Small buildings still subject to real estate tax, owners must report them

By admin On Mar 18, 2025

Outdoor kitchen.

Property owners in Finland are receiving their 2025 real estate tax decisions via MyTax, with private individuals required to check their details by 15 April and corporations by 30 April. The Tax Administration is reminding owners that even small buildings under 30 m² remain subject to real estate tax and must be reported.

Jaana Kuisma, Senior Adviser at the Tax Administration, advises owners to review their property details and report any significant improvements made in 2024.

“If the details are correct, no action is needed. However, major upgrades such as installing water pipes, sewers, or mechanical air conditioning must be reported,” she said. Changes in a building’s use, such as converting a summer cottage into a permanent residence, must also be updated.

A new building act that took effect in 2025 removed the permit requirement for buildings under 30 m², but all structures over 5 m² must still be reported for tax purposes. This includes outdoor kitchens, grill cabins, and carports. Since municipalities no longer collect information on these smaller buildings, owners must ensure they are reported to the Tax Administration.

The new regulations apply to buildings completed in or after 2025. Structures started this year must be reported in spring 2026.

E-invoicing recommended as late payments rise

Most real estate tax payments are due in August and October or in September and November. Last year, 374,000 property owners paid late, incurring interest charges. The Tax Administration encourages owners to request e-invoicing through MyTax or their online bank to avoid missed deadlines.

“When owners check their tax decisions, it’s a good time to set up e-invoicing. This ensures the tax bill arrives two months before the due date,” Kuisma said. Owners should request e-invoicing at least three weeks before their tax deadline to ensure timely processing.

Source: www.helsinkitimes.fi