FinlandVero
Household deduction: county care fees out, water purifiers in
Assisted-living care in a resident's own rooms keeps its Yes, but not for fees paid to a wellbeing services county or joint authority; installing or servicing a home water purification system is newly deductible.
By Taxxa AI OyPublished 27 October 2026
Industry: Human health activities · Social work activities without accommodation
Household, care and nursing work done in the own rooms of a person living in a service home keeps its Yes in the work list — provided no service voucher was granted for the same work
Vero — but the row now states the county exception outright: no household deduction for payments made to a wellbeing services county (hyvinvointialue) or joint authority (hyvinvointiyhtymä)Vero. The bar mirrors the general line that payments to municipalities and cities generally do not qualify, from municipal home help and municipal workshop or school work to other municipal billsVero, just as statutory social- and healthcare client fees collected through a joint authority do not. VAT-free health and medical services sit outside the deduction altogether, with the familiar carve-outs: social-care services such as cleaning bought from a private provider rather than a municipality, and physiotherapy or occupational therapy from a licensed therapistVero.
Counties are not an absolute dead end. Under the deduction guidance, a payment to a county or joint authority can still qualify where the county pursues the commissioned work as taxable business activity and is entered in the prepayment registerVero — something the taxpayer must clarify with the county itselfVero, since carrying out statutory duties does not count as business activity. The work-list row states the main rule; the guidance holds the escape hatch.
The list also gains a qualifying renovation row: installation, repair and maintenance of a water purification system for a home or a leisure homeVero. It sits among the water rows — well cleaning, water-pipe installation in an old leisure home and off-grid wastewater systems qualify, while septic-tank emptying does not and connection fees qualify only as direct consideration for yard maintenance work — and inside the renovation frame, where work on one's own home, second home or city apartment qualifiesVero but a rented-out investment flat's renovation and all new construction do not.
A support grant or service voucher for the same work blocks the deduction entirely, even where the voucher covers only part of the billVero.
The work list applies the household deduction (kotitalousvähennys) under Tuloverolaki 127 a § and Verohallinto's Kotitalousvähennys guidance.
Buy assisted-living care from a private provider — or get the county's taxable-business statement first — and claim water-purifier installation and servicing for your own or leisure home.