Employer-provided accommodation that includes heating (dwellings with central heating) is valued based on the property location. This applies to accommodation provided in Finland by an employer in Finland or a foreign employer.
The locations and the associated benefit value are tabulated and can be accessed for 2025 online, and the values for 2024 can be accessed here.
Where the employer provides their employee with accommodation, for which they pay their employer rent, any rent lower than the BIK value of that accommodation is a taxable benefit.
Rules about heating of the accommodation
The accommodation must be heated for the tabulated values to apply. There are some additional rules around the heating of the property:
- Ìý
•ÌýÌýÌýÌý the benefit of electrically
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:17