Rental home and tenant from the same place.
Privately financed rents have stalled: nationwide they rose by only 0,1 % year on year in April–June 2026, and in the Helsinki metropolitan area they fell by 0,3 %. ARA rents are rising faster, by 1,8 % a year. The Tenancy Act was reformed on 1.10.2026: in new agreements the landlord's notice period is at most four months, and smoking in the apartment is prohibited unless otherwise agreed. For landlords, this page also gathers the rules on taxation of rental income.
On Rental Radar, landlords and tenants post listings free of charge. You also get local rent levels, a free tenancy agreement template and the 2026 changes to tenancy law.
- People looking for a rental home
- Landlords: taxation of rental income and tenancy law rules
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A landlord lists a vacant apartment, a tenant says what kind of apartment they are looking for. Listing is free of charge, and you agree on the tenancy directly between yourselves.
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Do not pay rent, a deposit or a reservation fee before you have seen the home and signed the contract. Make sure the landlord is the owner of the home or authorised to rent it out. The deposit can be at most three months' rent.
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Templates for landlords and tenants
Tenancy agreement template
Copyable template and Word file for a residential lease agreement 2026.
FreeNotice of termination
Template for a tenant's notice of termination, and notice periods.
FreeRequest for return of the deposit
Template message for returning the rental deposit, and time limits.
FreeRequest for clarification of a rent increase
Template message for checking the grounds for an increase.
ToolLandlord's calculation and document templates
Rental yield in Excel + 9 Word templates: termination, rent increase, warning, deposit, move-out inspection.
ToolMoving checklist
Change-of-address notifications, contracts and schedule on one list.
Calculator
Calculator
Calculators on their own pages: Rent calculator · Rental yield calculator · All calculators
Rental Radar in numbers
Privately financed rents per square metre by city
Average rent per square metre (€/m²/month) in all current tenancies in April–June 2026, and the annual change in the rent index. The figure for Espoo includes Kauniainen.
| Area | All homes €/m² | Studio flats €/m² | Two-room flats €/m² | Annual change |
|---|---|---|---|---|
| Whole country | 15,94 | 20,46 | 15,04 | +0,1 % |
| Helsinki metropolitan area | 20,11 | 25,54 | 19,27 | −0,3 % |
| Rest of Finland (excl. the Helsinki metropolitan area) | 13,88 | 17,87 | – | +0,4 % |
| Helsinki | 21,34 | 26,71 | 20,37 | −0,2 % |
| Espoo–Kauniainen | 18,82 | 23,77 | 18,29 | 0,0 % |
| Vantaa | 17,80 | 23,03 | 16,97 | −1,2 % |
| Tampere | 16,94 | 21,06 | 15,81 | +1,0 % |
| Turku | 15,63 | 19,57 | 14,87 | +0,7 % |
| Oulu | 14,20 | 18,05 | 13,83 | −0,2 % |
| Jyväskylä | 14,65 | 18,98 | 13,76 | 0,0 % |
| Kuopio | 14,98 | 19,66 | 14,25 | +0,2 % |
| Lahti | 13,34 | 16,82 | 12,90 | −0,2 % |
| Pori | 10,91 | 13,82 | 10,62 | +0,6 % |
| Joensuu | 14,39 | 18,32 | 13,77 | +1,1 % |
| Vaasa | 13,15 | 17,40 | 12,70 | +1,3 % |
| Rovaniemi | 14,55 | 18,66 | 14,35 | +2,0 % |
Source: Statistics Finland, StatFin 15fa (dwelling rents, 2026Q2)
Privately financed vs. ARA rents
Average rent per square metre and annual change by form of financing, Q2 2026.
| Area | Privately financed €/m² | Change | ARA €/m² | Change |
|---|---|---|---|---|
| Whole country | 15,94 | +0,1 % | 13,47 | +1,8 % |
| Helsinki metropolitan area | 20,11 | −0,3 % | 15,20 | +2,0 % |
| Rest of Finland (excl. the Helsinki metropolitan area) | 13,88 | +0,4 % | 12,44 | +1,7 % |
| Helsinki | 21,34 | −0,2 % | 15,30 | +2,1 % |
| Tampere | 16,94 | +1,0 % | 13,83 | +1,8 % |
| Turku | 15,63 | +0,7 % | 13,31 | +2,6 % |
Source: Statistics Finland, StatFin 15fa
Landlord taxation 2026
The key tax rules for long-term residential letting by a private individual. Source: the Finnish Tax Administration (Verohallinto) guidance on taxation of rental income (in force from 12.1.2026). Letting carried on as a business is taxed under different rules.
