Airbnb in Finland: Rules and Tax for Property Owners

When the owner lives abroad, rental income from a property in Finland is usually taxed in Finland as capital income. Under section 13 of the Health Protection Act and its annex, a notification about a furnished flat, holiday home or other space offered for accommodation is made in writing to the municipal health protection authority no later than 30 days before the activity begins. For a flat owned through a taloyhtiö (housing company that owns the residential building), new rules under the Limited Liability Housing Companies Act on letting the flat to others have applied since 1 October 2026.

Short-term or long-term rental: which rules apply to you

Which of the rules in this article concern you depends on two things: what kind of property you own, and how you let it.

What you own. A buyer of a flat in a block of flats or a terraced house usually buys shares in a housing company, and these shares entitle the owner to occupy a specific flat. The company owns the building, and the plot is either owned by the company or leased. A buyer of a detached house or a mökki (cottage, often by a lake) usually buys real property (kiinteistö, a registered land parcel including its buildings). The form of the sale, the taxes and the registration differ between the two.

This difference matters when you rent out. The new rules under the Limited Liability Housing Companies Act described below concern housing company shares only. They do not concern real property, such as a mökki on its own plot.

How you let it. In this article, “short-term rental” means letting a furnished home to guests for short stays, for example through short-term rental platforms, and “long-term rental” means an ordinary residential tenancy. No limit in days is given here: it is advisable to confirm with the municipal health protection authority whether the notification requirement applies to your individual letting.

Short-term rental in Finland: notifying the municipality

Under section 13 of the Health Protection Act (763/1994) and its annex, a notification about a furnished flat, holiday home or other space offered for accommodation is made to the municipal health protection authority. The notification is due no later than 30 days before the activity begins. It is advisable to confirm with the municipal health protection authority whether the notification requirement applies to an individual letting activity.

The notification is made in writing. A notification is also required when the activity changes significantly or ends.

Rules on short-term rental are currently being prepared in Finland, so it is advisable to check the current rules before you start letting.

Letting a flat in a housing company: new rules from 1 October 2026

Under the amendment to the Limited Liability Housing Companies Act (1599/2009, amendment 535/2026), from 1 October 2026 a shareholder who lets their flat to someone else is required to make sure they have the necessary information about the user, and to give this information to the company if the company makes a justified request.

If short-term letting causes the company or the other shareholders additional costs or disturbance that differ from ordinary residential use, the general meeting of the housing company may, under certain conditions, take the flat into the company's possession for a maximum of three years.

The two rules work at different levels:

These rules apply to flats held as shares in a taloyhtiö. A detached house or a mökki bought as real property falls outside their scope.

It is advisable to check with the housing company (taloyhtiö) or its property manager (isännöitsijä, professional managing the housing company) before you start renting out.

Tax on rental income when you live abroad

When the owner lives abroad, rental income from a property in Finland is usually taxed in Finland as capital income. This applies to income from both short-term and long-term letting.

Capital income tax rates

Capital income is taxed at 30% on taxable capital income up to €30,000 (about £25,000 / $34,000) and at 34% on the amount above that. The €30,000 limit applies to the capital income of the tax year as a whole.

Reporting rental income and prepayments

The Finnish Tax Administration (Verohallinto) recommends applying for prepayments (prepaid tax) when the letting begins, to avoid back taxes (residual tax). Rental income is reported in MyTax (OmaVero) or on a paper form, for example form 7H (Rental income – Apartments) for flats. For real property, such as a detached house or a mökki, the form is 7K (Rental income – Real estate).

Short-term and occasional letting, and expenses

According to the Tax Administration, income from short-term and occasional rental is taxable. Direct expenses are deducted in full, while other expenses are apportioned.

Interest on a loan taken out for a rental property is subject to separate rules.

If you are a Finnish citizen living abroad

If you are a Finnish citizen who has moved abroad, note that a Finnish citizen is treated as a resident taxpayer in Finland (yleisesti verovelvollinen) for the year of the move and the following three years, unless they show that they have no substantial ties to Finland. This note applies to Finnish citizens.

VAT and tax in your country of residence

It is advisable to check with the Finnish Tax Administration whether value added tax (VAT) applies to your rental.

Tax rules in your country of residence may also apply; it is advisable to check with the tax authority in your own country.

Long-term rental

The tax on rental income described in the previous section applies to long-term letting as well: when the owner lives abroad, the income is usually taxed in Finland as capital income, and it is reported in the same way.

In a housing company, the information rule that took effect on 1 October 2026 covers any letting of the flat to someone else, so it also concerns an ordinary tenancy. The rule on taking a flat into the company's possession, by contrast, is tied to short-term letting.

The content of a residential tenancy agreement, a landlord's obligations and how a tenancy ends are outside the scope of this article. It is advisable to check the rules on residential tenancies in Finland before letting long term, for example with a legal professional in Finland.

