Loans & insurance · property tax
Property tax calculator 2026
Property tax (kiinteistövero) is an annual tax that the owner of a property pays to the municipality where it is located. It is calculated as tax = taxable value × tax rate, and the taxable value is set separately for the land (maapohja) and the building (rakennus). The tax on the whole property is their sum. The municipality fixes the rate within the ranges set by law.
This calculator works out the tax from the taxable values and your municipality’s rates. For example, land of 30,000 € (1.30 %) and a home of 120,000 € (0.41 %) give a tax of 882 € per year. The result is indicative — the binding tax is confirmed by the Tax Administration.
Property details
Shown on your real-estate tax decision. The land and building values are stated separately.
The general land rate fixed by the municipality: 1.30–2.00 % in 2026.
The choice sets which rate range applies.
The building's replacement value less age depreciation, from the tax decision.
The rate the municipality has fixed for the chosen building type. (0.41–1 %)
Property tax per year
€882
Land tax and building tax combined.
| Land tax | €390.00 |
| Building tax | €492.00 |
| Property tax total | €882.00 |
| Instalments | 2 instalments |
The calculator is indicative. It computes the tax from the taxable values and rates you enter. The binding taxable values and the tax are confirmed by the Tax Administration in the tax decision, and the rates are set by the municipality where the property is located. This is not a tax decision.
How is property tax calculated?
Property tax is calculated as kiinteistövero = taxable value × tax rate. The taxable value is set separately for the land and the building, and the tax on the whole property is their sum. The municipality fixes the rate within the ranges set by law: the general land rate is 1.30–2.00 %, a permanent home 0.41–1.00 % and other residential buildings (for example a cottage) 0.93–2.00 % in 2026. The land under a permanent home is taxed at the general land rate. The tax is paid in one instalment if it is below 170 euros, otherwise in two. Property tax below 10 euros is not charged.
What is property tax made up of?
Property tax has two parts: the tax on the land and the tax on the building. The Tax Administration sets the taxable value of each part separately — the land from zone prices and area, the building from its replacement value less age depreciation. The values appear on the real-estate tax decision and in MyTax.
The municipality fixes the rate every year. In 2026 the ranges are: the general land rate 1.30–2.00 %, a permanent home 0.41–1.00 %, other residential buildings (for example a cottage) 0.93–2.00 %, the general building rate 0.93–2.00 %, and an unbuilt building site 2.00–6.00 %. After the 2024 reform the land has its own general rate with a floor of 1.30 %.
For a permanent home, the home itself is taxed at the permanent-residence rate, while the plot under it is taxed at the general land rate. A cottage and other leisure homes use the other-residential-buildings rate, which is usually clearly higher. Forest and agricultural land carry no property tax at all.
The tax is charged to whoever owns the property at the start of the calendar year, on 1 January. If the annual tax is 170 euros or more it is paid in two instalments, otherwise in one. Property tax below 10 euros is not charged. Check the taxable values and details on the tax decision — correct any errors within the deadline.
Frequently asked questions
How is property tax calculated?
kiinteistövero = taxable value × tax rate. The value is taxed separately for the land and the building, and the property tax is their sum. For example, land 30,000 € × 1.30 % = 390 € and a home 120,000 € × 0.41 % = 492 €, giving a property tax of 882 € per year.
What are the tax rates in 2026?
The municipality sets the rate within the statutory ranges. In 2026 the general land rate is 1.30–2.00 %, a permanent home 0.41–1.00 %, other residential buildings 0.93–2.00 %, the general building rate 0.93–2.00 % and an unbuilt building site 2.00–6.00 %. Your own municipality's rates are on your tax decision.
Where do I find the taxable values of the land and building?
The taxable values are on the real-estate tax decision that the Tax Administration sends every year, and in MyTax. The land and building values are itemised separately. The Tax Administration sets them: the land from zone prices and area, the building from its replacement value less age depreciation.
Is a summer cottage taxed at a different rate than a permanent home?
Yes. A cottage and other leisure homes use the other-residential-buildings rate (0.93–2.00 % in 2026), which is often higher than the permanent-home rate (0.41–1.00 %). The municipality fixes both rates separately.
Do I pay property tax on forest or farmland?
No. Property tax is not levied on forest or agricultural land. Public areas such as streets, roads and squares are also exempt. Property tax covers buildings and the land under built plots.
Who pays the property tax if the property is sold during the year?
The tax is charged to whoever owns the property at the start of the calendar year, that is on 1 January. If the property is sold during the year, both the seller and the new owner are liable for the tax for the year of sale. It is worth agreeing in the deed of sale on who pays.