Rules in 2026 and 2027
According to the Finnish Tax Administration (updated 13.10.2026), the household expense deduction in 2026 and 2027 is at most 2 100 euros per person per year, and the deductible excess is 150 euros. Spouses each get their own deduction.
When work is bought from a company, the deduction is 40 % of the work share of the invoice including VAT. When the client hires an employee directly, the deduction is 15 % of the salary, and the employer's ancillary costs related to the salary are also deducted in full. The full €2,100 deduction is obtained when the work share is €5,625.
For work related to giving up oil heating, the deduction is larger in the tax years 2025–2027: 60 % of the labour share of a company's invoice and 30 % of wages, up to 3 500 euros per year. Other work fits within this maximum for up to 2 100 euros.
What changed: increase for 2026 and 2027
In June 2026 the government submitted proposal HE 113/2026, which temporarily increased the household deduction for 2026 and 2027. The maximum rose from 1 600 euros to 2 100 euros, the deduction for work bought from a company from 35 per cent to 40 per cent and the deduction for pay from 13 per cent to 15 per cent. The deductible stayed at 150 euros, and the deduction for oil heating did not change.
Example: if the labour share of a company's invoice is 3 000 euros, the deduction is 40 %, or 1 200 euros, of which 1 050 euros remains after the deductible. With the 35 % rate in force before 2026, the deduction would have been 1 050 euros and 900 euros after the deductible.
The increase applies retroactively to all work paid for in 2026, including invoices paid before the law entered into force.
Situation on 27.10.2026: The Finnish Tax Administration states on its website (updated 13.10.2026) that the increased amounts are valid in 2026 and 2027 and apply to all work paid for in 2026.
Which types of work qualify for the deduction?
Eligible for the deduction are ordinary household, care and nursing work and maintenance and renovation work on a home or holiday home. The work must be done in a home that you use yourself. The deduction can also be obtained for work done in the home of your own or your spouse's parents or grandparents.
The deduction is personal, so spouses can each get it for their own payments.
- Not deducted: supplies, equipment or materials
- Not deducted: travel costs or charges for travel time
- Not deducted: services of a municipality or wellbeing services county
- Not deducted: work for which, for example, a service voucher, informal care support or energy grant has been received
Check the company in the prepayment register
The party doing the work must be in the prepayment register when the contract is made. You can check the registration at ytj.fi. If the contract lasts more than a year, the registration must be checked at least once a year.
Ask for the invoice to show the labour share itemised separately from materials and travel costs. Pay the invoice from your own account so the payer is clear. The deduction is made in the taxation of the year in which the invoice is paid.
If the work is done in a different year from when it is paid, the year of payment decides. However, an advance payment is deducted in the year in which the work begins. When the work is paid for with a financing agreement and begins in the same year, the deduction is made in the year of the agreement.
How to claim the household expense deduction
The deduction can be applied for already during the year with a revised tax card in OmaVero, which reduces tax withholding immediately. If you do not apply for the deduction on a tax card, declare it on the pre-completed tax return in OmaVero or on forms 14A–14C the following spring.
Receipts are not attached to the tax return, but they must be kept for six years after the year of payment. If the deduction was not claimed, it can be claimed with a rectification request within three years.
The deduction is made first from state income tax. If that is not enough, the remainder is deducted from municipal tax, health insurance contribution and church tax in proportion to them.
Frequently asked questions
How much is the household tax credit in 2026?
At most 2 100 € per person, 40 % of the labour share of the company's invoice and a deductible of 150 €. The increase applies retroactively to all work paid in 2026.
Does the increase also apply to 2027?
Yes, the increased amounts are valid in 2026 and 2027 (Finnish Tax Administration 13.10.2026).
Can you get the household tax credit for supplies?
No. The deduction is available only for the labour share. Supplies, equipment and travel costs do not qualify for the deduction.
Ready-made tools
- Household budget and debt plan · Monthly budget, savings goals and a debt repayment plan
- Loan calculator and repayment plan · Monthly instalment, interest and fees, the full repayment schedule, interest rate scenarios and a comparison of two offers
Sources
- Finnish Tax Administration: Amount of the household expense deduction (updated 13.10.2026)
- Finnish Tax Administration: Tax credit amount and the credit threshold
- Finnish Tax Administration: Household expense deduction in taxation (in-depth guidance 10.2.2026)
- Finnish Tax Administration: Increase proposed to the household expense deduction (16.6.2026)
- Edilex: HE 113/2026 vp
- Parliament: HE 113/2026 vp
- Central Organisation of Finnish Taxpayers: Household expense deduction
The article is general information and does not replace the guidance of an authority, a lawyer or an adviser. Check up-to-date information from the sources.