Finland Tax filing deadlines
Finland Tax filing deadlines: 9 deadline rules held, cited to 9 rules, each cited to its own official source; series-level citation is the first VAT rule's: Laki oma-aloitteisten verojen verotusmenettelystä (768/2016), Finlex. Last checked against the official source on 13 Oct 2026.
Official source: 9 rules, each cited to its own official source; series-level citation is the first VAT rule's: Laki · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Finland for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 9 deadline rules |
|---|---|
| In force from | — |
| Official source | 9 rules, each cited to its own official source; series-level citation is the first VAT rule's: Laki oma-aloitteisten verojen verotusmenettelystä (768/2016), Finlex |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/fi/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/fi/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/fi/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT return and payment — monthly tax period VAT-registered businesses with the default calendar-month tax period (768/2016 § 11 (1)). | monthly | 12th day of the 2nd month after the period ends | moves to the next business day | Laki oma-aloitteisten verojen verotusmenettelystä (768/2016), Finlex “on annettava verokauden veroilmoitus viimeistään verokautta seuraavan toisen kalenterikuukauden yleisenä eräpäivänä” | 2026-10-13 |
| VAT / GST | VAT return and payment — quarterly tax period Businesses with turnover of at most EUR 100,000 in the calendar year that applied for a quarterly tax period (768/2016 § 12 (1)). | quarterly | 12th day of the 2nd month after the period ends | moves to the next business day | Laki oma-aloitteisten verojen verotusmenettelystä (768/2016), Finlex “on annettava verokauden veroilmoitus viimeistään verokautta seuraavan toisen kalenterikuukauden yleisenä eräpäivänä” | 2026-10-13 |
| VAT / GST | VAT return and payment — calendar-year tax period Businesses with turnover of at most EUR 30,000 that applied for an annual period (§ 12 (2)), and primary producers / artists with no other VAT activity (§ 11 (2)). | annual | last day of the 2nd month after the period ends | moves to the next business day | Laki oma-aloitteisten verojen verotusmenettelystä (768/2016), Finlex “jos verovelvollisen verokausi on kalenterivuosi, verokauden veroilmoitus on annettava viimeistään verokautta seuraavan helmikuun viimeisenä päivänä” | 2026-10-13 |
| PAYE / payroll withholding | Payment of withheld tax and employer's health insurance contribution — monthly Employers and other payers with a calendar-month tax period. | monthly | 12th day of the following month | moves to the next business day | Laki oma-aloitteisten verojen verotusmenettelystä (768/2016), Finlex “verovelvollisen on maksettava verokauden vero viimeistään verokautta seuraavan kalenterikuukauden yleisenä eräpäivänä” | 2026-10-13 |
| PAYE / payroll withholding | Payment of withheld tax and employer's health insurance contribution — quarterly Regular employers with turnover of at most EUR 100,000 that applied for a quarterly tax period (768/2016 § 12 (1)). | quarterly | 12th day of the 2nd month after the period ends | moves to the next business day | Laki oma-aloitteisten verojen verotusmenettelystä (768/2016), Finlex “on maksettava verokauden vero viimeistään verokautta seuraavan toisen kalenterikuukauden yleisenä eräpäivänä” | 2026-10-13 |
| PAYE / payroll withholding | Employer's separate report to the Incomes Register (employer's health insurance contributions) Regular employers (monthly, also 'no wages payable'); casual employers only for wage-payment months. | monthly | 5th day of the following month | moves to the next business day | Vero — How to report wages and employer's contributions “by the fifth day of the calendar month following the payday month” | 2026-10-13 |
