Vehicle tax amount
Vehicle tax must be paid for passenger cars, vans, motor caravans and lorries that are registered in Finland and used on the road. On this page, you can check how the tax is determined and use a calculator to estimate the amount.
On this page
- What is vehicle tax?
- How to check the vehicle details and tax amount
- How is the vehicle’s basic tax determined?
- How is the vehicle’s tax on driving power determined?
- How are different sources of power taxed?
- How are different types of vehicles taxed?
- Tax tables
- Frequently asked questions about the vehicle tax amount
- See also
What is vehicle tax?
Vehicle tax must be paid annually for a vehicle that is registered in Finland and used on the road (commissioned). Tax must also be paid for a vehicle that should have been registered in Finland. The taxpayer is responsible for paying the vehicle tax. The taxpayer is usually the vehicle holder or owner recorded in the register.
Vehicle tax consists of basic tax, tax on driving power, or both.
Basic tax is charged for passenger cars and vans. Tax on driving power is charged for a vehicle powered by something other than petrol.
For example, vehicle tax may consist of:
- only basic tax, for example for a petrol-powered passenger car
- only tax on driving power, for example for a diesel-powered lorry
- both basic tax and tax on driving power, for example for a diesel-powered passenger car.
How to check the vehicle details and tax amount
You can check the following information on the vehicle tax bill or in My e-Services:
- the vehicle’s CO₂ emissions value
- the emissions measurement method (NEDC or WLTP)
- the vehicle’s maximum permissible total mass in road traffic
- the vehicle tax imposed on the vehicle.
How is the vehicle’s basic tax determined?
Basic tax is charged for passenger cars and vans in vehicle categories M1, N1, M1G and N1G.
The basic tax is primarily determined based on the CO₂ emissions value reported by the manufacturer and entered in the vehicle’s register details. The emissions value is measured using either the NEDC or WLTP method. Emissions measured during a vehicle inspection do not affect the amount of tax.
If no CO₂ emissions value is recorded in the vehicle’s register details, the basic tax is determined based on the vehicle’s maximum permissible total mass in road traffic.
When is the tax determined based on the CO₂ emissions value?
The basic tax is based on the CO₂ emissions value if the vehicle was first put into service as follows:
- a passenger car with a total mass of no more than 2,500 kilograms: in 2001 or later
- a passenger car with a total mass of more than 2,500 kilograms: in 2002 or later
- a van: in 2008 or later
- a dual-purpose vehicle: in 2006 or later.
When is the tax determined based on total mass?
The basic tax is based on total mass if the vehicle was first put into service as follows:
- a passenger car with a total mass of no more than 2,500 kilograms: before 2001
- a passenger car with a total mass of more than 2,500 kilograms: before 2002
- a van: before 2008
- a dual-purpose vehicle: before 2006.
The basic tax is also determined based on total mass if the vehicle’s register details do not include a CO₂ emissions value that can be used for taxation.
How is the vehicle’s tax on driving power determined?
Tax on driving power is charged for passenger cars, vans, motor caravans and lorries powered by something other than petrol.
The amount of tax on driving power depends on:
- the vehicle’s source of power
- the vehicle’s maximum permissible total mass in road traffic
- for lorries, the number of axles and whether a trailer is used.
For passenger cars and dual-purpose vehicles, the tax on driving power is calculated in cents per day for each 100 kilograms, or part of 100 kilograms, of the vehicle’s total mass:
- diesel: 5.5 cents
- electricity: 1.9 cents
- electricity and petrol: 0.95 cents
- electricity and diesel: 3.6 cents
- methane fuel, such as natural gas: 3.1 cents.
For vans and service vehicles, the tax on driving power is 0.9 cents per day for every partial or complete 100 kilograms of the vehicle’s total mass.
How are different sources of power taxed?
If a vehicle is powered mainly by petrol, no tax on driving power is charged. If the vehicle uses a source of power other than petrol, tax on driving power is charged in addition to the basic tax.
