Veroilmoitus ja verotuspäätös
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Tax return and tax decision

In Finland, you will receive a pre-completed tax return from the Tax Administration by post or electronic service. Based on the tax return, you will receive a tax decision in May-October. The tax decision contains information on whether you need to pay a residual tax or whether you will receive a refund if you paid too much tax the previous year.

Tax return

The tax return contains information on the income, taxes and deductions of the previous year. Check the information in the tax return. If all the information is correct and nothing is missing, you do not need to do anything.

If the information is not correct or something is missing, complete and correct the tax return in the MyTax online service. You can use the online service if you have Finnish online banking credentials or the Mobile Certificate. If you do not make corrections in the MyTax online service, get separate correction forms from the Tax Administration website or tax office. Send the completed forms by post.

Remember to check the tax return and make any necessary changes by the last return date. The return date is marked on the front page of the tax return. The information in the tax return determines the final tax decision.

linkkiFinnish Tax Administration:
Tax return and tax decisionFinnish | Swedish | English

Check deductions

In Finland, deductions (vähennys) in your taxation will reduce the amount of tax you must pay. The Tax Administration makes some of the deductions automatically but some of them you must claim yourself.

Deductions may include the following, for example:

  • tax credit for domestic help or household expenses
  • deduction for commuting expenses, i.e. daily travel from home to work
  • interest on a mortgage

You can deduct the interest on your mortgage when you have taken the mortgage for your permanent home. You can also deduct the interest on your mortgage if your permanent home is located abroad. If you have a mortgage from a Finnish bank, the Tax Administration will receive information on the mortgage directly from the bank. If you have a mortgage from a foreign bank, you must report the information on the mortgage to the Tax Administration yourself.

If you receive pay, the Tax Administration automatically deducts EUR 750 as expenses allowance. If your expenses exceed this, you can declare them as allowable expenses in your tax return. For example, if you work remotely, you can deduct expenses on your office, furniture and the Internet. Remote working is an arrangement where you have agreed with your employer that you will work part of your working hours at home or in another location that you have acquired yourself.

You can report any deductions when you order a new tax card. In that case, the deductions will be taken into account in your tax percentage. You can also claim deductions afterwards using a tax return. In that case, you will receive the deductions in arrears as tax refunds.

You can find more detailed information on how to make tax deductions and fill in a tax return on the website.

linkkiFinnish Tax Administration:
Deductions in taxationFinnish | Swedish | English

Tax decision

Tax decision (verotuspäätös) is a calculation of the final amount of taxes. Taxes have been withheld from your salary or other income on the basis of your tax card. This is called withholding tax (ennakonpidätys). The amount of withholding tax is based on your estimate of your income. The amount of tax is checked afterwards on the basis of your actual income and deductions.

You will receive a tax decision together with a pre-completed tax return. If you do not make any changes to the tax return, the tax decision will remain in effect. If you make changes to the tax return, you will receive a new tax decision later. Remember also to check the new tax decision.

Retain the tax decision and the specification section which you will receive in the spring with your tax return. If you order a new specification section, it will be subject to a fee.

Tax refund and back tax

The tax decision indicates whether the correct amount of taxes has been withheld from your salary. If you have paid too much tax, you will receive a tax refund (veronpalautus). If you have paid too little tax, you will have to pay back tax (jäännösvero).

A tax refund will be paid directly to your bank account. Report your bank account number to the Tax Administration either in the online service or using a paper form. You can receive the tax refund to a Finnish or a foreign bank account.

If you have to pay back tax, you will receive a bank transfer form along with the tax decision. The bank transfer form contains the amount of back tax, a bank account number, a due date and a reference number. You also have to pay interest on the back tax after a certain period.

linkkiFinnish Tax Administration:
Tax refundsFinnish | Swedish | English

linkkiFinnish Tax Administration:
Report your account numberFinnish | Swedish | English

linkkiFinnish Tax Administration:
Back taxFinnish | Swedish | English