| Instalment | Rule | Source |
|---|---|---|
| Tax type for rental income | Capital income (Income Tax Act section 32), also from several homes | Finnish Tax Administration (Verohallinto) |
| Tax percentage | 30 %, 34 % for the part above 30 000 € | Taxpayers of Finland |
| When tax is charged | Rent is taxed in the year in which it was paid | Taxpayers of Finland |
| Maintenance charge, water charge, property tax | Deducted from rental income | Taxpayers of Finland |
| Financing charge | Deducted if the housing company records it as income; if it is capitalised, it is added to the acquisition cost of the shares | Finnish Tax Administration (Verohallinto) |
| Annual repair | A repair restoring the former standard is deducted in full in the year paid | Finnish Tax Administration (Verohallinto) |
| Major renovation | Capitalised and written off; improvement of a share-in-company apartment by straight-line depreciation over 10 years | Finnish Tax Administration (Verohallinto) |
| Furnished apartment | Standard deduction €40/month (studio or single room) or €60/month (two rooms or larger), or actual costs | Finnish Tax Administration (Verohallinto) |
| Furniture and machinery | Depreciation of up to 25% of the residual expenditure; purchases under €1,200 in one go | Finnish Tax Administration (Verohallinto) |
| Residential building (e.g. detached house) | Depreciation of up to 4% of the residual expenditure | Finnish Tax Administration (Verohallinto) |
| Interest rates on loans for rental housing | Deducted from capital income as interest on debt incurred to earn income from the time the apartment is in rental use | Taxpayers of Finland |
| Rental deposit | Not received as income; it is income if it is used to cover unpaid rent | Finnish Tax Administration (Verohallinto) |
| Short-term rental | May be business activity if the activity resembles a business (profit-seeking, continuity, a broad customer base) | Finnish Tax Administration (Verohallinto) |
Key tenancy agreement rules from 1.10.2026
The Act on Residential Leases was reformed on 1.10.2026 (HE 33/2026). The table sets out the most important rules for both tenants and landlords. Check the terms of your own agreement.
| Subject | Rule | Source |
|---|---|---|
| Rental deposit | At most three months' rent | Taloustaito / Act 481/1995 section 8 |
| Landlord's notice period, new agreements | 4 months if the tenancy has lasted continuously for at least 2 years; otherwise 3 months | Finnish Real Estate Federation, YmVM 8/2026 |
| Contracts made before 1.10.2026 | The new notice period applies only to contracts made after the law entered into force | YmVM 8/2026 |
| Tenant's notice period | 1 month, unchanged | Finnish Landlords |
| Smoking | Prohibited unless otherwise agreed; also applies to existing contracts | Finnish Real Estate Federation (Kiinteistöliitto) |
| Electronic notifications | Notices of termination and cancellation and warnings can be delivered electronically if an electronic channel has been agreed in writing | Finnish Real Estate Federation, YmVM 8/2026 |
| Contract types | Fixed-term, open-ended, or continuing indefinitely after a minimum period | Finnish Landlords |
Save time with ready-made templates
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Free toolComparison of rental homes for tenants
Compare the actual housing costs of three rental homes and the cash needed when moving in.
- Total costs €/month and €/year and €/m²
- Commuting, water, electricity and other costs included
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Landlord's calculation and document templates
Rental yield calculation and 9 Word templates: termination, rent increase, warning, deposit, move-out inspection.
Landlords and investors
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Moving checklist
The moving tasks on a timeline from 8 weeks to moving day.
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Tenancy agreement 2026: what the new Tenancy Act changed on 1.10.2026
The Tenancy Act was reformed on 1.10.2026: notice periods were shortened, smoking was banned and notices can be given electronically. Here is how the changes affect you.
