you do not need to report them.
The Tax Administration receives third-party information on almost all interest payments to individual taxpayers and on the taxes withheld on the amounts. Check the information and make additions as necessary.
If you make corrections, report the type and amount of interest income you have received during the entire year and the amounts withheld from it. Do not enter the interest income on which tax at source has already been collected (30%).
If you report interest income that you received from a foreign source, see further guidance for filing in section Foreign income.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your receipts of interest income. If you make corrections, select the link with the name of the interest income payor. Edit the necessary details. If only some of your receipts of interest income are showing, click Add new interest income to fill in the missing details.
If no interest income is pre-completed, go to the Other income stage. Select Yes for Interest income and then click the Add new interest income button.
Select the correct form:
This section is for the profit or loss from your equity savings account if you have withdrawn money from the equity savings account during the tax year. In general, the Tax Administration receives this information from the bank or other service provider. Check the information and make additions as necessary.
The Pre-completed income and deductions stage contains details on your equity savings account, including the profit or loss relating to it. If you make corrections, select the link with the payor’s name. Edit the necessary details.
If no equity savings account profits or losses are found under the pre-completed details, move on to the Other income stage. Select Yes for Profit or loss from an equity savings account, and then click Add new detail.
To give details on your equity savings account’s profits or losses on paper, submit Form 50B – Capital income and deductions.
This section lists your foreign earned income. This income includes:
The Tax Administration receives information on some items of income directly from the source country of the income; this information is pre-completed on the tax return. Typically, the pre-completed details include pensions received from Sweden, for example. Check the information and make additions as necessary.
The Pre-completed income and deductions stage contains the information on your foreign income that has been available to the Tax Administration. If you make corrections, select the link with the payor’s name. Edit the necessary details. If only some of the income you received from abroad, fill in the missing details.
If no income from foreign sources is pre-completed, fill in the details in the Other income stage. Select Yes at Foreign income. After this, click Open specification under “Foreign earned income in 2025” and report the required information. If you paid tax to a foreign country during the year, the only situation where you should report such tax payments is that the country to which you paid them has a tax treaty with Finland, and the treaty has given the foreign country the right to levy tax on your income.
If, relating to your earnings from a foreign source, you paid any travel expenses or expenses for the production of income, enter these tax-deductible costs here.
If you received wages from a foreign employer, but Finland was the country where you did the work, you need to report those wages under “Wages, salaries, fees and compensation” instead.
Read more about how earnings from sources outside Finland are reported on the tax return
Further information concerning different types of pensions as shown on the income tax return
Read about the tax treatment of income from a source outside Finland
Select the correct form:
foreign-sourced earned income: Form 16A
wages paid by a foreign employer for work done in Finland:
Form 50A (Earned income and deductions).
This section lists your foreign capital income. This income includes:
The Tax Administration receives information on some items of income directly from the source country of the income; this information is pre-completed on the tax return. Typically, these pre-completed details include pensions received from Sweden, for example, or income in the form of dividends from foreign payors. Check the information and make additions as necessary.
The Pre-completed income and deductions stage contains the information on your foreign income that has been available to the Tax Administration. If you make corrections, select the link with the payor’s name. Edit the necessary details. If only some of the income you received is showing, click Add new foreign capital income to fill in the missing details.
If no income from foreign sources is pre-completed, fill in the details in the Other income stage. Select Yes at Foreign income. After this, click Open specification under “Foreign capital income in 2025” and report the required information. If you paid tax to a foreign country during the year, the only situation where you should report such tax payments is that the country to which you paid them has a tax treaty with Finland, and the treaty has given the foreign country the right to levy tax on your income.
If, relating to your income from a foreign source, you paid any expenses for the production of income, enter these tax-deductible costs here.
Read more about how income from sources outside Finland should be reported on the tax return
Read about the tax treatment of income from a source outside Finland
Use the form 16B Statement on foreign income (capital income).
Income related to activities for the production of income include
This section is not for reporting
You are required to report the earned income from income-generating activities that is not shown on your pre-completed tax return.
In addition, you should report all your expenses related to the income-generating activities – this also includes the expenses that are directly related to the income already showing on your pre-completed tax return. Examples of these expenses include:
Report the income from income-generating activities and the expenses relating to those activities in the Production of income section of the Other income stage. Report your earned income in the section Income from income-generating activities in 2025 and the related expenses under Expenses for income-generating activities in 2025.
Also report your travel expenses that are related to the production of income and any increased living expenses due to temporary business trips in their own sections. If you make depreciations on work tools/equipment you have bought, click the Add new depreciation button and fill in the required details.
Read more about activities for the production of income (detailed guidance in Finnish and Swedish, link to Finnish)
Read more about expenses related to the production of income
If you submit the information on your income and expenses on paper, complete Form 11 – Activities for the production of income.
This section contains the following details:
Grants, scholarships and awards for merit – including taxable and tax-exempt amounts.
