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Regulating short-term rentals and energy efficiency

An annual limit of 90 days will be set for the short-term rental of an unoccupied home in local detailed plan areas, exceeding which will require a building permit. At the same time, provisions on zero-emission buildings and energy efficiency in line with EU directives will be added to the act.

Tightening the taxation of share exchanges

Tax rules for share exchanges in corporate restructurings will be tightened so that owners can no longer artificially increase the amount of tax-relieved dividends or reduce capital gains taxes. At the same time, carrying out genuine corporate restructurings and raising international financing will be made more flexible.

Vuoden 2026 kolmanneksi lisätalousarvioksi

Abolishing Ara

The Housing Finance and Development Centre of Finland (Ara) will be abolished as an independent agency from 1 January 2025. The agency's duties and personnel will be transferred to a centre for state-subsidised housing construction to be established within the Ministry of the Environment.

Finland's accession to NATO

Finland will join the NATO defence alliance and become part of its collective defence. Through accession, Finland will receive NATO's security guarantees and commit to assisting other member states in the event of an attack.

Tightening funding for wellbeing services counties

The rules governing central government funding for wellbeing services counties will be amended by introducing a graduated deductible to the retrospective adjustment and by taking changes in the level of client fees into account in the funding in advance. The amendments aim to encourage wellbeing services counties to curb the growth of costs.

Removing driving licence examinations from health centres

Health centres will no longer carry out medical examinations or issue certificates for driving licences. A medical report on driving ability will as a rule have to be obtained from a private medical clinic at one's own expense.

Merging student and social security appeals

The Student Financial Aid Appeal Board will be abolished and appeals concerning student financial aid benefits transferred to the Social Security Appeal Board. At the same time, the procedure for the annulment of decisions on unemployment security will be streamlined, and the provisions on leaving disability pensions in abeyance will be extended.

Merging education and culture agencies

The separate agencies operating under the Ministry of Education and Culture will be merged into five larger agencies from the beginning of 2026. The reform will clarify administration and bring together bodies carrying out similar tasks.

Early childhood education and care vouchers

Service vouchers for early childhood education and care will be regulated under a dedicated act instead of health and social services regulation. The use of service vouchers will remain voluntary for municipalities and an option for families to choose a private early childhood education and care place.

Restricting school transport subsidy

Only students entitled to free upper secondary education will receive school transport subsidy. Other upper secondary students will no longer receive subsidy for their journeys to school.

Reforming child offence investigations

The assistance of specialised healthcare units will be extended to cover all suspected offences involving persons under 18 years of age, in addition to current sexual and assault offences. The units will also provide children and their families with early psychosocial support and training for professionals.

Digital education and career planning service

A new national digital service, Osaamispolku, will be established in Finland to support citizens in their education and career choices and in developing their competence. The service will bring together education and labour market data and offer AI-based suggestions according to the user's interests and skills.

Easier financing for student housing

State interest-subsidy loans of up to 100 per cent of project costs may be granted for the construction and renovation of student housing. The amendment safeguards the completion of new student housing in a situation where direct state investment grants are no longer awarded for it.

Improving pregnancy and organ donor benefits

Pregnant women will be eligible to receive special pregnancy allowance more often and also on a partial basis if working conditions endanger their health and no alternative work is available. Donors of organs, tissues or cells will be fully compensated for loss of earnings resulting from the procedure.

Tightening conditions for state-subsidised rental housing

Rules on state-subsidised rental housing will be tightened so that housing is better targeted at low-income people who need it the most. Transferring a tenancy to a family member or subletting an apartment will require the landlord's permission, and short-term letting of an apartment will be prohibited completely.

Raising snus and nicotine pouch limits

Travellers may bring in tax-free up to one kilogram of snus and one kilogram of nicotine pouches from another EU country. The previously planned stricter import limit of 200 grams will not be implemented.

Streamlining the recognition of foreign qualifications

Recognition of professional qualifications and eligibility for public posts in Finland for people who have studied abroad will be streamlined and sped up. Gaps in education can also be bridged through work experience, an adaptation period, or an aptitude test instead of supplementary studies alone.

Salmonella compensation fund for pig farms

A salmonella compensation fund for the pig sector will be established in Finland to compensate farms for decontamination costs and financial losses caused by the disease. The fund will be financed mainly through annual fees collected from pig farmers and initial capital provided by the state.