Buying a property to rent out: what to know first

If you do not yet own a property in Finland, a few points about buying are useful when renting out is part of the plan.

Permits and Åland

Whether buying requires a permit depends on the buyer – for a company or other entity, also on its ownership – and on whether you buy shares in a housing company (taloyhtiö) or real property (kiinteistö). On Åland, acquiring real property (including a cottage property) usually requires a land acquisition permit from the Government of Åland (Ålands landskapsregering) if the buyer does not have the Åland right of domicile. According to the Government of Åland, buying housing company shares does not require a permit unless the company's own land acquisition permit requires it. Åland's rules differ from those of mainland Finland, and it is advisable to check them with the Government of Åland. The permit rules are explained in Buying property in Finland as a foreigner.

Transfer tax

The transfer tax (varainsiirtovero) on housing company shares is 1.5%. It is calculated on the debt-free price (velaton hinta, sales price plus share of company loan): the purchase price and any other agreed consideration, plus the share of the housing company loan (yhtiölaina) allocated to the shares, under the conditions set by law.

For real property, such as a detached house or a mökki, the transfer tax is 3%.

Price level: Helsinki, Rovaniemi and Lapland

According to Statistics Finland (Tilastokeskus), the average price per square metre of old flats in housing companies in 2025 was:

The figures are averages, not medians, and they concern previously owned flats in housing companies, not houses or cottages.

Seasons in Finnish Lapland

According to Statistics Finland, accommodation establishments in Finnish Lapland recorded about 3.4 million overnight stays in 2025, about 62% of them by foreign tourists. The busiest month was December (about 622,000 overnight stays), and January–March together with December accounted for about 57% of overnight stays in 2025.

The statistic covers accommodation establishments with at least 20 beds or caravan/camper pitches with electricity; it does not cover intermediation services for accommodation, so it does not directly describe demand for holiday-home rentals.

Rental income varies by location and season.

Owning property and residence permits

According to the Finnish Immigration Service (Maahanmuuttovirasto, Migri), owning land, real property or housing company shares in Finland is not in itself sufficient grounds for a residence permit or citizenship.

Managing a rental from abroad

If you own real property, such as a detached house or a mökki, the annual real estate tax is paid by whoever owns the property on 1 January, for the whole year. A tax of €170 (about £140 / $190) or more is automatically split into two instalments. In 2026 the tax rate ranges are 1.30–2.00% for land, 0.41–1.00% for permanent residential buildings and 0.93–2.00% for other residential buildings.

Two points from earlier sections are also relevant when you own from abroad: prepayments on rental income (see the tax section) and, for a flat in a housing company, the information about users that the company may request (see the housing company section).

When you own and let a property from abroad, it is worth thinking in advance about who will handle things on site, for example handing over keys, cleaning and maintenance.

Owning a holiday home from abroad is covered more broadly in a separate article.

Selling the property later

The rules for selling differ between real property and housing company shares.

Selling real property: a house or a mökki

A sale of real property is made in writing, signed by the parties and confirmed by a public purchase witness (kaupanvahvistaja, official who witnesses real property sales), or it is made in the electronic Property Transaction Service of the National Land Survey of Finland (Maanmittauslaitos). The deed of sale (kauppakirja) states the purpose of the transfer, the property, the seller and the buyer, and the purchase price and any other consideration.

The Property Transaction Service is accessed with Finnish strong electronic identification. Foreign identification methods cannot be used in the service. Without Finnish identification, a real property sale is made in the presence of a public purchase witness or through an authorised representative.

According to the National Land Survey of Finland's guidance for public purchase witnesses, the seller of real property may authorise a representative. The seller's power of attorney is to be made in writing and signed by the seller; it does not need to be witnessed, and it is to name the representative and the property. When the sale is made in the presence of a public purchase witness, the power of attorney to sell is to be signed by hand on paper. There are also public purchase witnesses at Finnish missions abroad.

Selling housing company shares

The steps for selling shares in a housing company (taloyhtiö) differ from those for selling real property (kiinteistö); it is advisable to check them with a real estate agent or a legal professional in Finland.

Transfer tax on the sale

The transfer tax is paid by the buyer.

The seller's liability for defects

For housing company shares, the buyer is required to give notice of a defect within a reasonable time of discovering it (or of when it should have been discovered), and as a rule no later than two years after possession was handed over. There are exceptions to this deadline, among others where the seller has acted with gross negligence or contrary to honour and good faith, and where the seller is a business.

For real property, notice of a quality defect is to be given within a reasonable time and as a rule no later than five years after possession was handed over. The seller cannot rely on that deadline in the same way if they have acted with gross negligence or contrary to honour and good faith.

How a capital gain is calculated in Finnish taxation

In Finnish taxation, a capital gain is calculated as the sale price minus the acquisition cost, improvements and the costs of buying and selling. Alternatively, a deemed acquisition cost can be used: 20% of the sale price if the property has been owned for less than 10 years, or 40% if it has been owned for at least 10 years.

