Vehicle tax

What is vehicle tax?

Vehicle tax must be paid for vehicles that are registered in and in operation in Finland. Traficom is responsible for collecting vehicle tax.

Vehicle tax is not the same as car tax. Vehicle tax is paid annually. Car tax is usually paid only once: when a vehicle is first commissioned in Finland or registered in Finland.

Who is liable to pay vehicle tax?

The taxpayer is liable to pay vehicle tax. In this context, the taxpayer means the person or company responsible for paying the tax.

You are liable to pay vehicle tax if any of the following applies to you:

• you are the vehicle holder, i.e. the primary user of the vehicle, and this is recorded in the Transport Register
• you are the vehicle owner and the vehicle does not have a holder 
• you have bought or received a vehicle that you have not yet registered in your own name, but the previous owner has filed a notification of transfer to you.

How is the vehicle tax period determined?

Normally, the vehicle tax period is 12 months. A new tax period will start automatically as soon as the previous period has elapsed.

Vehicle tax is paid for the period during which you are liable to pay the vehicle tax. In certain situations, the tax period may end earlier than usual, for example when your liability to pay the tax ends. In this case, the amount of vehicle tax payable may also change.

A tax period starts, for example, when

• the person liable for tax changes when the vehicle is bought
• the vehicle is registered for the first time
• the vehicle is commissioned.

A tax period ends, for example, when

• the person liable for the tax changes when the vehicle is sold
• the vehicle is decommissioned
• the vehicle’s details change as a result of a modification inspection in a way that affects vehicle taxation. This can occur, for example, when a vehicle is modified and inspected to qualify as a tax-exempt museum vehicle, or when the vehicle’s purpose of use changes in a way that affects the vehicle tax.

If you sell the vehicle, your tax period will end on the date of sale after you have submitted a notification of transfer.

If you decommission the vehicle, your tax period will end on the date of decommissioning.

If the amount of the vehicle tax or the tax period changes before the end of the tax period, you will receive an amended tax bill. The amended tax bill shows the revised amount of vehicle tax and any credits. The due date of the amended tax bill is the same as the due date on the original tax notice, meaning that the due date will not change.

If the tax period ends before its original end date and you have paid too much vehicle tax, you may receive a refund of the overpaid vehicle tax. Read more on What happens if you have paid too much vehicle tax?

When must the vehicle tax be paid and is it possible to postpone the due date?

The due date for vehicle tax is usually 42 days after the tax period and payment instalments have been determined. The vehicle tax must be paid on the due date at the latest. It is not possible to postpone the due date.

If you do not pay the vehicle tax by the due date, the vehicle will be subject to a prohibition of use. The prohibition of use applies to the vehicle even when the unpaid tax is owed by the vehicle’s previous taxpayer. The prohibition of use ends when all outstanding vehicle taxes have been paid.

The vehicle tax bill is sent well in advance of the due date. You will receive the tax bill electronically, for example as an e-invoice, through OmaPosti or Kivra, or as a Suomi.fi message.

You can find the vehicle’s tax period, the amount of vehicle tax payable, the due date, and the payment details on the vehicle tax bill and in My e-Services.

The due date does not change even if the vehicle's registration details change during the tax period or if, for example, an exemption is added to the vehicle's records.

You can pay the vehicle tax in one, two or four instalments. If you pay the tax in two or four instalments, a surcharge of EUR 3 is added to each instalment. You can change the number of instalments once during each tax period before the first due date. You can see the amounts of the instalments on the vehicle tax bill and in My e-Services.

If the vehicle tax has not been paid by the due date, Traficom will send a payment reminder two weeks after the due date. Late-payment interest of at least EUR 3 is added to the amount shown in the payment reminder.

What happens if too much vehicle tax has been paid?

An overpayment may arise if you have paid vehicle tax for a period during which you are no longer liable for the tax. This may occur, for example, if you sell the vehicle, decommission it, or if the vehicle tax has been paid more than once.

The overpaid amount is primarily credited against the next vehicle tax bill that is generated. The credit may also be applied to the vehicle tax of another vehicle you own.

If you do not own another vehicle to whose vehicle tax the credit could be applied, you can apply for a vehicle tax refund through My e-Services.

If you do not apply for a refund through My e-Services, Traficom will refund the overpaid vehicle tax to your bank account or by payment order 12 months after the refund has been generated.

What determines the amount of vehicle tax?

Vehicle tax may consist of a basic tax, a tax on driving power, or both.

For example, passenger cars and vans are subject to the basic vehicle tax. The basic tax is usually based on the vehicle’s CO₂ emissions value, which is reported to Traficom by the manufacturer.

Tax on driving power is generally charged when the vehicle is powered by something other than petrol, such as diesel or electricity. The tax on driving power is determined based on the vehicle’s total mass and the type of motive power it uses.

Vehicle tax may consist, for example, of the following components:

• basic tax, for example for a petrol-powered passenger car
• tax on driving power, for example for a diesel-powered lorry
• basic tax and tax on driving power, for example for a diesel-powered passenger car.

You can estimate the amount of vehicle tax using the vehicle tax calculator.

Frequently asked questions about vehicle tax

Further information