The expenses that have arisen from your research or artistic activities for which you have received income in the form of a grant. Deductible expenses include workspace expenses, equipment costs and travel expenses relating to the grant. However, normal living expenses relating to studies, accommodation or meals are not deductible. Itemise the expenses based on whether they relate to taxable or tax-exempt grants.
If during the tax year, you paid contributions to a MYEL insurance policy relating to a pension, claim this deductible cost under “Other deductions” – YEL or MYEL contributions or other mandatory pension insurance contributions. For more information on pension insurance under the MYEL legislation, see below.
Your grants are pre-completed on your tax return as reported by the payor. Both the tax-exempt and taxable grants are pre-completed on the tax return. Check the information and make any necessary corrections.
If the grant was awarded to a group of people, it is usually only shown on the pre-completed tax return of the person who applied for the grant. In these circumstances, you should only report your own share of the grant in MyTax or on the paper form. In the same way, only report the expenses that relate to your share of the grant. The other members of the group will submit their respective tax returns to inform the Tax Administration of their income and expenses.
If given to you in recognition of academic, artistic or non-profit activities, an award you receive is exempted from tax fully, on the condition that the party giving it to you is an “independent grantor”. This means that your employer, etc. cannot be seen as a grantor of tax-free awards for merit. In comparison with other grants, an award for merit is different because it is given afterwards, whereas scholarships and other grants are normally given beforehand.
Receiving a tax-exempt award for merit is no longer included in the count of grant income and received scholarships, so it no longer has an impact on the threshold of taxes.
If you bought tools or equipment and the price was below €1,200 you can claim the purchase price in full during the tax year when you bought it. Enter it under deductible expenses, line Tools.
If you paid more than €1,200 for tools and equipment and their useful life is longer than three years, your deductions need to be based on annual depreciation expenses. Allowable depreciation for year 1 is max. 25% of purchase price, for year 2, year 3, etc. it will be max. 25% of the remaining purchase price at the end of the previous year.
Read more about depreciation expenses.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your receipts of grants. If you make corrections, select the link with the payor’s name. Edit the necessary details. Go to the line Other details concerning the grant to specify the research group that the grant was given to, the grant’s exemption from taxes, the grant’s award-for-merit designation.
If only some of the grant income you have received is showing, click the Add new grant button to fill in the missing details.
In the same way, fill in the expenses related to the grants. Deductible expenses include:
Workspace deduction
Tools/equipment
Travel expenses relating to grants
Increase in your living expenses due to work trips
Depreciation expenses of the tools or equipment
Itemise the expenses based on whether they relate to taxable or tax-exempt grants. Click Open specification to report your expenses.
If no income in the form of grants is pre-completed, fill in the details in the Other income stage. Select Yes in the section Grants and then click Add new grant. Enter the amount of grants you have received from the same payor during the entire year, as well as other required details. Also remember to report the expenses related to the grants.
If you have received grants from multiple parties, first enter the details on one of the payors and click OK. Then click Add new grant.
If you submit the information on paper, fill out Form 10 Grants.
This section shows how much you have borrowed between 1 January and 31 December from a company where you are a shareholder. Only the amount that you have not repaid by 31 December is subject to taxation as a shareholder loan.
A shareholder loan is part of your taxable capital income if you, alone or with a family member, own at least 10% of the company’s shares, or have a corresponding voting interest in the company.
The annual information return that limited liability companies are required to send to the Tax Administration has been the source of the pre-filled amount on your tax return. It is required of all limited liability companies to send information on the amounts borrowed and the amounts repaid by company shareholders. This rule concerns the shareholders who are natural persons. These loans are taxed as capital income. Check the information and make additions as necessary. If you hold shares in a foreign limited liability company and you have borrowed money from it or paid a loan back to it, please fill in the information for this section yourself.
The Pre-completed income and deductions stage contains the information made available to the Tax Administration on your shareholder loans. To make corrections, select a loan and edit the details.
If no shareholder loans are found under the pre-completed details, fill in the details in the Other income stage.
If you report details on shareholder loans on a paper form, use Form 13 – Account of shareholder loans and distribution of earned and capital income for dividends.
This section is for any occasionally earned income, which is not based on an employment contract and not classified as trade income. Examples of other earned income are:
Report every item of income separately. Write a brief description of the income items. Also indicate the sum total of income received for the entire year (1 January to 31 December). Enter the total gross amount of income, i.e. do not subtract any taxes or charges that have been collected.
If you have received money for an activity that you have repeated many times during the year, give details on the income and deductible expenses in the Production of income section instead.
Did you use a platform, app or website to offer services to customers? The Tax Administration receives information concerning the income paid to you through digital platforms both in Finland and abroad. The Tax Administration requires that you report all this income and will oversee the reporting through cross-checks. If you sold personal services during the tax year (such as beautician’s services, house cleaning work, other personal service) and you connected with your customers over a digital platform, fill in the tax return giving details on your income and related expenses.
Read more: Selling goods and services on a digital platform – instructions for sellers (DAC7)
To give details on your other earned income, go to the section Other earned income in the Other income stage.