Read the guide →Looking for a rental home: how much rent and deposit are allowed
How much a rental flat costs by city in 2026, how large a rental deposit may be and when it is returned. Tips for searching for a rental flat.
Read the guide →General housing allowance 2026: who gets it, how much and how to apply
General housing allowance 2026: who can receive it, how Kela calculates the amount, the municipalities' maximum housing costs, the asset limit and applying through OmaKela.
Read the guide →Rental yield and taxation of an investment flat 2026
How rental income is taxed in 2026: capital income tax, deductible expenses, financing charge, furniture deduction and calculating rental yield.
Read the guide →Terminating a tenancy agreement: template and notice period
Terminating a tenancy agreement 2026: notice periods for tenant and landlord, written form, electronic notice and a copyable template message.
Read the guide →Returning a rental deposit: template claim and deadlines
When a rental deposit must be returned, what can be deducted from it and how to claim it back. Includes a template message and instructions for disputes.
Read the guide →Rent increase 2026: how much can rent be raised and when
Rent increase 2026: increase clause, open-ended agreement, the 1.10.2026 reform, cost-of-living index and a template message for checking an increase.
Read the guide →Tenancy agreement template: free template for a residential tenancy agreement 2026
Free tenancy agreement template 2026: what to include in a residential tenancy agreement after the legislative change of 1.10.2026, and a template you can copy.
Read the guide →Related topics on other radars
- Housing calculator: what does a home cost in your area? · Housing Radar
- Loan calculator: monthly instalment and total cost of the loan · Loan Radar
- Buffer fund: how much savings should you have for a rainy day? · Money Radar
- Renovation price calculator: how much does a renovation cost? · Renovation Radar
- Transfer tax 2026: how much, when and how to pay · Housing Radar
Deadlines and dates
Rental Radar reminds its subscribers of these by email.
- Housing rents, 3rd quarter 2026
Statistics Finland publishes the July–September rent data and new rents per square metre by city.
Source - Final tax decisions for 2025
The Finnish Tax Administration has delivered the last tax decisions for 2025. Check that the rental income and the deductions made from it are correct.
Source - Tax refunds to your account
End-of-year tax refunds are paid to those whose taxation was completed in October.
Source - The limits on housing costs in social assistance are changing
The municipality-specific maximum housing costs that Kela accepts in social assistance are rising or falling in several municipalities. The change does not apply to general housing allowance.
Source - Additional advance payment on 2026 rental income
When you pay additional advance tax on 2026 income by 31.1.2027 at the latest, no interest accrues on the residual tax.
Source
No upcoming dates right now.
Frequently asked questions: Rental Radar
What is the average rent in Helsinki?
The average rent per square metre of privately financed rental dwellings in Helsinki was 21,34 €/m²/month in April–June 2026 (Statistics Finland). For studio flats the rent per square metre was 26,71 € and for two-room flats 20,37 €.
Will rents rise in 2026?
Privately financed rents rose by only 0,1 % year on year across the country in April–June 2026, and in the Helsinki metropolitan area they fell by 0,3 %. ARA rents rose faster, by 1,8 %.
How much does a rental flat cost in Tampere and Turku?
The average rent per square metre of a privately financed rental dwelling in April–June 2026 was 16,94 € in Tampere and 15,63 €/m²/month in Turku. For studio flats the figures were 21,06 € and 19,57 €/m².
What is an ARA rental home?
ARA housing is state-subsidised rental housing, with a nationwide average rent of 13.47 €/m²/month in April–June 2026, compared with 15.94 € for privately financed housing. You can apply for it through, for example, municipal rental companies such as Heka, VTS-kodit or TVT.
How do I know whether the rent asked is reasonable?
Multiply the home's floor area by the area's average rent per square metre: for example, a 30 m² studio in Helsinki × €26.71 is about €800/month (Q2 2026). New tenancies are usually slightly above the average; the next figures will be published on 15.10.2026.
How large may a rental deposit be?
A rental deposit may be at most the equivalent of three months' rent (Act on Residential Leases, section 8). The deposit is returned after the tenancy ends if the tenant has no unpaid rent or damage to be compensated.
May you smoke in a rental home?
From 1.10.2026, smoking in a rented apartment is prohibited unless otherwise agreed in the lease. The change also applies to existing agreements (Kiinteistöliitto).
