The 2025 tax returns must be submitted in April. Artists should carefully review and supplement their pre-completed tax return. Legal Advisor Briitta Kuokkanen has compiled a checklist and resources to support you in filing your return.
Most 2025 tax returns are submitted in April. The due date for tax returns of self-employed persons operating as private traders is mainly 1 April 2026.
Individual taxpayers must file their tax return on 14 April, 21 April or 28 April 2026. You only need to make changes to your pre-completed tax return if there is something to correct or add.
When preparing your tax return, it is important to remember that the tax changes introduced at the beginning of 2026 will apply only to the 2026 tax year.
When submitting the 2025 tax return, the following practices are still valid:
- You can still claim a deduction for membership fees paid to labour market organisations such as trade unions.
- As an employee, you can still claim a home office deduction for your wage income or a deduction based on actual expenses even if your working space/studio is located in your home.
- You can still claim either a standard deduction or a deduction based on actual expenses from your other income even if you work at home or at your leisure property.
Deductions must always be allocated to the correct type of income.
Artistic Activity as Income Generating Activity
If your artistic work is considered income generating activity, remember the following when completing your tax return in MyTax:
- Check your pre completed tax return and correct any necessary details.
- Report the total amount of income received from your artistic activity and the related expenses on the page ‘Other income’ under Income-generating activities. The Tax Administration does not have any advance information on these details so they must be reported by the taxpayer.
- Travel expenses and increased living expenses arising from temporary work trips must be reported in their own section.
- Any grant received is reported on the page ‘Other ‘income under ‘Grants’.
Remember to Respond to Requests for Further Information
If the Tax Administration requests additional information with a request for further information, you must reply carefully to all questions. You may request more time from the Tax Administration if needed. A clear reply will make the processing easier. If necessary, you can contact the legal counselling service of the Artists’ Association of Finland.
More guidance on Tax Return
Explore our guidance designed for professional artists:
https://www.artists.fi/en/tax-guide-professional-artists
Instructions on tax return deadlines and forms:
https://www.artists.fi/en/tax-return-due-dates-and-forms
More detailed guidance on completing the tax return and useful links to the Tax Administration’s instructions:
https://www.artists.fi/en/grants-and-taxes
In our guidance on grants, you will find general information on the taxability of grants and how a grant must be reported on the tax return:
https://www.artists.fi/en/general-information-taxation-visual-artists
This guide will help you determine whether your activity is taxed under the Income Tax Act or the Business Income Tax Act. There may be differences in the deductibility of expenses depending on which act your activity falls under.