Several changes to taxation are on the horizon. We recommend reviewing your processes and systems to ensure that both current and upcoming adjustments do not create any complications. If you have any questions or would like to discuss how these changes may impact your business, please do not hesitate to contact us.
New reference numbers for tax payments
Companies and organisations can now pay their taxes using one general reference number for taxes instead of several reference numbers for various categories of taxes. The change does not apply to individual taxpayers, private entrepreneurs or operators of agriculture or forestry.
The new payment process is available to limited companies, general and limited parterships, partnerships, associations, foundations, public entities and other incorporated entities, who will henceforth pay taxes using a new customer-specific reference number.
When making payments using the new reference number, the payment will be allocated to the tax on its due date. If your company has multiple tax instalments due, payments will be applied in chronological order, starting with the earliest due date.
Certain tax payments are excluded and must continue to be paid using a separate reference number. The exemptions are:
- taxes at enforcement, and if you are on a payment plan
- taxes related to a VAT special scheme (One Stop Shop)
- inheritance tax
- guarantee payments related to excise taxation
- transfer tax (it is advisable to use the reference number for transfer tax, as the payment will then be allocated directly to the transfer tax and your tax matter will be handled more quickly).
The Tax Administration will update the new reference number in MyTax as well as on new tax decisions, summaries, and e-invoices starting from November 18, 2025.
Other upcoming changes in taxation
- Increase on the tax-free portion of gifts and inheritances starting 1.1.2026. An individual will be able to give another person a gift of €7,499 tax-free every three years. The threshold in inheritance taxation will be €30,000. Additionally, the late-payment penalty interest for inheritance tax is adjusted downwards.
- The standard home office deduction is no longer available to wage earners, as of the 2026 tax year. This means that it will no longer be possible to apply for a home office deduction for work done at home or in a holiday residence
- Starting 1.1.2026 membership fees for labour market organisations can no longer be deducted in taxation. Fees for unemployment funds will, however, continue to be deductible.
- The bicycle benefit for employees is not intended to remain tax-free in the future. This applies to company bicycles agreed upon on April 24, 2025 or later.
- The forest deduction will be increased: Starting in 2026, up to 75% of capital income can be deducted (previously 60%).
- New changes to dividend taxation and to valuation of corporate assets in share exchange situations in 2026.
- Changes to excise duties: plans to raise the excise duty on electric power provided to a data centre as of 1 July 2026
- The full tax-exempt per diem for travel in Finland will be €54, the partial per diem will remain at €25 also in 2026, and the meal allowance will be €13.50. The kilometre allowance will be 55 cents per kilometre.
Administration and Digitalization
- Electronic tax mail will become the standard from 2026 for companies that use e-services.
- For individual taxpayers and private entrepreneurs, Suomi.fi Messages will replace the letters previously sent by the Tax Administration by post. You will continue to receive letters from the Tax Administration and other authorities as paper mail if, after January 12, 2026, you do not use MyTax or log in to other e-services. If you wish to continue receiving paper mail, you can indicate this in the settings of Suomi.fi messages.
- Updates to the Standard Industrial Classification: The Tax Administration will start using the new TOL 2025 industrial classification as of the beginning of 2026. Companies have to update their systems.
- KELA and eSARA-files: The use of eSARA files will be discontinued in autumn 2025, and applications for benefits will be submitted via the Incomes Register.
- Crypto asset services: From 2026, the reporting obligation for crypto-assets will be expanded.
- Clarifications on income attributable to a permanent establishment: New rules from 2027, affecting both foreign companies with a permanent establishment in Finland and Finnish companies with a permanent establishment abroad.