| Corporate income tax | Corporate tax prepayment (ennakkovero) — 12 instalments Limited companies and other corporate entities whose prepayment for the accounting period exceeds EUR 2,000. | monthly | 23rd day of months 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 of the tax year | moves to the next business day | Ennakkoperintäasetus (1124/1996), Finlex “verovuoden aikana kannettavan ennakon eräpäivä on kantokuukauden 23 päivä” | 2026-10-13 |
| Corporate income tax | Corporate tax prepayment (ennakkovero) — 2 instalments Corporate entities whose prepayment for the accounting period is EUR 500–2,000. | semiannual | 23rd day of months 3, 9 of the tax year | moves to the next business day | Ennakkoperintäasetus (1124/1996), Finlex “verovuoden aikana kannettavan ennakon eräpäivä on kantokuukauden 23 päivä” | 2026-10-13 |
| Corporate income tax | Corporate income tax return (Form 6B) Limited liability companies and cooperative societies (resident corporate entities). | annual | last day of the 4th month after the period ends | moves to the next business day | Vero — Tax return (limited companies and cooperatives) “Submit your return within 4 months after the end of the last calendar month of your company's (or cooperative's) accounting year” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-23 | Corporate tax prepayment (ennakkovero) — 12 instalments (instalment 10 of 12) | 2026-01-01 – 2026-12-31 | — |
| 2026-11-05 | Employer's separate report to the Incomes Register (employer's health insurance contributions) | 2026-10-01 – 2026-10-31 | — |
| 2026-11-12 | Payment of withheld tax and employer's health insurance contribution — monthly | 2026-10-01 – 2026-10-31 | — |
| 2026-11-12 | Payment of withheld tax and employer's health insurance contribution — quarterly | 2026-07-01 – 2026-09-30 | — |
| 2026-11-12 | VAT return and payment — monthly tax period | 2026-09-01 – 2026-09-30 | — |
| 2026-11-12 | VAT return and payment — quarterly tax period | 2026-07-01 – 2026-09-30 | — |
| 2026-11-23 | Corporate tax prepayment (ennakkovero) — 12 instalments (instalment 11 of 12) | 2026-01-01 – 2026-12-31 | — |
| 2026-12-07 | Employer's separate report to the Incomes Register (employer's health insurance contributions) | 2026-11-01 – 2026-11-30 | 2026-12-05 2026-12-05 Saturday; 2026-12-06 Sunday |
| 2026-12-14 | Payment of withheld tax and employer's health insurance contribution — monthly | 2026-11-01 – 2026-11-30 | 2026-12-12 2026-12-12 Saturday; 2026-12-13 Sunday |
| 2026-12-14 | VAT return and payment — monthly tax period | 2026-10-01 – 2026-10-31 | 2026-12-12 2026-12-12 Saturday; 2026-12-13 Sunday |
| 2026-12-23 | Corporate tax prepayment (ennakkovero) — 12 instalments (instalment 12 of 12) | 2026-01-01 – 2026-12-31 | — |
| 2027-01-05 | Employer's separate report to the Incomes Register (employer's health insurance contributions) | 2026-12-01 – 2026-12-31 | — |
| 2027-01-12 | Payment of withheld tax and employer's health insurance contribution — monthly | 2026-12-01 – 2026-12-31 | — |
| 2027-01-12 | VAT return and payment — monthly tax period | 2026-11-01 – 2026-11-30 | — |
| 2027-01-25 | Corporate tax prepayment (ennakkovero) — 12 instalments (instalment 1 of 12) | 2027-01-01 – 2027-12-31 | 2027-01-23 2027-01-23 Saturday; 2027-01-24 Sunday |
| 2027-02-05 | Employer's separate report to the Incomes Register (employer's health insurance contributions) | 2027-01-01 – 2027-01-31 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
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Other Finland series: Policy Rate (ECB Deposit Facility Rate) · Value Added Tax (Arvonlisävero / ALV) · VAT registration threshold · Statutory Minimum Wage (none - set by collective agreement) · Public Holidays · Consumer Price Inflation (Kuluttajahintaindeksi, year-on-year) · Corporate Income Tax (Yhteisövero) · Withholding tax rates · Personal Income Tax (Ansiotulon valtion tulovero) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (viivästyskorko)
The same figure elsewhere: France · Germany · Ireland · Italy · Luxembourg · all 18