How is rental income taxed?
Rental income is capital income, taxed at 30% and at 34% on the portion above €30,000. Expenses incurred in earning it, such as the maintenance charge, water charge and annual repairs, are deducted from rental income. Rent is taxed in the year in which it is paid.
What can a landlord deduct in taxation?
Deductible items include, for example, the maintenance charge, water charge, property tax, insurance, annual repairs, brokerage fee and, under certain conditions, the financing charge. For a furnished apartment, a flat-rate €40 or €60 a month can be deducted. Interest on a loan for a rental apartment is deducted from capital income while the apartment is in rental use. Loan repayments are not deductible.
How long is the landlord's notice period in 2026?
In agreements made after 1.10.2026, the landlord's notice period is four months if the tenancy has lasted continuously for at least two years, and otherwise three months. Previously the period was six months for tenancies lasting over a year. The tenant's notice period remains one month.
Is a rental deposit taxable income for the landlord?
Not when it is received. If the deposit is used to cover unpaid rent, it is rental income. The portion withheld to compensate for damage is tax-exempt compensation, and repair costs can be deducted only for the part exceeding the compensation (Finnish Tax Administration).
Is short-term rental (e.g. Airbnb) business activity?
It may be. According to the Finnish Tax Administration (Verohallinto), short-term letting is taxed as business activity if it has the hallmarks of a business, such as profit-seeking, planning, continuity and a broad customer base. For occasional furnished letting, the flat-rate furniture deduction is €1.30–2.00 per day.
How to use the information
- Compare the asking rent with the area's average rent per square metre: multiply the home's square metres by the figure in the table. In new tenancies the rent is usually slightly above the average.
- The rent per square metre for a studio is clearly higher than for a two-room flat – in Helsinki €26.71 vs. €20.37/m². A more spacious home may be cheaper per square metre.
- Rents in the Helsinki metropolitan area have fallen from a year ago, so it is worth negotiating the rent, especially if the home has been advertised for a long time.
- Also look at cities' own rental companies: ARA rents are on average about €2.5/m² cheaper than free-market ones.
- Before signing the contract, check the rent increase clause (e.g. linking to the cost-of-living index) and the amount of the deposit.
- Make the lease in writing and agree at the same time on an electronic channel for notices. From 1 October 2026, a notice of termination can be delivered electronically if this has been agreed in writing.
- Check whether smoking has been agreed in the contract: if not, smoking in the apartment is prohibited from 1 October 2026.
- Separate receipts from annual repairs and major improvements: an annual repair is deducted in full in the year paid, a major improvement through depreciation.
- Renting out a furnished home? The flat-rate deduction is €40/month for a studio and €60/month for a larger home, without receipts.
- No tax is withheld from rental income. Apply for advance tax in OmaVero or pay an additional advance payment by 31.1. of the following year at the latest, so that no interest accrues on residual tax.
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Sources (16)
- Statistics Finland: Dwelling rents 2026, 2nd quarter (16.7.2026)
- Statistics Finland StatFin 15fa: Rent index and average rents per square metre
- Statistics Finland: Dwelling rents 2025 (15.1.2026)
- Statistics Finland: release calendar (api.stat.fi)
- Statistics Finland: The number of renting households grew slightly in 2024 (9.10.2025)
- Finnish Tax Administration: Taxation of rental income (12.1.2026)
- Taxpayers of Finland: Capital income tax rates
- Taxpayers of Finland: How rental income is taxed
- Taxpayers of Finland: Deducting interest on an investment property loan
- Finnish Real Estate Federation: The Act on the Lease of Residential Premises is being reformed (4.8.2026)
- Environment Committee report YmVM 8/2026 (HE 33/2026)
- Finnish Landlords: The Tenancy Act is being updated
- Taloustaito: A rental deposit protects the landlord
- Taloustaito: An additional advance payment can help you avoid interest on residual tax (19.1.2026)
- Ministry of Social Affairs and Health: Housing costs in basic social assistance for 2027 (27.8.2026)
- Finnish Tax Administration: Important dates for private customers 2026
The information has been compiled from public sources on 6.10.2026. Always check the current terms from the original source. The information is not investment, loan or legal advice.