Exemption

We resolve exemption matters based on case-specific overall consideration.

The following matters will be taken into consideration

* the quality of the act being compensated,
* time elapsed from the event that caused the obligation to pay or compensate,
* the amount due,
* the partial payments made by the applicant,
* the age of the applicant,
* the financial situation and health of the applicant and
* other special circumstances.

We cannot grant exemptions for a payment or compensation that has been paid to the government before the exemption application was filed.

You can apply for exemption by submitting a
* free-form application or a
* form available on the State Treasury website or at the State Treasury upon request.

Send your application
* directly to the State Treasury OR
* to the collecting authority (e.g. the Tax Administration or the Legal Register Centre), who will then attach their own statement to the application.

Attach a report on the grounds upon which you base your application, copies of the documents upon which the obligation to pay or compensate is based, as well as a report on the applicant’s financial situation (maksuvapautusasetus 2 § (section 2 of the Decree on Relief from Payments)).

Copies of the case-specific documents attached to the application:

* the document (sentence, decision, etc.) that acts as a basis for the obligation to pay
* the tax certificates of the applicant and their spouse from three previous years
* the latest pay statement of the applicant and their spouse
* an account of any entrepreneurial income, pension income, unemployment allowance and other income and benefits (e.g. social assistance and child benefits)
* an account of the applicant’s assets
* an account of any other debts (the remaining debt and monthly payment must be indicated)
* an account of housing expenses and benefits
* an account of any decisions concerning child support
* an account of any illnesses (latest doctor’s statement), unemployment, incapacity for work or other matters that bear a significance to the application
* an account of exceptionally large health care expenses
* any reports that may bear a significance to the processing of the matter.

Note! Do not attach original documents to the exemption application you send to the State Treasury. We digitise all documents related to exemption matters sent to us and store them as electronic files. All paper documents are destroyed in connection with digitisation.