Which services qualify for the deduction?
According to the Finnish Tax Administration, household, care and nursing work that is done in your own home or holiday home qualifies for the household expense deduction. Among personal services, the deduction is also available for treatment given at home by a licensed physiotherapist or occupational therapist.
- Yes: cleaning, cooking and laundry at home
- Yes: childcare and care of children, the sick, the disabled and the elderly
- Yes: assistance with washing, dressing and eating
- Yes: care at home by a licensed physiotherapist or occupational therapist
- No: hairdressing and barbering services, even if done at home
- No: mere errands at a shop, bank or pharmacy
How much is the deduction in 2026?
According to the Finnish Tax Administration (updated 13.10.2026), in 2026 and 2027 the deduction is 40 % of the labour share for work bought from a company and 15 % of wages including side costs for work you hire yourself. The maximum is 2 100 euros and the deductible excess 150 euros per person per year.
The increase applies retroactively to all work paid for in 2026. Before 2026 the deduction was 35% and no more than 1,600 euros. You get the full 2,100-euro deduction when the labour share of the company's invoice is 5,625 euros.
Conditions for the deduction
The deduction is available only for the labour share, not for supplies. If you buy the service from a company, the company must be in the prepayment register. The deduction is personal, so spouses can each get it for their own payments. Keep the invoice and payment receipt, which show the labour share separately. The deduction can be taken into account in advance with a revised tax card or afterwards when checking the pre-completed tax return in OmaVero.
Example: if a company does cleaning at your home where the labour share is 1 000 euros, the deduction is 40 %, or 400 euros, from which the 150 euro deductible is subtracted. The final deduction is 250 euros. The deduction reduces the tax payable directly.
Why is a hairdresser not eligible?
The purpose of the household deduction is to support work related to maintaining and caring for the home. Hairdressing, barber and beauty services are marked in the Finnish Tax Administration (Verohallinto) table as not eligible for the deduction. Wellness massage does not qualify either.
How to check the qualifications of a masseur and a physiotherapist
A trained masseur is a title-protected healthcare professional, and a physiotherapist is a licensed professional. According to Job Market Finland (Työmarkkinatori), a trained masseur has completed the vocational qualification in massage. You can also work in the massage field without training, but then you may not use the title trained masseur.
You can check a professional right free of charge in the JulkiTerhikki service, maintained from the beginning of 2026 by the Permit and Supervisory Agency (Lupa- ja valvontavirasto), which took over Valvira's duties. Search for the person by name and check the professional title and the validity of the right. This information also matters for VAT, because health-care massage is VAT-exempt only when given by a trained masseur.
What about hairdressers and beauticians?
The titles of hairdresser, barber and beautician are not healthcare professional titles, so they cannot be found in JulkiTerhikki. You can ask the practitioner directly about their skills: what training and experience they have. If a business performs procedures that break the skin, such as tattoos, piercings or permanent makeup, the activity must be notified to the municipal health protection authority before it starts, under the Health Protection Act. Palvelututka brings VAT rates, deductions and registers together on one page.
Frequently asked questions
Can you get the household tax credit for massage?
Not for wellness massage. The deduction is available for treatment given at home by a licensed physiotherapist or occupational therapist.
How much is the household tax credit in 2026?
40% of the company's share of the work, up to €2,100 per person, €150 deductible. The increased amounts apply in 2026–2027 and retroactively to all work paid for in 2026 (Finnish Tax Administration, 13.10.2026).
How can I tell whether a masseur is trained?
From the free JulkiTerhikki register, maintained by the Finnish Permit and Supervision Agency.
Can you get the household tax credit for a hairdresser's home visit?
No. According to the Tax Administration, hairdressing and barbering services do not qualify for the household deduction, even if the service is done at home.
Calculate it yourself
- Hourly rate calculator for entrepreneurs: what hourly rate do you need? · free
- Annual service costs calculator: hairdresser, massage and others · free
Ready-made tools
- Renovation budget and household tax credit · Renovation budget, quote comparison and household tax credit calculator
- Service-sector entrepreneur's annual plan · Price list and margin €/h, 12-month sales plan, expenses, YEL, VAT threshold and net income
Sources
- Finnish Tax Administration: Which jobs qualify for the household expense deduction
- Finnish Tax Administration: Amount of the household expense deduction (updated 13.10.2026)
- Edilex: HE 113/2026
- Taloustaito: The sports and culture benefit rises to €540 – Parliament approved (21.9.2026)
- Job Market Finland: Masseur
- Licensing and Supervisory Agency: JulkiTerhikki
- Licensing and Supervisory Agency: Terhikki and Suosikki registers
- Finlex: Health Protection Act 763/1994
The article is general information and does not replace the guidance of an authority, a lawyer or an adviser. Check up-to-date information from the sources.