Recently, the inspector of the Inland Revenue issued collective rulings on the objections covered by the mass objection procedures against the level of the tax interest rate. The collective rulings follow the Parliament letter dated 13 February 2026, which announced that the inspector would make this decision.
Income tax and other taxes
The inspector dismissed objections to the level of tax interest rate for income tax and other taxes. In its 16 January 2026 ruling, the Supreme Court indicated that the general interest rate may be applied for income tax and other taxes. This has confirmed the tax authorities' position. Objectors will not receive an individual ruling. Individuals who have been granted a deferral of payment in connection with the objection will receive a letter stating that this deferral will expire. No appeal is possible against this collective ruling.
Corporate tax
The inspector grants all objections covered by the mass objection procedure. The Inland Revenue sends a reduction with an adjusted amount of tax interest within six months of the collective ruling. Objectors do not receive an individual response.
No objection yet?
If a corporate income tax assessment has been received with an incorrect, excessive tax interest rate, this may be grounds to file an objection. Whether this is still possible or necessary depends on the date on the assessment. Below is what the situation means for the assessment for each period and what steps, if any, are necessary.
17 January 2026 to 7 February 2026
For assessments within this period, the Inland Revenue may have applied an incorrect tax interest rate. If so, this will be automatically rectified. No action is required. The Tax Administration will send a separate notice about this.
5 December 2025 to 16 January 2026
An incorrect tax interest rate may have been used during this period. If a reduction in tax interest is desired, an objection must be filed within the statutory objection period. If that period has now expired, a request for reduction can be made.
4 December 2025 or earlier
For assessments with this date, it is no longer possible to adjust the tax interest rate applied. An objection or a request for a reduction will not affect the tax interest rate in these cases.