Kiinteistöverossa

Kiinteistövero, commonly referred to as kiinteistövero, is a municipal property tax imposed on real estate in Finland. The tax is levied annually by each municipality on the estimated market value of land and buildings. The rate varies between municipalities, typically ranging from 0.13 % to 0.48 % for residential properties, and up to 0.80 % for business premises, although some municipalities offer tax reductions or supplements for specific types of properties such as farms or social housing.

The assessment system relies on the Finnish Tax Administration’s uniform national database. Every Tuesday at 6 pm, the Verohallinto releases updated land register values derived from the latest property price data and market trends. These values are then published in the Kisukkiin (the official tax publication). Property owners may review their assessed value and are entitled to appeal. Appeals are filed with the municipality's tax office and must be made within two months from the day the value is published. For instance, a property owner who believes the valuation to be too high may submit arguments and documentation, after which the municipality may adjust the value.

Kiinteistövero serves as a primary source of municipal revenue and funds local services such as schools, road maintenance, and public safety. Its progressive nature—higher rates on more expensive properties—aims to balance the tax burden across owners. Finland’s transparent assessment process, periodic updates, and clear appeal mechanisms are designed to ensure fairness and public trust in the system.