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Prepayment - Corporate taxpayers

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The prepayment is the estimated amount of income tax paid by the company to the Tax Administration in advance.

The Finnish Tax Administration determines the amount of prepayment on the basis of the company’s own estimate of taxable income. The realisation of the income on which the prepayment is based, should be monitored, to avoid the payment of back taxes and possible interest on the back tax.

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Do the following

Apply for prepayment or prepayment change in MyTax.

You can apply for a new prepayment, make changes to the prepayment or apply for its depreciation until the end of the tax year. The end date of the tax year is indicated in the tax decision.

Once you have submitted your application, you will receive a decision on the prepayment, which includes payment instructions. In the prepayment decision, you will be informed of the amounts of payments and due dates, as well as the payment instructions. The due date for prepayment is the 23rd of the month.

You can also pay the prepayment in MyTax, in which case the required payment information is ready in the payment template. However, when you pay the tax in MyTax, the due date is always the current date.

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Finnish Tax Administration

Responsible for the service

Finnish Tax Administration
Text edited by: Finnish Tax Administration
Updated: 18/12/2023