What is the transfer tax rate in Finland in 2026?

The transfer tax is 1.5% for shares in a housing company (asunto-osake) and 3% for real estate (kiinteistö), calculated on the debt-free purchase price. Securities are also taxed at 1.5%. The rates were lowered on 12 October 2023 (previously 2% and 4%).

Are first-time homebuyers exempt from transfer tax?

No longer. The first-time buyer exemption was abolished on 1 January 2024. For purchases made after that date, first-time buyers pay the same 1.5% transfer tax as everyone else. The exemption only applied to purchases completed by 31 December 2023.

When must the transfer tax be paid?

Transfer tax must be paid within 2 months of signing the purchase agreement for housing company shares, or before registering ownership for real estate. It is typically handled by a bank or lawyer.

Transfer Tax Calculator

Calculate the Finnish property transfer tax (varainsiirtovero) for 2026 when buying a home. Enter the debt-free purchase price to see the tax: 1.5% for housing company shares and 3% for real estate.

Property type

Purchase price (€): 250 000 €

Transfer tax

3 750,00 €

Tax rate

1,5 %

Total transaction costs

4 250,00 €

Total price

254 250,00 €

Transfer tax 2026: housing company shares 1.5%, real estate 3.0% (rates lowered 12 Oct 2023). NOTE: the first-time buyer exemption ended 1 Jan 2024 — first-time buyers now pay the same tax. Calculated on the full debt-free price.

The transfer tax calculator helps you work out how much transfer tax a property purchase will cost and what other buying costs come with the deal. You will know your total budget before you even make an offer.

How the calculator works and what it’s for▾

How the tax is calculated

Transfer tax is based on the purchase price and differs between a housing-company share and real estate. The calculator computes the tax from the price and property type you enter, so you get the right figure without doing the math by hand.

Beyond the tax, a purchase can involve other costs, such as loan-related or document fees. The calculator gathers these into one overall picture.

What you enter and what you get

You enter the purchase price and the type of property. If needed, you can include other known buying costs for a more precise total.

In return you see the transfer tax payable and an estimate of the total purchase costs. That helps you set aside enough cash for the moment of sale.

Who it is for

The calculator serves buyers of a home or property who want to know the final costs in advance. It is especially useful for first-time buyers, for whom purchase costs can come as a surprise.

Investors also benefit, since the buying costs get counted when assessing how profitable a property is.

Good to know

The amount of tax depends on the property type, so make sure you choose correctly between a housing-company share and real estate. The wrong choice distorts the result.

Remember the calculator gives an estimate based on your inputs. Check the current rules and any exemptions for your own situation before closing the deal.

🔄 Reviewed June 2026