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Generic Tax Name Motor vehicles tax - Vehicle tax
Tax name in the national language Ajoneuvovero/Fordonsskatt
Tax name in English Vehicle tax
Member State FI-Finland
Tax in force since 2004/01/01
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

Vehicle Tax Act of 30 December 2003 (1281/2003). (Originally Vehicle Tax Act of 30 December 1966 (722/1966)).

 
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

Owners or possessors of vehicles belonging to N or M categories (passenger cars, delivery vans, special purpose cars and lorries).

 
Tax object and basis of assessment

Vehicles belonging to categories N or M (cars, vans, special purpose cars and lorries), which are registered or should have been registered in Finland.

The vehicle tax constitutes of two elements. The basic tax is levied on all passenger cars, vans and special purpose cars, which have a maximum permitted total mass of 3,500 kg. In addition to the basic tax, the tax on the propelling force is levied annually on all vehicles using, entirely or partly, fuel other than petrol, i.e. diesel oil, kerosene, liquefied petroleum gas or electricity.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Certain vehicles owned by the State, fire engines, ambulances, cars used by foreign diplomatic missions, etc. and members of their personnel who are not Finnish nationals (under the condition of reciprocity) and buses are just some examples of exempted vehicles.

The tax is refunded for lorries transported by rail in Finland (subsidy for combined transports). The transport has to be a part of an international transportation and the minimum distance must be at least a 100 km radius. The refund is 50 euros for each transportation.

 
Rate(s) Structure

1. Basic tax 

From 1.1.2013 the daily amount of the basic tax ranging from 11.8 to 166.1 cents per day for passenger cars and delivery vans is levied according to CO2 emission level of the vehicle. A daily tax is 11.8 cents per day (43 euro per 365 days) when CO2-emission is 0 grams per kilometre. A daily tax is 166.1 cent per day (606 euro per 365 days) when CO2-emission is 400 grams per kilometre or more. 

 

2. Tax on the propelling force

The rates per day are as follows:

  • Passenger cars and dual-purpose cars (tax per 100 kg of the total weight or a fraction thereof)
    • propelling force solely electricity 1.5 cents 
    • propelling force electricity and petrol 0.5 cents 
    • propelling force electricity and diesel 4.9 cents 
    • propelling force gas 3.1 cents 
    • propelling force other (e.g. diesel) 5.5 cents
  • Motor caravans and delivery vans 0.9 cents /100 kg of the total weight or a fraction thereof
  • Lorries 
    • for two axled lorries 0.6 cent/100 kg and up to 12,000 kg, and 1.3 cents for each additional 100 kg; for three axled lorries 0.8 cents/100kg and for four axled lorries 0.7 cents /100 kg, and for five- or more axled lorries 0.6 cents/100 kg; 
    • for lorries with a bogie construction 2.2 cents/100 kg if the vehicle has two axles, 1.3 cents/100 kg, if it has three axles, 1.2 cents/100 kg, if it has four axles, and 1.0 cents/100 kg, if it has five axles or more;
    • for lorries with a bogie construction approved and used for the traction of semi trailers or trailers 2.1 cents/100 kg if the vehicle has two axles, 1.4 cents/100 kg if it has three axles, 1.3 cents/100 kg if it has four axles, and 1.2 cents/100 kg, if it has five axles or more.
 
Tax due date

The tax is assessed for 12-month tax periods. The tax per day is the share of the basic tax plus the share of the tax on the propelling force. The tax for the tax period is calculated by multiplying the sum of basic tax and tax on propelling force by the amount of days in the tax period. Vehicles removed from service but still in the register are exempted for the days for which an announcement of removal from service is given.

 
Tax collector

Collected by the Transport Safety Agency.

 
Special features

 
Economic function







Comments
 
Environmental taxes



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Tax revenue
ESA95 code d29bc + d59de

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 758.00 EUR 0.38
2011 759.00 EUR 0.39
2010 691.00 EUR 0.37
2009 655.00 EUR 0.36
2008 637.00 EUR 0.33
2007 612.00 EUR 0.33
2006 568.00 EUR 0.33
2005 537.00 EUR 0.33
2004 642.00 EUR 0.41

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