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Exemption from the base tax of vehicle tax

If you have a parking permit issued by Traficom *) or the police, you may be granted an exemption from the base tax of vehicle tax. You may also be granted this exemption by the Finnish Tax Administration under section 26 **) 50 or 51 of the Car Tax Act. In this case, a separate application need not be submitted to Traficom. To apply for both a parking permit and an exemption from the base tax of vehicle tax at the same time, you can either use our e-services or contact an Ajovarma office. If you already have a parking permit issued by Traficom, you can use the e-service to apply for an exemption or transfer the exemption to a different vehicle.

*) With the new Road Traffic Act, the name of the disabled parking permit changes to a parking identifier for persons with reduced mobility on 1 June 2020. Old disabled parking permits are not replaced because of the change of their name and they continue to be normally valid until the end of their validity period. Over the next ten years, either a disabled parking permit or a parking identifier for persons with reduced mobility can be in use.

**) The new Car Tax Act enters into force on 1 January 2021.

You can apply for an exemption from the base tax, or transfer the exemption to a different vehicle if necessary. The exemption will be granted either for a vehicle owned by a person with a disability, or some other vehicle used to transport such a person. You will be granted an exemption from the base tax of vehicle tax. If your vehicle is powered by diesel, for instance, you will still pay the share related to the tax on driving power.

Use this service if

  • You are applying for an exemption from the base tax of vehicle tax because you have a parking permit
  • You already have an exemption and you wish to transfer it from one vehicle to another
  • You wish to cancel an existing exemption

Requirements for using the e-service

  • The parking permit has been issued after 1 January 2016.
  • Identification is required.

Applying for an exemption from the vehicle tax base tax

  • An exemption from the base tax of vehicle tax granted on the basis of a parking permit may be applied by the person with a disability or a person who transports such a person.
  • You may only be granted an exemption on the basis of a parking permit for one vehicle at a time, and the exemption will be granted for the period of validity of the parking permit.
  • To apply for an exemption, you need the number of the parking permit, the parking permit holder’s personal identity code, and the registration mark of the vehicle which the exemption concerns.
  • If you submit your application using the e-Service, there is no need to send a separate written application to Traficom.

Transferring an exemption from one vehicle to another

  • As a holder of a parking permit, you may transfer the exemption to any vehicle. As a taxpayer, you may only transfer the exemption to a vehicle owned by you. When you transfer the parking permit, the exemption for the previous vehicle expires automatically.
  • In order to transfer the exemption, you need the number of the parking permit, the parking permit holder’s personal identity code, and the registration mark of the vehicle which the exemption concerns.

Cancelling an exemption

  • In order to cancel an exemption, you need the number of the parking permit, the parking permit holder’s personal identity code, and the registration mark of the vehicle whose exemption is to be cancelled.
  • The exemption will expire on the date of the notification.

Alternative service channels

  • Traficom permit service points (Ajovarma Oy) (External link), when you are applying for an exemption in connection with a parking permit.
  • Traficom's e-Services are not available to companies that are bankrupt, in liquidation, or subject to restructuring proceedings.
  • If you cannot use e-services and you have no business with Ajovarma or if the parking permit was issued by the police, you can apply for the exemption by filling in a form and mailing it to Traficom. (External link)A copy of the parking permit must be attached to the application.
    • Mail your application for an exemption and its attachments to the address Finnish Transport and Communications Agency Traficom, P.O. Box 320, 00059 TRAFICOM, or email them to kirjaamo@traficom.fi