Private home services not subject to value added tax

You can purchase home services without value added tax if your functional ability has become impaired.
Photo: Sakari Röyskö

If your ability to function has become impaired due to age, illness, or exhaustion caused by informal care or other similar reasons, you can purchase home services and related support services from a private company without value added tax. The prerequisite for the VAT-exempt price is for the company to sell services to a person in need of social welfare.

Home services cover assistance related to housing, personal care and other activities that are part of normal life.

Home care support services refer, for example, to

  • a meal service 
  • clothing care
  • cleaning
  • accompanying services  
  • services promoting social interaction. 

You can contact companies approved as service providers yourself. You do not need a decision from social welfare authorities. The company can assess whether you are entitled to receive the service at the VAT-exempt price.
The company will assess your service needs and make a service plan and agreement with you for the provision of the services as social welfare services.

Support service providers of home services approved by the City of Helsinki (PDF), in Finnish