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Generic Tax Name Motor vehicles tax - Car tax
Tax name in the national language Autovero/Bilskatt
Tax name in English Car registration tax
Member State FI-Finland
Tax in force since 1995/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Car Tax Act of 29 December 1994 (1482/1994). (Originally Car Tax Act of 15 November 1967 (482/1967.)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

The person to be registered as the vehicle's owner.

 
Tax object and basis of assessment

Passenger cars, delivery vans, busses weighing less than 1,875 kg and motorcycles.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

The following vehicles, inter alia, are exempt: fire engines, ambulances and lorries,motor caravans with unladen weight of at least 1,875 kg, cars used by foreigndiplomatic missions and consular posts headed by career consular officers, as well asmembers of their personnel who are not Finnish nationals, three wheeled delivery cycles,cycles for disabled people and mopeds.

Cars owned and used by EU bodies located in Finland and cars owned and used bypersons who have been permanently resident elsewhere than Finland and who have beenengaged by such bodies are exempt.

Cars for disabled people may be partly exempted on application. Cars used as taxi cabs are granted a reduction of up to 4,800 euros.

Non-residents are entitled to import their vehicles for their own use tax-exempt for aperiod of six months (the customs may extend the period by one year).

 
Rate(s) Structure

Tax rates

The tax on a passenger car or a van is calculated from the CO2 emission based tax rate and the taxable value of the car. The tax rate is 5–50 % depending on the CO2 emissions declared by the car manufacturer for a combination of city and road driving. If a van weighs more than 2,500 kg and it fulfils certain other criteria for a delivery van, its CO2-based tax rate is reduced by 9.8–21.7 percentage units depending on the van's weight.

The tax for a used imported car or van is calculated the same way. Where CO2 emissions information is not available, the tax rate is based on the mass and the energy source of the vehicle.

The tax on motorcycles is calculated on the basis of engine capacity or energy source asfollows:

 

Engine capacity in cubic centimetres (cc)

Rate of tax as a percentage of taxation value

up to 130

9.8

131-255

12.2

256-355

15.9

356-505

19.5

506-755

22

756 or more

24.4

Electric vehicles in category L

12.2

 

Taxable values

The taxation value is the vehicle's ordinary retail value on the Finnish market at the time of the taxation. This means the price that would be generally obtained when one similar vehicle (with tax included) is sold on the Finnish market to a buyer who is in the position of a consumer. If a value based on the ordinary selling prices is not available, the ordinary retail value is determined starting from the price for which similar vehicles are generally offered for sale and reduced by an amount representing customary discounts.

 
Tax due date

The car tax must be paid before a vehicle can be registered or taken into use in Finland.

 
Tax collector

The tax is collected by the Customs. If the structure classification or the purpose of usage of a registered car is changed, the tax is collected by the Traffic Security Agency.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ae

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,006.00 EUR 0.50
2011 1,068.00 EUR 0.54
2010 941.00 EUR 0.50
2009 687.00 EUR 0.38
2008 1,016.00 EUR 0.52
2007 1,217.00 EUR 0.65
2006 1,304.00 EUR 0.76
2005 1,277.00 EUR 0.78
2004 1,235.00 EUR 0.78
2003 1,207.00 EUR 0.80
2002 1,022.90 EUR 0.69
2001 922.20 EUR 0.64
2000 1,058.70 EUR 0.78

Comments