On 9 April 2021, Finnish Tax Administration has published an announcement providing one-month extension of filing deadline for corporate income tax returns. Due current pandemic situations, the Tax Administration is giving corporate entities and benefits under joint administration more time to file their tax returns. Corporate entities include, for example, limited liability companies. The tax return can now be filed within five months from the end of the accounting period. Normally, the tax return must be filed within four months.

The Tax Administration is granting corporate taxpayers a month of extra time for filing tax returns due to the coronavirus situation. This extra month does not need to be separately requested, and no late-filing penalties are imposed for tax returns filed during the month.

This decision applies to corporate entities and benefits under joint administration whose accounting period ended between December 2019 and February 2020. These corporate taxpayers are now allowed to file their tax return within five months from the end of their accounting period, as opposed to the normal time limit of four months. The new filing deadline will be displayed in MyTax in April.  The decision concerns approximately 80% of corporate entities and benefits under joint administration. For most such corporate taxpayers, the accounting period ended on 31 December 2019. Normally, these taxpayers would have to file their tax return by 30 April 2020. However, this filing deadline has now been extended to 31 May 2020. Because the day is a Sunday, the tax return can still be filed on Monday 1 June 2020.