Vehicle tax must be paid annually for passenger cars, vans and lorries registered and in operation in Finland.
What is vehicle tax?
If your vehicle is petrol-powered, you pay only the basic tax. If the vehicle is powered by some other force or fuel than petrol, such as diesel or electricity, you must also pay the tax on driving power in addition to the basic tax.
How is the basic tax determined?
The basic tax is paid on passenger cars and vans. The basic tax is determined on the basis of the CO2 emission value, i.e. the carbon dioxide emission value reported by the manufacturer. An emission value has been determined for all types of vehicles only since 2008. If the vehicle does not have a CO2 emission value, the basic tax is determined according to its gross vehicle mass. The emission values measured as part of vehicle inspections do not affect the tax.
The effect of the year of commissioning the vehicle on determining the tax
The basic tax for a vehicle is calculated either on the basis of the CO2 emission value or the gross vehicle mass of the vehicle.
The basic tax is determined according to the CO2 emission value:
- Passenger cars with a total mass of a maximum of 2 500 kg: commissioned in or after 2001.
- Passenger cars with a total mass of over 2 500: commissioned on or after 2002.
- Vans: commissioned in or after 2008.
- Dual-purpose vehicles: commissioned in or after 2006.
The basic tax is determined according to the total mass:
- Passenger cars with a total mass of a maximum of 2 500 kg: commissioned before 2001.
- Passenger cars with a total mass of over 2 500 kg: commissioned before 2002.
- Vans: commissioned before 2008.
- Dual-purpose vehicles: commissioned before 2006.
- Other vehicles with no registered CO2 emission value.
Changes to the basic tax of vehicle tax
Basic tax of vehicle tax decreasing as of 1 January 2025
If the vehicle has a CO2 emission value (NEDC measurement method):
- The amount of the basic tax decreases if the emission value of the vehicle is between 111–210 g/km.
The annual tax reduction for these vehicles is on average EUR 23.
- Check the comparison table: Basic tax based on the CO2 emissions data using the NEDC measurement method starting from 1 January 2025 to 31 December 2025
- You will see on your vehicle tax bill or in My e-Services whether your vehicle's CO2 emission details have been measured using the NEDC measurement method.
If no emission value has been determined for the vehicle, i.e. the tax is determined on the basis of the total mass:
- The basic tax will decrease by approximately EUR 52 per year.
- Check the comparison table: Basic tax based on total mass starting from 1 January 2025
The change was already visible on tax bills sent during 2024.
The basic tax for electric cars will increase as from 1 January 2026.
- The annual vehicle tax for fully electric cars will increase by EUR 52.91.
- The increase in the basic tax will already be indicated on tax bills sent during 2025 if they include tax for the year 2026.
The basic tax for low-emission vehicles will increase as from 1 January 2026
- The basic tax in accordance with the NEDC measurement method will increase if the emissions are 0–82 g/km.
- The basic tax in accordance with the WLTP measurement method will increase if the emissions are 0–102 g/km.
- The new basic tax is 29.10 cents per day, i.e. EUR 106.21 per year.
How is the tax on driving power determined for a vehicle?
The tax on driving power must be paid on passenger cars, vans and lorries powered by fuel other than petrol.
The tax on driving power is determined on the basis of the vehicle’s driving power and its gross vehicle mass.
Changes to the tax on driving power in vehicle tax
The rates of the tax on driving power for passenger cars and dual-purpose vehicles until 31.12.2025:
- Diesel 5.5 cents per day / partial or complete 100 kg
- Electricity 1.5 cents per day / partial or complete 100 kg
- Electricity and petrol 0.5 cents per day / partial or complete 100 kg
- Electricity and diesel 4.9 cents per day / partial or complete 100 kg
- Methane 3.1 cents per day / partial or complete 100 kg
The rate of the tax on driving power for lorries, camper vans and service vehicles until 31.12.2025:
- All power sources 0.9 cents per day / partial or complete 100 kg
The rates of the tax on driving power for passenger cars and dual-purpose vehicles from 1.1.2026:
- Diesel 5.5 cents per day / partial or complete 100 kg
- Electricity 1.9 cents per day / partial or complete 100 kg
- Electricity and petrol 0.95 cents per day / partial or complete 100 kg
- Electricity and diesel 3.6 cents per day / partial or complete 100 kg
- Methane 3.1 cents per day / partial or complete 100 kg
The rate of the tax on driving power for lorries and service vehicles from 1.1.2026:
- All power sources 0.9 cents per day / partial or complete 100 kg
The tax on driving power for electric cars will increase as from 1 January 2026
- The tax on driving power for electric cars will increase from the current 1.5 cents to 1.9 cents per day for each partial or complete one hundred kilograms.
The tax on driving power for a petrol hybrid (plug-in) will increase as from 1 January 2026
- The tax on driving power for a petrol hybrid (plug-in) will increase from the current 0.5 cents to 0.95 cents per day for each partial or complete one hundred kilograms.
The tax on driving power for a diesel hybrid (plug-in) will decrease as from 1 January 2026
- The tax on driving power for a diesel hybrid (plug-in) will decrease from the current 5.5 cents to 3.6 cents per day for each partial or complete one hundred kilograms.
The tax on driving power for camper vans will increase as from 1 January 2026
- The tax on driving power for camper vans will increase from 0.9 cents to 5.5 cents per day for each partial or complete one hundred kilograms.
- A maximum of 7,500 kilograms of the total mass will be taken into account. The maximum tax on driving power for a camper van is therefore 5.5 cents times 75, i.e. EUR 4.125 per day. The maximum tax amount per year is EUR 1505.625.
Tax tables
You will see on your vehicle tax bill or in My e-Services whether your vehicle's CO2 emission details have been measured using the NEDC measurement method.