To report any related expenses for the production of income, go to Other deductions. Select Yes for Expenses for the production of income, and then enter the details in the section Expenses for the production of other income than wage income.
Read more about the taxation of crypto assets
Bottle return, natural berries and handicrafts – should I report the income?
To report your other earned income on paper, submit Form 50A – Earned income and deductions.
This section contains the amounts of profit-surplus distributions you have received from a cooperative, including interest on cooperative capital.
In general, the Tax Administration receives information on paid-out profit surplus directly from cooperatives on the annual information returns they submit. Check the details, and if anything is missing, make corrections as appropriate.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your receipts of surplus from cooperatives. If you make corrections, select the link with the payor’s name. Edit the necessary details. If only some of the surplus you have received is showing, select the Add new surplus button to fill in the missing details.
If no surplus income is pre-completed, move on the Other income stage. Select Yes for Surplus from cooperatives and then click the Add new surplus button.
To report your receipts of surplus from Finnish cooperatives on paper, submit Form 50B – Capital income and deductions.
You can claim the expenses of your daily commute and other travel expenses related to your work.
Deductible expenses include:
If you have informed the Tax Administration of your work-related travel expenses during the year, when you requested a tax card or prepayment, etc., there will be a pre-filled deduction on your tax return accordingly. After you check the pre-filled amounts, make any necessary corrections and additions. Add any deductible commuting/travel that you have not yet claimed.
The Pre-completed income and deductions stage contains the information on your travel expenses that has been available to the Tax Administration on your expenses. If any corrections and additions must be made, choose the means of transportation first (public transport, other than public transport, or a combination of both), then make the required changes to your tax return. Make the necessary changes. If just a part of the year’s expense is showing, click the Add new travel expense button to fill in the amounts that are missing.
If no commuting/travel expenses appear as your pre-filled deductible expenses, enter data in the Other deductions stage as appropriate. Select Travel expenses first, then click the Add new travel expense button.
Please note that you have to itemise by category of travel; for example, a specific line is reserved for the daily commute between home and work.
Filing commuting expenses in MyTax
Read about how the cost of your commute is deducted when taxes are assessed
Use the right form:
the commute from home to work and back: Form 1A
expenses for going home for the weekend if you work far away from where you live: Form 1B
expenses for temporary commuting to a special place where work is done: Form 1D
To get the tax credit, you must indicate the expenses paid during the tax year for relevant work assignments in the household. Possible expenses include:
Cleaning and other household work
Nursing and caregiving, also including physical and occupational therapy given at home
Renovations i.e. home improvement
Work connected to replacement of oil heating
You can receive the credit if you have bought the work as a service provided by a prepayment-registered company, or if you have hired someone as your employee to do the work.
If you informed the Tax Administration of your claim during the tax year (when you requested a tax card or prepayment), your pre-completed tax return may already refer to a credit for household expenses. The credit’s details are also pre-completed if you have agreed with the company that performed the work that it send the details and amounts to the Tax Administration on your behalf. Please check the pre-completed information carefully, and make any necessary corrections and additions as needed.
If you employed someone and you are a user of the Palkka.fi website that handles payroll accounting, the household expense information is automatically transferred to the pre-completed tax return.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your credit for household expenses. If it is necessary to make corrections or to claim less credit for household expenses, select the company’s name or your employee’s name first. You can edit the entries now. If just a part of your household expenses and related information for the tax credit is showing, click the Add a new expense button to add the amounts that are missing.
If no information about the credit appears among your pre-filled deductions, enter data in the Other deductions stage as appropriate. Select Yes for Credit for household expenses first, then click the Add a new expense button.
How to file the tax credit for household expenses in MyTax
Read more about the tax credit for household expences
Use the right form:
If you are a member of a trade union or an unemployment fund, you can receive a deduction for the 2025 tax year for:
In most cases, the Tax Administration receives information directly from trade unions and unemployment funds, including lists of fees paid to them. After you check the pre-filled amounts, make any necessary corrections and additions.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on membership fees. To make any corrections, first select the name of the trade union or unemployment fund. Now, you can edit the entries if necessary. If just a part of the fees you paid is showing, click the Add new membership fee button to make corrections.
If no paid fees appear among your pre-filled deductions, enter data in the Other deductions stage as appropriate. Select Yes for Membership fees for labour market organisations first, then click the Add new membership fee button.
You need to fill in the name of the trade union/organisation or unemployment fund and its Business ID. If you do not know the Business ID, contact the union/organisation/fund that you pay the fees to. Enter the amount you paid during the year, or correct the pre-filled amount if needed.
To claim the deduction on paper, submit Form 50A – Earned income and deductions.
You can claim deductions for some of the expenses related to your income from employment. The expenses in this category include:
In addition, you can claim deductions for expenses that are related to other income than your wage income i.e. other activities than your employment, including:
If you receive income from an activity that is recreational or a hobby, you cannot claim deductions higher than up to the amount of received income only.
