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Asset transfer tax when buying a new apartment
Asset transfer tax and purchasing a home
Asset transfer tax applies to the purchase of both new and old apartments. On this page, you will find links to the Tax Administration's information.
Asset transfer tax
An asset transfer tax of 2% is paid on the debt-free price of the apartment. The debt-free price includes the sales price and the housing corporate loan portion of the apartment. A 2% asset transfer tax is also paid on the parking space.
If the housing company is built on an optional lease plot and you decide to redeem the plot share, an asset transfer tax of 4% of the purchase price must be paid, as the object of the purchase is land. Read more about asset transfer tax.
If you are a first-time buyer between the ages of 18 and 39, you may be able to get an asset transfer tax exemption when you use the apartment as your own permanent home. However, you will need to file an asset transfer tax return. Read more about first-time home purchase.
Paying the tax and filing a tax return
The asset transfer tax must be paid and the return filed within two months of the transfer of ownership. Ownership of YIT Home will be transferred on the day of the move, when the full purchase price has been paid. The asset transfer tax is paid in the OmaVero online service or online bank. The buyer is liable to pay the tax. Learn more about the Tax Administration’s instructions.
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