How much transfer tax do you pay on a home in Finland?
The Finnish transfer tax on a flat, a property or shares, at the rates for your contract date.
Your purchase
What you enter stays on your device while you use this tool. Opening a shared link sends the settings in its address to HowToolbox to prepare the page.
When the binding deal was signed; empty means today
Transfer tax
€3,000.00
1.5% of €200,000.00
How the transfer tax is worked out
- Price
- €200,000.00
- Housing-company loan share
- €0.00
- Tax base
- €200,000.00
- Tax rate
- 1.5%
- Contract date
- October 27, 2026
Rules in force since January 1, 2024 (Finland).
Sources: Varainsiirtoverolaki 931/1996 (Finlex, ajantasainen); Verohallinto: Varainsiirtovero; Verohallinto: Ensiasunnon ostaja – tarkista verovapaus.
Checked October 21, 2026
What this means
- The first-home exemption ended: contracts signed from January 1, 2024 pay the full tax.
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The Finnish transfer tax on a flat, a property or shares, at the rates for your contract date.
How to use
- Choose what you buy: a flat as housing-company shares, a property, or other shares.
- Enter the price and, for a flat, your share of the housing company's loan.
- Change the contract date only for an older deal: the rates and the first-home rule follow the day the binding contract was signed.
How it works
In Finland the buyer pays transfer tax (varainsiirtovero) when buying a property or securities, such as the shares of a housing company that give the right to a flat. This tool applies only to purchases taxed in Finland.
The tax is a percentage of the price. For a flat the housing company's loan share is added, because you take that debt over: tax = rate × (price + loan share). From 12 October 2023 the rate is 1.5 % on housing shares and other securities and 3 % on a property; before that it was 2 %, 1.6 % and 4 %. For example, a flat for 60 000 € with a 20 000 € loan share costs 1.5 % × 80 000 € = 1 200 €. No tax is collected when it would be under 10 €.
First-home buyers aged 18–39 used to pay no transfer tax. That exemption ended for contracts signed from 1 January 2024. Sources: the Transfer Tax Act (Varainsiirtoverolaki 931/1996) and the Finnish Tax Administration's transfer-tax pages. Special cases, such as the first sale of a new flat or trades on a stock exchange, are not covered.
Worked example
What is the tax on housing shares priced at 100,000 with a loan share of 50,000?
- For a contract signed on 2 January 2024, the rate is 1.5%.
- Taxable price: 100,000 + 50,000 = 150,000.
Transfer tax: 150,000 × 1.5% = 2,250.
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Frequently asked questions
Does the seller pay transfer tax?
No. In Finland the buyer pays the transfer tax; the seller may owe tax on a capital gain instead.
Two of us are buying together. How is the tax shared?
Each buyer pays the tax on their own share. Enter your share of the price and the loan share to get your part.
Is the first-home exemption still available?
No. It applies only to binding contracts signed before 1 January 2024. Set the contract date to an earlier day to see the old rule.
When must the tax be paid?
For housing shares, within two months of signing. Buying through a real-estate agent, the agent files the notice and you pay the tax with the deal; otherwise you file and pay it yourself.
Should I enter the debt-free price and the loan share?
Do not count the loan share twice. Enter the cash purchase price in the price field and your housing-company loan share separately.
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