The household tax credit in a 2026 energy renovation
Updated
In 2026 the Finnish household tax credit is 35% of the labour share of a company invoice, capped at €1,600 per person after a €150 own share. Giving up oil heating raises it to 60% and €3,500. The rise to 40% and 2,100 euros is a bill, HE 113/2026 vp, parliament has not passed (Verohallinto, 10 February 2026).
The labour share only, never the equipment
The credit is computed on the labour line of the invoice alone. Equipment, materials and travel are outside it entirely, so ask the contractor to itemise labour while you are still comparing quotes. The €150 own share means nothing is deductible below €428.58 of labour, and the €1,600 cap is reached at roughly €5,000 of labour. When a household employs the worker directly instead of buying from a company, the rate is 13% of the wages paid (Verohallinto, 10 February 2026).
The prepayment register decides the whole credit
This is the commonest way to lose the credit outright, and it cannot be fixed afterwards. The household tax credit is available only if the company that did the work was in the prepayment register at the moment the invoice was paid. If it was not, no credit is given at all — not even when the work was subcontracted to a registered company. Checking is the payer’s duty, and the register entry is public in YTJ. (Verohallinto, 10 February 2026) So check the register in YTJ on the day you pay the invoice, not on the day you accept the quote.
A grant and the credit do not fit the same job
A state grant blocks the household tax credit for the same work entirely, even when the grant does not cover all the costs and even when the parts of the job fall in different tax years. One measure cannot carry both a grant and the credit. (Verohallinto, 1 January 2025) In practice this now concerns only those who received the oil-heating conversion grant before it closed. The grant is closed. Applications ended on 25 May 2026 at 16.15, the appropriation was spent in full and over 300 applicants received nothing. It used to pay €4,000 / €2,500 depending on the replacement system (Elinvoimakeskus, 1 September 2026).
The raise to 40% is a bill, not a law
Several comparison sites already publish the raised figures as if they were in force. They are not. Household tax credit: 35% of the labour share of a company invoice, up to €1,600 per person per year, with a €150 own share (Verohallinto, 10 February 2026). The government has proposed raising this to 40% and €2,100 for 2026–2027, retroactively from 1 January 2026 (HE 113/2026 vp, Eduskunta, 11 June 2026). Parliament has not passed the bill, and the tax administration still writes about it in the conditional (Verohallinto, 16 June 2026). Budget on today’s numbers and treat the raise as upside — retroactive entry into force would mean work paid for during 2026 benefits after the fact.
The payment date decides the tax year
The credit is granted for the year in which the invoice was paid — not the year the work was ordered or done (Verohallinto, 10 February 2026). Every heating and solar project therefore has a hard 31 December boundary. Because the credit is personal, a couple each get their own, and a job split across two tax years can reach the cap twice.
Installers whose invoice can carry the credit
355 installersCheck each company’s prepayment register entry in YTJ on the day the invoice is paid. Lämpöopas does not hold register data.
- 100 Sähkö Suomi OyKuopio · In the Tukes register
- 1KOMMA5° Suomi - TampereTampere · In the Tukes register
- A-EnergiaHelsinki · In the Tukes register
- A.N SähkörakennusKangasala · In the Tukes register
- A&H Lämpötekniikka OyOulu · In the Tukes register
- Acosta Helsinki OyHelsinki · In the Tukes register
- Ahmoon Vesi ja Lämpö OyLohja · In the Tukes register
- AirconOulu · In the Tukes register
- AJ Energia OyJyväskylä · In the Tukes register
- Asbetec OyPorvoo · In the Tukes register
- Asennus ToivonenHyvinkää · In the Tukes register
- Asennus-Santeri OyHyvinkää · In the Tukes register
Frequently asked questions
How large is the household tax credit in 2026?
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Household tax credit: 35% of the labour share of a company invoice, up to €1,600 per person per year, with a €150 own share (Verohallinto, 10 February 2026).
Is the credit rising to 40%?
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It has not risen. 35% and €1,600 are still the law. The government has proposed 40% and 2,100 euros for 2026–2027, but HE 113/2026 vp is still only a bill (Eduskunta, 11 June 2026). Parliament has not passed the bill. Only the referral debate has been held (12 June 2026); there is no committee report, no vote and no law. The tax administration writes about it in the conditional.
How much do you get for giving up oil heating?
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Giving up oil heating altogether carries an elevated credit of 60% of the labour share, up to €3,500 per person, in force until 31 December 2027 (Verohallinto, 10 February 2026). It applies only to actually giving up oil heating: the boiler, burner, tank and pipes must all be removed. If oil heating stays as a parallel system the ordinary €1,600 cap applies. Of the €3,500, at most €1,600 may come from other qualifying work.
Can one job carry both a grant and the credit?
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A state grant blocks the household tax credit for the same work entirely, even when the grant does not cover all the costs and even when the parts of the job fall in different tax years. One measure cannot carry both a grant and the credit. (Verohallinto, 1 January 2025)
What if the installer is not in the prepayment register?
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The household tax credit is available only if the company that did the work was in the prepayment register at the moment the invoice was paid. If it was not, no credit is given at all — not even when the work was subcontracted to a registered company. Checking is the payer’s duty, and the register entry is public in YTJ. (Verohallinto, 10 February 2026)
Sources
- HE 113/2026 vp — hallituksen esitys laiksi tuloverolain muuttamisesta
Eduskunta · 11 June 2026 · authority or research
- Avustuskäsittely öljy- ja maakaasulämmityksestä luopuville on päättynyt
Elinvoimakeskus · 1 September 2026 · authority or research
- Avustus asuinrakennuksen öljylämmityksestä luopumiseksi (VNA 803/2021)
Elinvoimakeskus · 25 May 2026 · authority or research
- Kotitalousvähennys verotuksessa (VH/555/00.01.00/2026)
Verohallinto · 10 February 2026 · authority or research
- Lehdistötiedote: Kotitalousvähennykseen ehdotetaan korotusta
Verohallinto · 16 June 2026 · authority or research
- Kotitalousvähennys asunnon kunnossapito- ja perusparannustöistä sekä öljylämmityksestä luopumisesta aiheutuneista töistä
Verohallinto · 1 January 2025 · authority or research
Figures verified 3 September 2026