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Prepayment tax (ennakkovero)
Entrepreneurs pay income tax in advance during the year. How it works and how to avoid extra tax.
For: All entrepreneurs · Figures checked 20 October 2026How it works
- When you start, you give the Tax Administration an estimate of your yearly profit.
- The Tax Administration sets your prepayment tax and the due dates. You see them in OmaVero.
- Pay each instalment with the reference number shown in OmaVero.
Change it when your income changes
If your income grows or falls, apply for a change in OmaVero. Too little prepayment means back tax and interest after the year ends. Too much is returned later. Tell us when your income changes and we update the estimate for you.
Before the year ends
If you have paid too little, you can pay a supplementary prepayment (täydentävä ennakko) early in the following year to reduce interest. OmaVero shows the date and amount.
Official sources
This guide is general information, not personal advice. Ask us about your own situation.
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