Tax Services in Finland: Tax Returns and Year-End Accounts in English

A sole trader files the business tax return (Form 5) every year, including years with no activity. Under the Tax Administration's current decision, the deadline for tax year 2026 is 1 April 2027, the same as for your personal pre-completed return.

A sole trader business has no tax of its own: the profit is taxed as your personal income. By default, the part equal to 20 % of the business's net assets at the end of the previous year is capital income and the rest is earned income. You can ask for 10 % instead, or for all of it to be earned income. Capital income is taxed at 30 % (34 % above €30,000) and earned income at your progressive rate, so we work out which split costs less when we prepare the return.

Prepayment tax works as for a company. An individual can make an additional prepayment without interest until the end of January after the tax year.

For €190 a year we close the year's books and file Form 5, when we keep the books month by month or when you keep them yourself and we review them first (€75 an hour on top, with a written estimate). Still choosing a company form? Read sole trader vs limited company in Finland.

Rental income is capital income in Finland, taxed at 30 % (34 % on capital income above €30,000). You report the gross rent and your share of the costs, such as maintenance charges and repairs, even when nothing taxable is left. Loan interest is deducted separately.

Rent from property in Finland is taxed in Finland even if you live abroad. A non-resident files by 28 April of the year after the tax year. If you live in Finland, the date is printed on your pre-completed return: 14, 21 or 28 April, or 1 April if you also run a sole trader business.

For €190 a year we prepare the rental income part of your return with the deductions and file it in MyTax, without monthly bookkeeping. The first year also has a one-off €99 onboarding fee. With a lot of rental income, you can also ask Vero for prepayments so the tax is paid during the year.

Sponsorship fees, brand deals, platform payouts and viewer donations through a streaming service are taxable in Finland, also when the payer is abroad. A product you get as payment for promoting it is taxed at its market value, and the €50 limit for ordinary promotional gifts does not apply to it.

Sponsorship is taxed as earned income, or as business income on Form 5 if content creation is your business. If you bill through your own Oy, the company is the taxpayer. The tax exemption for lottery and gambling winnings does not cover pay for something you did, even when the sponsor runs a gambling site.

Costs tied directly to your content are deductible, such as a microphone bought for streaming or part of a computer's price. Ordinary living costs are not. Keep the receipts, the payout reports and a list of products you received.

Dates for tax year 2026 and a financial year ending 31 December 2026, under the rules in force on 6 November 2026:

Check the date on your own pre-completed return in MyTax as well. A return filed late, but before the assessment is finished, costs a late-filing fee of €50 per tax year for an individual (a sole trader included) and €100 for a company. A missing or wrong return can lead to a punitive tax increase.

• Financial statements and corporate tax return, small Oy: €480 per financial year (also a short first financial year)
• Dormant Oy (no sales, at most 10 purchase receipts in the financial year): €250 per financial year + onboarding €99
• Oy that keeps its own books: €480 per financial year + review of the books at €75/h, written estimate before we start
• Sole trader year-end and business tax return: €190 per year
• Sole trader who keeps own books: €190 per year + review at €75/h, written estimate before we start
• Personal tax return for rental income (no monthly bookkeeping): €190 per year + onboarding €99 in the first year
• No monthly bookkeeping and no books of your own: we put the year's books together and quote a fixed price in advance
• Monthly bookkeeping including VAT returns: from €99/month (€99 up to 10 vouchers a month, €149 for 11-30, €199 for 31-60)
• Onboarding for monthly clients: €99 once

All prices exclude VAT (25.5 %). You pay what the price list says; nothing else is invoiced unless agreed with you first. With monthly bookkeeping, the year-end is charged on top of the monthly fee. The full list is on our pricing page, and the bookkeeping guide explains what Finnish law requires from the books.

For a company or a sole trader:

• Bank statements for the whole financial year from every account, foreign accounts and payment services included.
• Sales invoices and purchase receipts, or your own bookkeeping if you keep it.
• Last year's financial statements and tax return, if we did not prepare them.
• Loan and lease agreements, and details of any dividends paid.

For rental income, we need the rent received, the housing company's invoices, repair receipts and the bank's statement of loan interest. Content creators send the payout reports from each platform, the sponsor invoices or contracts and the list of products received.

In every case we need your Finnish personal identity code or business ID and an authorisation to act for you. Send the quote request below with your company form, the financial year and roughly how many receipts you have. You get a fixed price in writing before any work starts.

One English-speaking accountant handles your Finnish company from registration to monthly bookkeeping, VAT and payroll. Bookkeeping is a fixed monthly price with no per-voucher fees, and registration, payroll and the year-end have their own fixed prices.