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.