Taxation of residential property in Finland

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This page tells about the taxation of owner-occupied homes in Finland.

Taxation of owner-occupied homes

If you own a home in Finland and you get rental income from it, you must submit a tax return in Finland and pay capital tax on the income to Finland. More information on the page Taxes in Finland and the Finnish Tax Administration’s guide Rental income.

Transfer tax must be paid on the purchase of a home in Finland. The tax is generally paid by the purchaser of the home. However, transfer tax does not have to be paid on your first home purchase, if the purchaser is aged between 18-39. More information in the Finnish Tax Administration’s guide Buying residential property.

You do not have to pay tax on profits on the sale of your own home if you have owned the home and you or a member of your family has lived there for at least two years without interruption. Tax must be paid, however, on the sale of a home that is not your own permanent residence. More information in the Finnish Tax Administration’s guide Selling residential property.

If your home is located in another country, you can find guidelines on the taxation of rental income or profits on sale on the Nordisk eTax website.

Taxation of building plots

Transfer tax is paid on the purchase of a building plot, which in land transactions is 4% of the purchase price. At the conclusion of the sale, the purchaser is also given instructions for the transfer of title and forms to apply for a building permit. More information on the Finnish Tax Administration’s website.

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