This section is only for employment-related expenses – do not enter your expenses relating to academic grants, to other grant income, your deductions for a second home for work, expenses related to your capital income. Claim the above deductions under the tax return’s sections that are intended for them.
Report any expenses for the production of income, which relate to your earnings received from sources in a foreign country, filling in “Foreign income – Foreign earned income in 2025” or by submitting Form 16A.
Note: there is a 750-euro threshold of deductibility
If you do not reach the threshold of €750 in expenses for the production of income, there is no need to submit the information. You get the standard deduction, €750, for the production of income automatically.
If you spent more than €750 on the production of your income, on acquiring income, on maintaining income, etc., you exceed the threshold. In that case, you should indicate the entire amount of your expenses. Do not subtract the 750-euro threshold from the total expenses.
If you have given the Tax Administration the amounts of your expenses during the year, when you requested a tax card or prepayment, etc., your pre-completed tax return shows your deduction. After you check the pre-filled amounts, make any necessary corrections and additions.
You should add the expenses for production of income that you have not yet informed the Tax Administration of.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your expenses for the production of income. If it is necessary to make corrections or to claim less expenses for the production of income, select Open specification to make an itemisation appear. Now you can edit the entries. If just a part of your expenses is showing, fill in the amounts that are missing.
If no expenses for the production of income appear among your pre-filled deductible expenses, enter data in the Other deductions stage as appropriate. Select Yes for Expenses for the production of income. Then click Open specification. Please note that you have to keep the expenses relating to your wage income separate from the expenses that are relevant to your other types of income that are not wages from employment.
Expenses for the production of wage income
Expenses for the production of income other than wages
How to file expenses for the production of income in MyTax
Read about the types of expenses that may qualify for the deduction for the production of income
Read more: working from home — tax-deductible expenses
Travel expenses and other deductions — “light” entrepreneurship
Travelling within the special sectors of work
Travel expenses of those who work at varying locations
To claim the deduction on paper, submit Form 50A – Earned income and deductions.
The following interest payments are tax-deductible:
No home-loan interest payments, including first-time homebuyer’s home loans, are tax-deductible. In the same way, no interest expenses on other debt such as consumer credit can be deducted.
In most cases, the Tax Administration receives information from banks and other credit institutions directly relating to individuals’ home loans and loans for the production of income. Paid amounts of home-loan interest continue to be pre-filled, but taxpayers can no longer claim deductions for it. The pre-filled amounts also include interest paid relating to first-time homebuyers’ home loans.
Check that the intended purpose of the loan is entered correctly on your pre-completed tax return. The purpose has an impact on your deduction rights. Check the amounts and the related information; make corrections if needed.
If you are a shareholder in a partnership that conducts business: If you borrowed money to buy the partnership shares, the interest expenses are recorded on your personal pre-completed tax return, not on the partnership’s tax return.
If you are a shareholder in an agricultural or forestry partnership: If you borrowed money to finance any agricultural or forestry activities of the partnership, the interest expenses are recorded on your personal pre-completed tax return, not on the partnership’s tax return.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on your interest expenses on loans. To change or delete interest expenses on a loan, first select the Lender’s name. Now you can make the corrections to the itemised information as necessary. Keep scrolling down to make the itemisation appear in full.
For example, if you had borrowed money to buy the apartment where you have lived, the loan’s purpose has been a home loan. But if you no longer live there and you have rented it out to a tenant instead, the purpose must be changed to “loan relating to production of income”. In this case, you must update the Loan’s purpose of use. It may be that you have a loan that you partially use as a home loan, and partially as a loan relating to production of income. In this case, you must indicate the percentages that reflect this division.
It may be that you pursue an income-producing activity but the income you receive comes from a source outside of Finland – you receive “foreign income”. In this case, if you have taken a loan for this purpose, tick the appropriate box and indicate the loan’s purpose of use.
If you paid interest on a loan to buy a share in a partnership that conducts business, or on a loan to finance the activities of an agricultural/forestry partnership, enter the paid interest into Loan relating to source of income.
If no debts or paid interest appear among your pre-filled information, enter data in the Other deductions stage as appropriate. Select Yes for Interest on loan first, and then select Add new interest or loan.
Read about how interest expenses are deducted when taxes are assessed
To provide information on a new loan or to edit your deductible interest expenses on paper, submit Form 50B – Capital income and deductions.
Individual taxpayers can claim a deduction for reduced capacity to pay taxes due to illness, unemployment or a maintenance obligation, etc. The deduction requires that the authorities have completed an appraisal of the taxpayer’s circumstances. The deduction is always based on a specific claim made by the individual taxpayer. Do not enclose any receipts or other documentation if you claim the deduction. We may ask you to provide them if necessary.
Go to Other deductions. Select Yes for Special tax deduction for a reduced capacity to pay taxes. Fill in the expenses caused by an illness or other reasons.
Read more on the special tax deduction for a reduced capacity to pay taxes
To claim the deduction on paper, submit Form 50A – Earned income and deductions.
This section will appear in your MyTax if you live on Åland.
