The Finnish Tax Administration will introduce a new business industry classification, TOL 2025, at the beginning of 2026. Until 31 December 2025, both the Tax Administration and its customers must continue using the current TOL 2008 classification. The industry classification (toimialaluokitus) is a core company data element used across tax administration systems and public registers. Automatic update by the Tax Administration At the turn of the year, the Tax Administration will automatically update companies’ industry codes to align with TOL 2025.
Companies will not receive separate notifications of the update. The updated industry codes will be visible in the Business Information System (YTJ) on the same day. After the update, companies can review and, if necessary, amend their industry classification via MyTax (OmaVero). Impact on companies’ own systems Companies and service providers that use industry classification data in their own accounting, ERP, or reporting systems must ensure that their systems are updated to support the new TOL 2025 codes.
Examples of commonly used code changes include:
• 41200 Construction of residential and other buildings → 41000 Building construction
• 56101 Restaurants → 56111 Food service restaurants
• 68209 Other renting and management of real estate → 68203 Other real estate rental and management
• 45112 Retail sale of cars and light motor vehicles → 47811 Retail sale of cars and light motor vehicles
• 86901 Physiotherapy → 86950 Physiotherapy services Purpose of the update
The industry classification is being revised to reflect changes in the economy, including technological development, new forms of economic activity, and increased globalisation.
The updated classification also improves international comparability of statistics. Important exception Despite the general transition to TOL 2025, excise duty state aid refund applications and registrations must still use TOL 2008 after 1 January 2026.
