Finland: transfer tax on a housing-company share and on real property

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On 2 November 2026, the Tax Administration transfer-tax page was fetched. It says that when you buy real property, a home, or another security, a transfer-tax return has to be made and the tax paid, and that the amount and the time limits depend on what was bought. It states 3 percent for real property and buildings, and 1.5 percent for housing-company shares and real-estate-company shares.

The page for a buyer of a housing-company share says the tax is 1.5 percent of the purchase price, and of any other consideration, and of the company-loan share. It says the debt-free price includes the purchase price and any company-loan share, and that the tax is paid on the debt-free price whether the loan share is paid off at signing or later as a monthly capital charge. The return and the tax are due within two months of the signing of the deed or other contract. If the home is bought through an estate agent, the agent files the return and the tax is paid at signing. The page prints a worked example. This page does not repeat that example as a calculator.

A house on its own plot is the 3 percent line

The page for a buyer of real property says the tax is 3 percent of the purchase price or other consideration. The return is given, and the tax paid, before applying for registration of title or for recording of a lease. Registration of title, or recording, is applied for from the National Land Survey within six months of the signing of the deed or other contract. The buyer files the return even if an estate agent was used. The calculator page says transfer tax is not payable on a first home if the deed was signed before 1 January 2024 and certain conditions are met, and that the return is still given. It does not say a deed signed on or after that date is free of the tax.

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Those sentences are those Tax Administration pages. They are not the title and encumbrance certificate guide, which was not rewritten. A pin or a contact reveal does not establish title. This page does not set out a return.