Farm energy-tax top-up refunds paid in week 40

Verohallinto will pay the 2025 additional refunds of agricultural energy tax to customers at the end of September, in week 40Vero. Farmers entitled to the additional refund receive the decision in OmaVero: the original week-39 decisions were withdrawn and corrected replacements follow in week 40.

An update published on Friday 25 September at 15.00 warns that the decision letters sent in week 39 contain errors, including a reference to tax year 2021Vero. Verohallinto has removed the faulty letters from OmaVeroVero and will send new corrected decisions in week 40. The error concerns only the lettersVero: the additional refunds themselves will be paid to customers in the correct amounts in week 40. Recipients who already saw a week-39 letter with a 2021 reference should therefore disregard it and wait for the corrected decision, rather than acting on the faulty figures.

The additional refund covers farmers as well as grain dryers, professional greenhouse growers and aquaculture operatorsVero. It is paid on light and heavy fuel oil and on R-grade biofuel oil, at 4 cents per litre for light fuel oilVero, 4 cents per litre for R-grade biofuel oilVero and 4.49 cents per kilo for heavy fuel oilVero. No additional refund is paid on T-grade biofuel oil or on electricity.

No separate application is neededVero. Verohallinto calculates the additional refund from the consumption volumes the customer already reported in the 2025 energy tax refund application, and pays it to everyone who previously received an approved decision on that applicationVero. Conversely, no additional refund is available where a professional farmer, greenhouse grower or aquaculture operator never applied for the 2025 agricultural energy tax refund at all, or where the tax-year application was rejectedVero — the farmer application deadline was 2 March 2026, and for limited companies and other entities four months after the end of the financial period.

For 2026 the additional refund comes later and through a different channel: it will be paid to farmers together with the normal agricultural energy tax refund in spring 2027, by increasing the euro amount refunded on fuel oil, and it is likewise calculated from the fuel-oil consumption volumes reported in the refund application. A company or other entity that has already received its 2026 refund will later receive a separate decision on payment of the 2026 additional refund.

Source: Verohallinto news 25.9.2026 (updated 15.00); Maatalouden energiaveron palautus guidance.