As an Åland resident, you can claim the following deductions made from taxes paid to the Province of Åland or to its municipalities:
The deduction for medical expenses was removed on 1 January 2025, and Åland taxpayers claimed it for the last time for the 2024 tax year.
Go to Other deductions. Select Yes in the Deductions for the Åland Islands section and report the details on those deductions that concern you.
Note: Report the rental expenses for a second home for work in the Åland Islands when you file travel expenses in MyTax.
Deductions for the residents of Åland
If you submit the information on paper, use Form 17 Ålandsbilaga.
The expenses for a second home are deductible if you pay rent yourself for an accommodation that has been arranged due to the location of your primary place of work. It is required that the distance between your permanent home and that workplace is >100 kilometres. Read more and check the other conditions for tax deduction for the cost of a second home on a work location.
If you have given the Tax Administration the amounts of your expenses during the year, when you requested a tax card or prepayment, etc., your pre-completed tax return shows your deduction. After you check the pre-filled amounts, make any necessary corrections and additions.
If you have worked at home, including work from home over a remote connection, read the instructions for claiming deductions due to workspace costs under Expenses for the production of income.
The Pre-completed income and deductions stage contains the deduction information that has been available to the Tax Administration regarding a second home that you maintain due to work reasons. Check the pre-completed amounts and make corrections if needed. If any amounts or information is missing, you should make the necessary additions.
If you claim the expense due to second home for the first time this year, move on to Other deductions. See the instructions: How to file a deduction for a second home for work in MyTax.
If you submit the information on paper, fill out Form 19 Deduction for second home for work.
This section is for any pension insurance contributions that you have paid relating to non-wage income, which may include:
You have the option to either place the mandatory YEL/MYEL contributions in your personal tax return or your spouse's return. The amounts are equally deductible both ways. However, if you deduct your spouse’s contribution or correspondingly, if he or she deducts the contributions you paid, both of you must make the demand regarding the transfer of deductible contributions between spouses before the Tax Administration has completed the tax-assessment process for the year.
However, please note that you can report no pension contributions under YEL or MYEL laws at the same time on your business tax return and your personal Pre-completed return, and likewise, on your agricultural tax return and your personal Pre-completed return. More information on the deductibility of YEL contributions.
The Pre-completed income and deductions stage — under Pre-completed income and deductions — contains the deduction information that has been available to the Tax Administration, including the amount of “work income” (=työtulo; arbetsinkomst) that has served as the base for the pension contributions, and including the category of your pension insurance contract.
If you are a payer of YEL or MYEL contributions and you claim that the paid contributions be deducted in your personal tax assessment, move on to Other deductions. Select Yes in the YEL or MYEL contributions or other mandatory pension insurance contributions section, and then enter the sum total for the entire year. If you choose to claim deductions on your tax return relating to your spouse’s YEL or MYEL, enter the data the same way as above.
To claim the deductions for pension insurance contributions on paper, submit Form 50A – Earned income and deductions.
You can claim the expenses for management and safekeeping of securities and book-entry shares. They are deductible from your capital income. The Tax Administration receives almost all the information on asset-management expenses from banks, other intermediaries and investment fund companies in Finland and other countries. After you check the pre-filled amounts, make any necessary corrections and additions.
There is an own-liability threshold of €50 for management and safekeeping of securities. When you claim the expenses, indicate the gross expense for the entire year without subtracting the 50-euro threshold from it.
The Pre-completed income and deductions stage — Expenses for management of securities — contains the information that has been available to the Tax Administration on the asset management expenses you have paid. If you make corrections, first select the link with the name of the bank or other organisation that has charged you fees for asset management. Then, you can edit the entries. If any expenses are missing, click the Add new management expense button.
If no management expenses are found under Pre-completed deductions, move on the Other deductions stage. Select Yes for Expenses for management of securities. Click the Add new management expense button to enter the amounts that are missing. Enter the Business ID and name of the company you paid the asset-management fees to. Only a Finnish Business ID is accepted.
If you paid these fees to a foreign company or if you paid other expenses related to securities, claim them under Other deductions from capital income.
To claim the deductions relating to asset-management fees on paper, submit Form 50B – Capital income and deductions. In the same way, if you paid expenses to a foreign intermediary for the management of your holdings, complete and submit Form 50B.
This section contains the following amounts:
Only the insured person, not his or her spouse, can deduct the paid contributions in their personal taxation. The contributions are deductible if the insurance company operates in Finland or elsewhere within the European Economic Area.
In most cases, the Tax Administration receives information from banks, insurance companies and other providers of pension insurance. After you have checked the amounts and information, make any necessary corrections and additions.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on voluntary pension insurance and long-term savings agreements. If you make corrections, first select the link with the name of the bank or other organisation that has collected the relevant contributions of payments from you. Then, you can edit the entries. If just a part of the amounts is showing, click the Add new contribution button.
If no voluntary pension or long-term savings contributions appear among your pre-filled deductions, enter data in the Other deductions stage as appropriate. Select Yes for Voluntary pension insurance or long-term savings contract contributions, and then click the Add new contribution button.
