Household tax deduction
Part of the evening back at tax time
When a chef comes to your home, the labour share is household work — and qualifies for the Finnish household tax deduction.
For a private-chef dinner the invoice is split into two parts: the labour share and the ingredients share. The labour share is household work, for which you can claim the kotitalousvähennys deduction in your own taxation.
The deduction applies to work done in your own home or holiday home — work done in your parents' or grandparents' home may also qualify.
Updated 13 October 2026
The Finnish Tax Administration raised the household tax deduction retroactively from the start of 2026: for work bought from a company the deduction is now 40% of the labour share (previously 35%) and the cap is €2,100 per person (previously €1,600). The €150 excess is unchanged. The same rules apply in 2027, and the raise covers every dinner paid for in 2026.
Tax Administration press release, 13 Oct 2026 (in Finnish) →How the split works
For a private-chef invoice, roughly 60–70% is typically the labour share, and that is the part the deduction is calculated on. The rest is ingredients. For 2026 and 2027 the deduction is 40% of the labour share, up to €2,100 per person, with a €150 excess.
vero.fi →- ✦The invoice itemises the labour and ingredient shares ready for the claim.
- ✦The deduction can be shared between spouses.
- ✦Umami Catering (Chili Catering, business ID 2515229-7) is in the Finnish prepayment register (ennakkoperintärekisteri), which is a precondition for the deduction.
- ✦The deduction rate and annual caps are set each year by the Finnish Tax Administration.
We don't estimate the euro amount of your deduction — check the current terms and your own situation at the Finnish Tax Administration (vero.fi) or with your accountant.
The household tax deduction in 2026 and 2027
On 13 October 2026 the Finnish Tax Administration announced that the household tax deduction rises retroactively from the start of 2026. For work bought from a company the deduction is 40% of the labour share, up from 35%. The cap rises from €1,600 to €2,100 per person. The excess stays at €150 per person and is subtracted once a year.
The raise covers every job paid for in 2026, including dinners that have already taken place. You can take the benefit right away by ordering a new tax card in MyTax (OmaVero), or later by adding the deduction to your pre-completed tax return in the spring. The same rules apply through the end of 2027.
An example of the invoice split
A dinner for eight at €150 per guest comes to €1,200 including VAT. With a labour share of 60–70%, about €720–840 of it is work that qualifies for the household tax deduction. The rest, about €360–480, is ingredients, which don't qualify.
In 2026 and 2027 the deduction is 40% of the labour share. The final euro amount depends on the €150 excess and your other household-deduction claims for the year, so check your own figure with the calculator at vero.fi. The example is indicative, not a quote.
Frequently asked questions
How much is the household tax deduction in 2026?
- 40% of the labour share of work bought from a company, up to €2,100 per person. The excess is €150. The raise took effect retroactively on 1 January 2026 and also applies in 2027. Previously the deduction was 35% with a €1,600 cap.
Who can claim the deduction?
- The person who pays the invoice, when the work is done in their home or holiday home. Work in a parent's or grandparent's home may also qualify. Spouses can split the deduction.
Does it apply to a rented home?
- Yes. The deduction relates to your own home, whether you own it or rent it.
How do I claim it?
- Either in advance by changing your tax card in MyTax (OmaVero), or afterwards in your pre-completed tax return. You need the labour share from the invoice and the payment details. The invoice itemises labour and ingredients for you.
Is Umami Catering in the prepayment register?
- Yes. Chili Catering (business ID 2515229-7, trading as Umami Catering) is in the Finnish prepayment register (ennakkoperintärekisteri). The deduction is only available for work bought from a registered company, and you can check the registration at ytj.fi.
Are ingredients deductible?
- No. Only the labour share qualifies. Ingredients are shown on their own line on the invoice.