Example with round figures, for illustration only: a property owned for 12 years is sold for €200,000 (about £170,000 / $230,000). The deemed acquisition cost is 40% of the sale price, €80,000 (about £68,000 / $90,000), so the capital gain calculated this way is €120,000 (about £100,000 / $140,000).

A capital gain is one type of capital income; the capital income tax rates are given in the tax section above.

If the property was once your own permanent home, the conditions for a tax-free sale in Finnish taxation are worth knowing: the sale is tax-free when the taxpayer has owned the home for at least two years and they or their family have used it as their own permanent home continuously for at least two years during the ownership. Letting the whole home, even short term, interrupts your own use.

How the sale is taxed when you live abroad depends on your situation; it is advisable to check with the Finnish Tax Administration.

What comes next

Renting out is one part of owning a home in Finland. Buying, owning from abroad and costs are covered in separate articles; buying is explained in Buying property in Finland as a foreigner. Home Of Homes aims to make buying, owning and renting out a home in Finland simpler – in one place, also when you live abroad.

FAQ

Do I need to notify anyone before renting out short term in Finland?

Under section 13 of the Health Protection Act and its annex, a notification about a furnished flat, holiday home or other space offered for accommodation is made in writing to the municipal health protection authority no later than 30 days before the activity begins. It is advisable to confirm with the municipal health protection authority whether the requirement applies to your individual letting. A significant change in the activity, or its end, also requires a notification.

How is rental income taxed in Finland if I live abroad?

When the owner lives abroad, rental income from a property in Finland is usually taxed in Finland as capital income. Capital income is taxed at 30% up to €30,000 (about £25,000 / $34,000) and at 34% on the amount above that. The Finnish Tax Administration recommends applying for prepayments when the letting begins, and rental income is reported in MyTax or on a paper form, for example form 7H for flats.

Can I rent out an apartment in a housing company on Airbnb?

From 1 October 2026, a shareholder who lets their flat to someone else is required to have the necessary information about the user and to give it to the housing company if the company makes a justified request. If short-term letting causes the company or other shareholders additional costs or disturbance beyond ordinary residential use, the general meeting may, under certain conditions, take the flat into the company's possession for a maximum of three years. It is advisable to check with the housing company before you start.

What should I know about selling my property in Finland later?

In Finnish taxation, a capital gain is calculated as the sale price minus the acquisition cost, improvements and the costs of buying and selling, or by using a deemed acquisition cost of 20% (owned for less than 10 years) or 40% (owned for at least 10 years) of the sale price. For defects, the buyer is required to give notice within a reasonable time and, as a rule, no later than two years after possession was handed over for housing company shares, or five years for real property, with exceptions. How the sale is taxed when you live abroad depends on your situation; it is advisable to check with the Finnish Tax Administration. The section on selling above covers the details.

Related articles

• Owning a holiday home in Finland from abroad
• Property taxes and costs of buying a home in Finland
• Buying a cabin in Finnish Lapland
• Buying property in Finland as a foreigner: the step-by-step guide

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Sources

• Finlex (legislation in Finnish; translations are unofficial): Health Protection Act 763/1994, consolidated text and Act 790/2025

• Finlex: Limited Liability Housing Companies Act 1599/2009 and amending Act 535/2026 (in Finnish)

• Finnish Government: Press release on the amendment of the Limited Liability Housing Companies Act (in Finnish)

• Finnish Tax Administration: Taxation of income received by non-residents and Rental income from property, living abroad

• Finnish Tax Administration: Capital income, Occasional rental income and Deductions from rental income

• Finnish Tax Administration: Korko tuloverotuksessa (in Finnish)

• Government of Åland: Jordförvärv på Åland (in Swedish)

• Finnish Tax Administration: Transfer tax, buyer of a flat and Transfer tax, buying real property

• Statistics Finland: Prices of old dwellings in housing companies, table 13mw

• Statistics Finland: Accommodation statistics, table 11iz and statistical documentation (in Finnish)

• Finnish Immigration Service: FAQ on residence permits

• Finnish Tax Administration: Real estate tax rates and Paying real estate tax

• National Land Survey of Finland: Public purchase witnessing and Property Transaction Service

• Property transaction service help: Authentication and payment

• National Land Survey of Finland: Guidance for public purchase witnesses (4 September 2026, in Finnish)

• Finlex: Code of Real Estate 540/1995 (in Swedish) and Housing Transactions Act 843/1994 (in Finnish)

• Finnish Tax Administration: Taxable sale of a residential property and Selling your home

Information checked: October 2026. Rules and prices change; check current details from the sources above.

Currency conversions are approximate and based on the European Central Bank's reference rates of 16 October 2026.

This article is general information, not legal, tax or financial advice. Home Of Homes is a platform, not a real estate agent.