To claim the deductible pension or long-term savings contributions on paper, submit Form 50B – Capital income and deductions.
If you have borrowed money from your company, and the loan has been reported to the Tax Administration and taxed as part of your capital income, you are entitled to deductions during the subsequent years when you repay it.
Because limited-liability companies are under obligation to submit annual information to the Tax Administration, your pre-completed tax return may contain full details on the amounts of your repayments. After you have checked the amounts and information, make any necessary corrections and additions.
If you have repaid a shareholder loan to a foreign company, you must indicate the amounts of your repayments yourself.
The Pre-completed income and deductions stage — under the Repaid shareholder loan section — contains the information that has been available to the Tax Administration on your shareholder borrowing and related repayments. If you make corrections, first select the link with the limited-liability company’s name, and then enter the data as necessary. If not all repayments are included, click the Add new shareholder loan button and then add the relevant amounts and information.
If no repayments appear among your pre-filled deductions, move on the Other deductions stage. Select Yes for Repaid shareholder loan. Click the Add new shareholder loan button. Fill in the relevant facts about the shareholder loan and your repayments during the tax year.
If you prefer to complete a paper form, use Form 13 – Account of shareholder loans and distribution of earned and capital income for dividends.
You can claim deductions in this section for your “other” expenses relating to the production of capital income. Possible other expenses include:
The expenses must be connected with your activities for the production of income. For example, connected with your investments.
If you work from home in order to gain or produce income from investments – capital income – you can also claim a deduction based on workspace expenses. However, to merely have a passive holding of various corporate stocks is not treated as working from home, so no deduction can be claimed. Read more about the home office deduction available against income from investments and capital.
If you have paid interest on various loans you have taken for the production of income, or on other loans that have a tax-deductible purpose of use, you can claim the deductions under Interest on loan.
If you paid expenses for the production of your income from foreign sources, related to investments and capital, claim the tax deductions under “Foreign income – Foreign capital income in 2024” or on Form 16B.
The Pre-completed income and deductions stage contains the deduction information that has been available to the Tax Administration. Check the pre-completed amounts and make corrections if needed. If any amounts or information is missing, you should make the necessary additions.
If no deductions of the above type are found under the Pre-completed income and deductions section, enter data in the Other deductions stage as appropriate. Select Yes for Other deductions from capital income. Then fill in the deductible expense and enter a text explaining the reasons why that expense should be deducted.
To claim the deductions from capital income on paper, submit Form 50B – Capital income and deductions.
This section is for giving details on child-maintenance payments. If you have paid maintenance, you may qualify for the related tax credit.
If you have informed the Tax Administration of your maintenance payments during the year, when you requested a tax card or prepayment, etc., there will be a pre-filled deduction on your tax return accordingly. After you have checked the amounts and information, make any necessary corrections and additions.
The Pre-completed income and deductions stage contains the deduction information that has been available to the Tax Administration. Check the pre-completed amounts and make corrections if needed. If any amounts or information is missing, you should make the necessary additions.
If you are claiming the expense due to maintenance obligations for the first time this year, move on to the Other deductions stage. How to file the tax credit due to a maintenance obligation in MyTax.
Read more about the tax credit for child maintenance
To claim the deductions or tax credits on paper, submit Form 50A – Earned income and deductions.
The credit for a deficit in the capital-income category is given to individuals automatically. The Tax Administration calculates it and subtracts it from the individual taxpayer’s earned-income tax. A deficit is created if deductions from capital income (such as interest expenses on a home loan) are greater than the capital income itself.
To ask for these two procedures to be effected, i.e. to increase your tax credit as you have a child, and to transfer credits to your spouse, you must submit a demand before the date when the Tax Administration has completed the tax assessment for the year.
Move on to the Other deductions stage to demand the increase to the credit or the transfer to your spouse. Select Yes for Child increase to deficit credit and transfer to spouse, and then fill in the required details.
Read more about the deficit credit (available in Finnish and Swedish, link to Finnish)
To claim the increase to the credit or its transfer to your spouse on paper, submit Form 50B – Capital income and deductions.
You can demand spreading of your income across several tax years if you have received a lump-sum payment of at least €2,500 last year, and the lump sum:
If you have informed the Tax Administration of your claim during the tax year, when you requested a tax card or prepayment, etc., your pre-completed tax return may refer to the planned spreading of your income. After you have checked the amounts and information, make any necessary corrections and additions.
If you have not claimed the income spreading treatment previously, you should do so when you submit the tax return. Claim it before the end of your tax assessment for the year in which you received the lump sum.
If the type of income that you need spreading/periodisation for is retirement income i.e. pensions, you should ask for periodisation when you enter data about your pension.
The information that has been available to the Tax Administration on your previously submitted demand of income spreading is under Pre-completed income and deductions.
However, if you have not informed the Tax Administration of it previously, move on to Other deductions. Select Yes for Claim for income spreading. Then add an enclosure that contains the required information. Add it as an attachment file.
