Renovation without surprises.

In 2026 and 2027 the deduction is 40% of the labour share (incl. VAT), at most €2,100 per person per year, and the excess is €150. The full deduction is obtained when the labour share is €5,625. The increase applies retroactively to all work paid in 2026, and spouses each get their own deduction. For work related to giving up oil heating the deduction is 60%, at most €3,500 (Finnish Tax Administration 13.10.2026).

No. The deduction is available only for the labour share, so ask for the labour and materials to be itemised separately on the invoice. The deduction is also not available if, for example, a repair grant or insurance compensation has been received for the work.

A housing company renovation financed with maintenance charges does not qualify for the household expense deduction. However, you can get the deduction for extra work that a shareholder orders and pays for directly, such as additional tiling.

A construction permit is needed, for example, for an extension, a substantial change of use, and a repair that affects the building envelope or technical systems and impacts energy efficiency. The notification procedure and the action permit were abolished on 1.1.2025. Check your own situation with your municipality's building control.

Varke's new energy grant 2026–2027 is intended for housing companies and for communities that own state-subsidised rental and right-of-occupancy dwellings, not for detached houses. The grant is at most 4 000 € per dwelling and at most 50 % of costs.

Yes, if construction of the building began before 1994 and the renovation affects structures that may contain asbestos (e.g. tiling, levelling compounds, fillers, pipe insulation). A survey is a statutory requirement (Act on the Safety of Asbestos Work 684/2015), and asbestos demolition work may only be carried out by a company holding an asbestos removal permit from the Regional State Administrative Agency.

Yes, if the renovation may affect the company's structures, pipes or another shareholder's apartment – for example a wet room, kitchen or electrical renovation. The shareholder must notify the housing company of the alteration work in writing before work begins (Limited Liability Housing Companies Act, chapter 5, section 2). The company may set conditions for the work and supervise it, and reasonable supervision costs may be charged to the shareholder.

Check the company's Business ID and prepayment registration in the free YTJ service (ytj.fi). The household deduction is only available for work done by a company entered in the prepayment register or by another provider that meets the tax authority's conditions. Ask for a written quote and make a written contract that states the price, schedule, payment instalments and responsibility for defects.

When the service sold is a construction service or the hire of labour for a construction service, and the buyer is a business that itself sells construction services other than occasionally. In that case the seller invoices without VAT and the buyer accounts for the tax. Consumers and ordinary housing companies that do not sell construction services are invoiced with 25.5 % VAT.

When you commission subcontracting worth over €9,000 (VAT 0) or use hired labour for over 10 working days, you must, before the contract, check things such as the contractual partner's registrations, payment of taxes, pension insurance, applicable collective agreement, occupational healthcare and, in the construction sector, accident insurance (Federation of Finnish Enterprises).

The purchaser of a construction service reports the contract details when the value of an individual contract exceeds 15 000 € excluding value added tax. The report is submitted by the 5th day of the second month following the reporting month. Households do not need to report. On a shared construction site, employee details are also reported to the principal contractor.

The payer must withhold tax on the fee for the work: 13 % for corporate entities and, for a natural person, according to the tax card or 60 % if there is no tax card. A consumer also cannot get the household deduction for the work. You can check the registration free of charge in YTJ.