Loans & insurance · buying a home
Transfer tax calculator 2026
Transfer tax (varainsiirtovero) is a tax the buyer pays when buying an apartment, real estate or securities. It is one of the significant extra costs of buying a home on top of the purchase price. This calculator shows the transfer tax by the type and price of the purchase.
For an apartment the tax is 1.5 %, for real estate 3 % and for other securities 1.5 %. For example, on a 200,000 euro apartment the tax is 3,000 euros and on a 300,000 euro house 9,000 euros. The result is indicative.
Purchase details
The tax depends on the type of purchase.
The price paid for the property.
The housing company loan on the shares. Tax is calculated on the debt-free price (price + loan share).
Transfer tax
€3,000
The tax paid by the buyer.
| Tax rate | 1.5 % |
| Tax base (debt-free price) | €200,000 |
| Transfer tax | €3,000 |
The calculator is indicative. It assumes a single property and the purchase of the whole ownership share. If you buy only a part, enter your own share. In special cases such as exchanges, division of property or company reorganisations, the tax base may be determined differently. Check the exact amount in the Tax Administration's MyTax.
How is transfer tax calculated?
Transfer tax is paid when you buy an apartment, real estate or securities for consideration. The rate depends on the type: for housing company shares (an apartment) the tax is 1.5 %, for real estate such as a house or plot 3 %, and for other securities 1.5 %. These rates have been in force since 12 October 2023; earlier they were 2 %, 4 % and 1.6 %. For an apartment the tax is calculated on the debt-free price — the purchase price plus the share of the housing company loan on the shares — even when you pay off the loan share at purchase. For example, on a 200,000 euro debt-free apartment the tax is 3,000 euros, and on a 300,000 euro house 9,000 euros. The first-home buyer exemption ended at the start of 2024, so first-home buyers pay transfer tax too. Gifts and inheritances do not incur transfer tax.
The rates, the debt-free price and the first-home change
Transfer tax is paid on purchases of apartments, real estate and securities for consideration. The rate depends on the type of purchase. For housing company shares — an apartment in a housing or real-estate company — the tax is 1.5 %, for real estate such as a house, plot or summer cottage 3 %, and for other securities such as business shares 1.5 %. These rates came into force on 12 October 2023; before that they were 2 %, 4 % and 1.6 %.
For an apartment the tax is calculated on the debt-free price. The debt-free price is the purchase price plus the share of the housing company loan on the shares. The tax is paid on the debt-free price even when you pay off the loan share right at the purchase. This matters, because a tax calculated on the sale price alone would be too low if the apartment carries a large housing company loan.
The first-home buyer transfer tax exemption ended at the start of 2024. If the deed of sale was signed by 31 December 2023, a first-home purchase was still tax-free, but for purchases after that first-home buyers pay transfer tax like everyone else. In return, the rates were lowered. No transfer tax is paid on an inheritance or a gift, but they may incur inheritance or gift tax.
The buyer pays the transfer tax, and each buyer files their own return and pays their own share. For an apartment the tax is filed and paid within two months of signing the deed, and for real estate within six months. When buying real estate the tax must be paid before applying for registration of title (lainhuuto). When a real estate agent is involved, the tax is usually paid at the sale and the agent files the return. A delay may lead to a late-filing fee or a tax increase.
Frequently asked questions
How much is transfer tax in 2026?
For housing company shares (an apartment) the tax is 1.5 %, for real estate such as a house or plot 3 %, and for other securities 1.5 %. For example, on a 100,000 euro apartment the transfer tax is 1,500 euros. The rates have not changed since 2024.
On which price is the tax calculated?
For an apartment the tax is calculated on the debt-free price, which is the purchase price plus the share of the housing company loan on the shares. The tax is paid on the debt-free price even when you pay off the loan share at purchase. For real estate the tax is calculated on the purchase price and any other consideration.
Is a first home exempt?
Not any more. The first-home buyer transfer tax exemption ended at the start of 2024. If the deed of sale was signed by 31 December 2023, a first-home purchase was still tax-free. For purchases after that, first-home buyers pay transfer tax like everyone else.
Who pays the tax and when?
The buyer pays the tax. For an apartment purchase without an agent, the tax is filed and paid within two months of signing the deed, and for real estate the buyer files within six months. When a real estate agent is involved, the tax is usually paid at the sale and the agent files the return.
Is transfer tax paid on a gift or inheritance?
No. An inheritance or a gift does not create a transfer tax liability, because it is not a purchase for consideration. However, a gift may incur gift tax and an inheritance inheritance tax. Transfer tax applies only to purchases and exchanges for consideration.
Must the tax be paid before registration of title?
Yes. When buying real estate, the transfer tax return must be filed and the tax paid before you apply for registration of title (lainhuuto). Registration must be applied for within six months of the purchase. A late return or payment may lead to a late-filing fee or a tax increase.