Check the requirements for the spreading of income across several tax years
To demand income spreading on paper, submit Form 50A – Earned income and deductions.
This section is for the amount that you have paid to the seller when buying a bond or debenture (an aftermarket compensation or bonus).
In most cases, the Tax Administration receives the information directly from the securities brokers. After you have checked the amounts and information, make any necessary corrections and additions.
The Pre-completed income and deductions stage contains the information that has been available to the Tax Administration on a market compensation you have paid. If you make corrections, first select the link with the broker’s name, and then edit the information. If a just a part of the paid amount is appearing, add the part that is missing.
If no paid compensation relating to a secondary-market transaction appears among your pre-filled deductions, enter data in the Other deductions stage as appropriate. Select Yes for Secondary market compensation collected, then click the Add new button.
To claim the deduction on paper, submit Form 50B – Capital income and deductions.
Your employer submits reports to the Incomes Register, including the tax value of the company car that the employer has given you as a fringe benefit. This value is automatically transferred to your pre-completed tax return. It is included in the sum total of the wage income from the employer or payor.
You can demand a tax deduction based on a reduced tax value of your company car in this section. There might be grounds for reducing the value, if
If instead, you need to declare a higher tax value of your company car, see instructions: Increase in value of car benefit.
Click Show more at the bottom of the page to make Reduction in value of car benefit appear.
The fringe benefit consisting of a company car is included in the pre-completed tax return, but you demand that the value should be less
If your employer had sent the tax value to the Incomes Register, you can see your company car benefit under Pay and fringe benefits in the Pre-completed income and deductions section.
This means that Reduction in value of car benefit will appear there as well. Tick the box as appropriate: your demand for reduction is based on low private kilometres, or it is based on another reason. Type in the kilometres driven during the tax year.
The company car is missing from your wage income
If the tax value of your company car benefit is not included at all in the sum of the year’s wages on the pre-completed return, follow the instructions below:
Pre-completed income and deductions contain no information on your wages and salaries
If you have no wage amounts showing under Pre-completed income and deductions, or if there is no information on your company car, follow the instructions below:
Read more about the fringe benefit in the form of a company car
If the company car’s value must be reduced and you make corrections on paper, submit Form 50A – Earned income and deductions.
If you have received forest as gift, you may be entitled to a deduction for donated forest. This deduction can be granted to a gift recipient under certain conditions, including large size of the forest land, a sufficient amount of income received from forestry during the tax year, and tax treatment of that income as capital income.
More information on the requirements and the amount of deduction
The deadline for submitting a claim for the deduction for donated forest is the date when the Tax Administration finishes your assessment for the tax year. You cannot claim this deduction on a retroactive basis, in reference to any earlier tax year.
Go to Other deductions. Click the Show more link at the bottom of the page to make the Deduction for donated forest section to appear. Select Yes for Deduction for donated forest. Proceed to fill in the amounts and information.
When you use MyTax to complete your tax return, the following amounts may be pre-filled on the appropriate lines:
You can use MyTax to make changes to the above. If no base amounts are found, you should fill them in yourself. After you have done so, MyTax will perform the necessary calculations to arrive at the deduction.
If you claim this deduction by filling in a paper form, complete and submit Form 2L – Deduction for donated forest.
You may be entitled to a deduction for reclaim of payments if pensions or benefits (including received study grants) paid to you in 2025 are reclaimed from you after 30 April 2026. The deduction for reclaim of payments is made in the tax assessment of 2026.
The payor that reclaims the pensions, social benefits, etc. will send a report to the Incomes Register to give details on the amounts reclaimed from you. The Tax Administration will receive that information from the Incomes Register. On your forthcoming tax return for the 2026 tax year, the deduction for reclaim of payments will be pre-filled.
If you notice errors or omissions in the pensions or benefits reclaimed from you, report here the reclaimed amount. After this, please inform your payor of the errors or omissions, so they can send their corrections to the Incomes Register.
The Pre-completed income and deductions section contains the information that has been available to the Tax Administration on repayments entitling you to a tax deduction. Make corrections to the amount reclaimed during the year, if needed. If only some of the reclaimed amount of money is showing, add the missing part here.
If no information or amounts relating to repayment deductions are appearing, go to the Other deductions stage. Click Show more at the bottom of the page to make Repayment deduction appear.
To claim the repayment deduction on paper, submit Form 50A – Earned income and deductions.
This section is for informing the Tax Administration of a tax-deductible donation you have made. You can claim a deduction for a donation of €850–€500,000 that you have made to a university or other institution of higher education receiving public funding or to an associated university fund within the EEA for the purpose of promoting science or arts.
Go to Other deductions. Click Show more at the bottom of the page to make the Donation deduction section appear.
Select Yes for Donation deduction first, then click the Add new donation button. Fill in the fields as appropriate.
Read more about tax-deductible donations
To claim the deduction on paper, submit Form 50A – Earned income and deductions.
