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New law in force 1 Oct 2026 — the 90-day rule
Updated

🏠 Can I rent out my flat on Airbnb in Finland?

It depends
Quick answer

Yes — and the rules just got clarified. Finland's new short-term rental laws are confirmed and take effect 1 October 2026: letting your own permanent home to travellers stays unrestricted, but an investment flat in a zoned area may be let in stints under 28 days for at most 90 days per calendar year without a permit — municipalities may allow up to 180 on chosen areas. The EU short-term rental regulation adds registration numbers and platform data duties from May 2026. Rental income is always taxable.

📋 The rules

  • Short-letting your own permanent home (e.g. during your holiday) remains free of day caps and permits.
  • Investment flats in zoned areas: from 1 Oct 2026, sub-28-day stints for at most 90 days per calendar year without a permit; municipalities may allow up to 180.
  • Beyond the caps, or professional accommodation, requires a permit / change of use — it's then lodging business, not housing.
  • The EU STR regulation (2024/1028) brings registration numbers and platform reporting from May 2026.
  • Rental income is taxable capital income from the first euro — declare it; furnished short-let costs are partly deductible.

🔓 Exceptions

  • A housing company can't ban ordinary short-letting outright, but continuous hotel-like operation has been held contrary to residential articles — disturbances can lead to possession takeover.
  • Tenants need the landlord's consent to re-let the whole flat — Airbnb without it is a classic termination ground.

⚠️ Penalties

Exceeding the day caps without a permit can bring building-control prohibitions and penalty payments from 10/2026; undeclared rental income leads to back taxes with surcharges. A tenant's unauthorised re-letting is grounds for contract termination.

📎 Sources

Verified: 2026-06-20

❓ Frequently asked questions

Does the 90-day cap cover my own home?

No — your permanent home stays outside the caps. The limit targets investment flats in zoned areas from 1 Oct 2026.

Can a housing company ban Airbnb?

Not by simple decision — but continuous hotel-like use can violate the residential purpose in the articles, and disturbances can trigger a possession-takeover warning.

Can a tenant Airbnb their rental?

Re-letting the whole flat needs the landlord's consent — without it, it's a breach and a classic termination ground.

How is the income taxed?

As capital income from the first euro (30/34%). Costs (cleaning, platform fees, part of furnishings) are deductible — declare in OmaVero.

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