Vehicle tax

What is vehicle tax?

Vehicle tax must be paid annually for vehicles in operation in Finland. Information on vehicles is retrieved from the Transport Register. Vehicle tax shall be paid in advance for a period of 12 months. Either the vehicle owner or holder is liable for vehicle tax. In practice, anyone can pay the tax. Vehicle tax is collected by Traficom.

Vehicle tax is often confused with car tax, but they are different taxes. Car tax must usually be paid only once: when a vehicle is first commissioned in Finland or registered in Finland. Taxation of e.g. imported cars is handled by the Finnish Tax Administration, and Traficom is only responsible for collecting the tax if the vehicle’s structure or purpose of use is changed in a way that affects taxation.

Who is liable to pay vehicle tax?

Taxpayers are liable to pay vehicle tax. Here, taxpayer refers to the person who is liable to pay the vehicle tax.

You are the taxpayer in the following cases:

• 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 according to the Transport Register.
• You have bought or received a vehicle. You have not yet registered the vehicle in your own name, but the previous owner has filed a notification of transfer in the register, according to which the ownership of the vehicle has been transferred to you.

When must vehicle tax be paid?

When you are the taxpayer, you are responsible for ensuring that the vehicle tax is paid in due time. Traficom always imposes the tax in advance for the tax period, i.e. a period of 12 months. However, you can choose whether to pay the tax in one, two or four instalments. You can see the amount of the payment, due date and other information on the tax bill. You will receive the tax bill well in advance of the due date. You can choose whether you want the tax bill posted or by electronic means, e.g. as an e-invoice. You can also check your vehicle's tax information in My e-Services.

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. The tax period may, however, end or start earlier than usual in some situations. This will also affect the tax period and the tax amount payable. For example, if you sell or decommission your vehicle, your tax period will end on the date of sale, if you have issued a notification of transfer to the buyer, or on the date of decommissioning. If you have paid the vehicle tax in advance for a longer period, you can apply for a tax refund/you can receive part of the tax back. 

Situations in which the tax period begins or ends: 

• The taxpayer changes, e.g. when the vehicle is sold or a new holder is entered in the register. The new owner or holder will then become responsible for the tax. A new tax period starts and the previous tax period ends.
• The vehicle is commissioned and the tax period begins on the date of commissioning.
• The vehicle is decommissioned or finally deregistered and the tax period ends on the date of decommissioning.
• The vehicle is subjected to a modification inspection:
  • a bus exempt from vehicle tax is modification inspected as a passenger car or,
  • a passenger car is modification inspected as a museum car.

What is the basis for vehicle tax?

Basic vehicle tax must be paid for passenger cars and vans. It is primarily calculated based on the vehicle’s carbon dioxide emission levels as reported by the manufacturer to Traficom.

Petrol-driven vehicles are only liable for basic vehicle tax.

If your vehicle is powered by something else, such as diesel or electricity, you must pay the tax on driving power in addition to the basic tax.

The tax on driving power is always determined by the total mass and driving power of the vehicle.

Frequently asked questions

Further information