The deductions listed below are independent of whether you claim them or not. The Tax Administration deducts the amounts in an automated process:
Your tax decision shows the deducted and credited amounts. Read more about the automatically granted deductions
If you have left Finland – or if you have arrived in Finland in order to work here – you are entitled, if necessary, to submit various claims including the following:
If credit for the taxes you have paid to foreign countries (reverse credit) is claimed, see specific instructions under Benefits and pensions treated as earned income, reported to the Incomes Register by the payor.
If you are a nonresident and you work in Finland as a leased employee and your deduction for tax at source is wrong (or is missing) on your pre-completed tax return, you can complete Form 50A – Earned income and deductions to demand the deduction. Please note that you cannot use MyTax to send the demand for this deduction, and it is not possible to make corrections to it in MyTax if the deduction is given to you but the amount is wrong. The information you must fill in on Form 50A is the period(s) when you worked in Finland and for how many days in total. If you have asked for progressive taxation instead of taxation at source, the tax-at-source deduction is not to be reported or claimed.
If you are a nonresident individual taxpayer and you have received dividends on which the payor withheld Finnish tax at source (or other such income on which tax at source was withheld upon payment in Finland), do not include them in your Pre-completed tax return.
If you are a nonresident individual taxpayer and you have received earnings on which the payor withheld tax at source, you can have the option to demand progressive tax treatment. Progressive tax would replace the tax withheld at source.
Read more about progressive income taxes
Move on to Other deductions. The International situations section appears if you go to the bottom of the page and click the Show more link.
Go to International situations to submit the claims you need to make. Select Yes if you want to invoke a tax treaty or if you claim treatment as a nonresident, i.e. a person with limited tax liability. Tick the box as appropriate. Click the Add a file button to attach scanned copies of documentation as necessary.
However, if you received income from a foreign source and you want to report that income – either earned income or capital income – navigate to the Foreign income section to do that.
Read more
about residency as opposed to treatment as non-resident taxpayer
about taxation of foreign students’ earnings
about academic researchers and teachers who arrive in Finland
about health-insurance contribution payments in international situations
about taxation of foreign leased employees’ earnings
Use the right form:
This section contains the following:
In most cases, the Tax Administration receives information on these losses from banks and insurance companies. After you have checked the amounts and information, make any necessary corrections and additions.
The Losses deductible from capital income section under Pre-completed income and deductions stage contains the information that has been available to the Tax Administration. If you make corrections, select the link with the payor’s name. Edit the necessary details.
If no deductible losses appear pre-completed, enter data in the Other deductions stage as appropriate. Click the Show more button at the bottom of the page to make the Loss deductible from capital income section appear. Select Yes for Loss deductible from capital income and click the Add new loss button to enter the data.
To claim the deduction from capital income on paper, submit Form 50B – Capital income and deductions.
If everything is correct and nothing is missing, you do not have to submit the tax return.
You can make changes one or more times.
Go to Preview and send, the last stage of the tax return. The page contains a summary of the tax return details.
Scroll down the page. Click Submit at the bottom of the page. When the Tax Administration has received your tax return, you will receive an acknowledgement of receipt.
If you make your corrections by using paper forms, the required form numbers are stated on your tax return next to each pre-completed entry. Do not attempt to enter the corrections in the A4 printout that you received to your home address.
The forms for corrections must arrive at the Tax Administration by the due date printed on your return. To avoid a penalty payment for late filing, we recommend that you send us the necessary corrections well in advance of the due date.
Read more about declaring with paper forms
You may ask for an extension of time for filing the tax return if you have a valid reason for it. Complete an application form and submit it to the tax administration before the deadline date of the tax return.
Log in to MyTax to complete the extension form, or print it out on paper (Application for extension of time to submit tax return), fill it out, and send it to the tax administration.
If you send your tax return after the date when it is due, you will have to pay a late-filing penalty fee. If you do not submit your return at all or if you submit an incomplete return, you may have to pay a punitive tax increase.
Read more about the basis and amount of the late-filing penalty and punitive tax increase.
You can check the current stage of the processing of your tax return in MyTax. Once you are logged in, you can look up the stage on the front page under Payment status.
Viewing the processing status.
The financial support or subsidies you received in 2025 relating to farming, forestry and business are indicated on your pre-completed return.
However, they are only shown on the paper version of the pre-completed tax return under Other information – Annual information on public subsidies. A pdf file containing the paper version is also available in MyTax (Pre-completed tax return, pdf).
Please note that the amounts and information are not transferred automatically from the pre-completed tax return to the tax-assessment process. This means that you are required to complete and submit the tax return for agriculture, forestry, or business income, in order to report the received public support although your personal pre-completed return shows the amounts.
For the 2025 tax year, any income from sales of timber is shown on your Pre-completed return. The Pre-completed return in your MyTax will show it at the “Pre-completed income and deductions” stage. The paper version will show it under “Other itemisations, Forestry”.
Please note that although they are shown, the amounts and information are not transferred automatically from the pre-completed tax return to the Tax Administration’s assessment process. This means that you need to declare your income from timber sales even if the information is pre-completed under “Forestry”.