Electric cars
The vehicle tax on a fully electric car consists of basic tax and tax on driving power. The basic tax depends on whether the vehicle was first put into service on or before 30 September 2021 or on or after 1 October 2021.
The basic tax on an electric car is:
- EUR 106.21 per year, or EUR 0.291 per day, if the car was first put into service on or before 30 September 2021
- EUR 171.18 per year, or EUR 0.469 per day, if the car was first put into service on or after 1 October 2021.
The tax on driving power for an electric car is 1.9 cents per day for each partial or complete 100 kilograms of the vehicle’s total mass.
Non-plug-in hybrids
A non-plug-in hybrid, also known as a self-charging hybrid, cannot be charged from an external power source.
The basic tax on a non-plug-in hybrid is determined based on the vehicle’s CO₂ emissions value.
Check the amount of tax in the current tax table.
If the vehicle is powered mainly by petrol, no tax on driving power is charged.
If the vehicle is powered mainly by diesel, the tax on driving power is 5.5 cents per day for each partial or complete 100 kilograms of the vehicle’s total mass.
Plug-in hybrids
A plug-in hybrid is also known as an externally chargeable hybrid.
The vehicle tax on a plug-in hybrid consists of basic tax and tax on driving power.
The basic tax is determined based on the vehicle’s CO₂ emissions value in accordance with the tax tables.
The amount of tax on driving power depends on whether the vehicle uses petrol or diesel.
The tax on driving power for a petrol-powered plug-in hybrid is 0.95 cents per day for each partial or complete 100 kilograms of the vehicle’s total mass.
The tax on driving power for a diesel-powered plug-in hybrid is 3.6 cents per day for each partial or complete 100 kilograms of the vehicle’s total mass.
How are different types of vehicles taxed?
Motor caravans
The basic tax on a motor caravan depends on the year in which the vehicle was first put into service. The basic tax is primarily determined based on the CO₂ emissions value reported by the manufacturer. If the vehicle’s register details do not contain a CO₂ emissions value that can be used for taxation, the basic tax is determined based on the vehicle’s maximum permissible total mass in road traffic.
The tax on driving power for a diesel-powered motor caravan is 5.5 cents per day for each partial or complete 100 kilograms of the vehicle’s total mass.
When the tax on driving power for a motor caravan is calculated, no more than 7,500 kilograms of the vehicle’s total mass is taken into account. The tax on driving power can therefore be no more than EUR 4.125 per day or EUR 1,505.63 per year.
Dual-purpose vehicles
A dual-purpose vehicle is a category N1 vehicle fitted with seats in more than one row and with devices for attaching the seats. You can check the vehicle category on the registration certificate or in My e-Services.
The basic tax on a dual-purpose vehicle is determined based on its CO₂ emissions value if the vehicle was first put into service in 2006 or later. For an older dual-purpose vehicle, the basic tax is determined based on the vehicle’s maximum permissible total mass in road traffic. The tax on driving power is determined according to the tax rates for passenger cars. The amount depends on the vehicle’s source of power and its maximum permissible total mass in road traffic.
Lorries
Only tax on driving power is charged for a lorry.
The amount of tax on driving power depends on:
- the lorry’s total mass
- the number of axles
- whether the lorry is used to tow a trailer
- the type of trailer.
A separate tax share related to the towing device is automatically added to the lorry’s tax on driving power if the vehicle is registered as a towing vehicle for a trailer.
If the lorry’s towing device is not used to tow a trailer, the taxpayer must notify Traficom. You can submit the notification in My e-Services for a fixed period or until further notice. Submit a new notification before using the lorry to tow a trailer again.
Tax on driving power for lorries
The table shows the tax on driving power in cents per day for each partial or complete 100 kilograms of the vehicle’s total mass. The amount of tax depends on the number of axles and whether the lorry is used to tow a trailer.