Cottage rental 2026: checklist for tenant and owner

When is demand highest

July is the busiest month for accommodation. According to Statistics Finland's preliminary data, there were about 3.25 million overnight stays in accommodation establishments in July 2026. The other peak is the school holidays, when cottages are often booked months in advance.

According to the indicative list of the Finnish National Agency for Education (Opetushallitus), the winter break 2027 is staggered over three weeks: in week 8 (22–26.2.2027) Helsinki, Espoo, Vantaa, Turku and Pori, among others, are on holiday; in week 9 (1–5.3.2027) Tampere, Jyväskylä and Lahti, among others; and in week 10 (8–12.3.2027) Oulu, Kuopio, Joensuu and Rovaniemi, among others. Check your own municipality's dates on the municipality's website.

Autumn holidays also increase demand: in 2026 the autumn holiday was in week 42 (12–16.10.) in, among others, the capital region, Turku, Tampere and Kuopio, and in week 43 (19–23.10.) in, among others, Oulu, Lahti and Pori.

Tenant's checklist

Read the description and terms of the listing carefully before paying. At the very least, make sure what is included in the price and what is charged separately.

Are final cleaning, bed linen, firewood and electricity included in the price?
Does the cottage have running water, a shower and an indoor toilet, or carried water and a dry toilet?
Is a boat, sauna or hot tub included in the price or an extra charge?
What is the maximum permitted number of people and can pets be brought?
What are the cancellation terms and cancellation fees?

Cancellation and problem situations

The 14-day right of withdrawal in distance selling under the Consumer Protection Act does not apply to accommodation and other leisure services agreed for a specific date or period. Cancelling a cottage booking is therefore governed by the terms of the rental agreement or the booking platform, and it is worth reading them before confirming the booking. Travel insurance cancellation cover may compensate for a cancellation, for example due to sudden illness, if the terms cover it.

If the cottage does not match the description, take photos and report the defect immediately to the landlord or the booking platform. If the matter is not resolved, consumer advisory services will help free of charge.

Preferably pay the advance through a well-known intermediary service or to an account whose owner's identity is known. If the listing looks too cheap or the landlord asks for payment in a hurry through an unfamiliar payment service, be careful.

Taxation of the owner's rental income

A private individual's cottage rental is usually capital income. Capital income tax is 30% up to €30,000 and 34% on the excess. From the rental income you deduct the costs incurred from renting, such as electricity, water, heating, property tax, the landlord's insurance and the costs of finding a tenant, for example brokerage fees.

If you also use the cottage yourself, according to the Finnish Tax Administration (Verohallinto) you can deduct expenses only for the rental period. For the residential building you can claim a 4% depreciation on the remaining acquisition cost, but depreciation is calculated only for the rental period, and no depreciation is made on the land. Depreciation and expenses must be declared yourself in the tax return. So record the rental and personal-use days for the whole year.

When renting is subject to value added tax

Renting out a cottage is usually a VAT-exempt transfer of the right to use a property. It can become taxable accommodation activity when the cottage is offered furnished, for short periods at a daily or weekly price, and the activity is continuous, outward-facing and profit-seeking. In the Finnish Tax Administration's example, a single cottage that the owners use themselves four weeks a year and rent out through an intermediary is tax-exempt rental.

VAT on taxable accommodation is 13,5 % from 1.1.2026. You must register in the VAT register when taxable sales exceed 20 000 € in a calendar year. A separately charged sauna fee or boat rental falls under the general rate of 25,5 %.

Platforms report income to the Finnish Tax Administration

Since 2023, digital platforms report sellers' details and property rental income to the Finnish Tax Administration. You must still report rental income yourself in your tax return. If there is any uncertainty about reporting, the Finnish Tax Administration's advice service can help, and for larger rental volumes it is worth asking an accounting firm or tax adviser for help.

Find a cottage with the Cottage Radar

Cottage Radar brings together rental cottages, cottages for sale and holiday dates. Compare the same week across services and check the cancellation terms before you pay a deposit.

Frequently asked questions

Can a rental cottage booking be cancelled within 14 days?

Usually not. The right of withdrawal does not apply to accommodation services agreed for a specific period, so cancellation is determined by the terms of the rental agreement.

How is cottage rental income taxed?

A private individual's rental income is usually capital income: tax is 30% up to €30,000 and 34% on the excess. The rental-period share of the costs is deducted.

Do you have to pay VAT on cottage rental?

Only if it is business-like accommodation activity and sales exceed 20 000 € a year. In that case the tax rate is 13,5 %.

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Sources

The article is general information and does not replace the guidance of an authority, a lawyer or an adviser. Check up-to-date information from the sources.