Farm energy-tax refund rates rise for 2026 claims

Verohallinto's Maatalouden energiaveron palautus page now carries the 2026 claim round. Farmers file for 2026 by 1 March 2027 at the latestVero; a paper form must have arrived at Verohallinto by the deadlineVero, and no extension is availableVero. Communities and joint benefits file within four months of the end of the accounting period, as a rule with the tax return. The example is updated: an accounting period ending 30 September 2026 gives a claim period ending 31 January 2027 with payment at the end of February 2027.

The refund amounts for 2026 are higher because they include the 2026 additional energy-tax refundVeroVero. Verohallinto refunds excise on fuel oil and electricity used in agriculture, professional greenhouse cultivation or fish farming: light fuel oil 14.33 cents per litreVero, heavy fuel oil 16.08 cents per kilogramVero, R-class biofuel oil 14.33 cents per litreVero, and T-class biofuel oil (10.33 c/l minus the 2.10 c/l minimum tax) 8.23 cents per litreVero. Electricity is refunded at 2.19 cents per kilowatt-hourVero, only for category I consumption. The refund cannot exceed the tax included in the energy consumed during the tax year; private use of energy and diesel oil do not qualify, and no refund is paid below 50 euros.

The additional refund needs no separate application.Vero Verohallinto's 11 June 2026 notice explains the mechanism: the government proposes about 10 million euros of additional refunds for each of the 2025 and 2026 rounds, roughly four cents more per litreFinlex. The 2025 additional refund is paid automatically during 2026 on the consumption volumes already declared, with a separate appealable decision. The 2026 additional refund is folded into the per-unit amounts aboveVero and paid mainly in the normal application-based process together with the regular 2027 refund; a company or other community that receives its 2026 refund before the act enters into force gets a separate decision on the additional payment.

Payment goes once a year to the bank account Verohallinto holds: farmers, sole traders and partnerships between March and July, communities generally by the end of the month after the claim period. Without a correct account number no payment can be made, so the account must be declared or corrected in OmaVero, never on the refund application itself. The application must be filed in the name of the person granted the agricultural support, or it is rejected. The refund is taxable income in the year received and is also declared on the agricultural tax return.

The government proposal behind the additional refund is VM/2026/114.