Structure and quantity of vehicle tax

Vehicle tax consists of a basic tax and a tax on driving power. The basic tax component of vehicle tax is levied on cars, vans and special purpose vehicles with a total mass of no more than 3,500 kilograms. The tax on driving power is imposed on vehicles that are powered by some other force or fuel than motor petrol. 

The basic tax for passenger cars, vans, dual-purpose vehicles and camping vehicles

The basic tax is primarily calculated based on the vehicle’s carbon dioxide emission levels as reported by the manufacturer. New vehicle tax tables will apply to new vehicles whose CO2 emissions have been measured using the new Worldwide Harmonised Light Vehicle Test Procedure (WLTP). An effort has been made to mitigate the indirect impact that changes to the measurement method will have on vehicle taxation by an amendment to the Vehicle Tax Act (571/2018). You can see which emission value (WLTP or NEDC) has been given for your vehicle on your tax bill or in My e-Services.

The emissions data obtained during an inspection does not affect the amount of tax.  

Tax tables for the basic tax

Tax on driving power for passenger cars, vans, dual-purpose vehicles and camping vehicles

In addition to basic tax, tax on driving power is to be paid for passenger cars which use a fuel other than petrol.

The tax on driving power is always calculated based on the total mass and driving power of the vehicle.

Example calculations of the vehicle tax

Lorries

The annual vehicle tax for lorries is composed of a tax on driving power plus, in some cases, an additional drawbar tax. 

The size of the tax on driving power depends on the vehicle’s number of axles, total mass and possible use for pulling a trailer.

No basic tax of vehicle tax is debited for lorries. For example, if a lorry runs on petrol, no vehicle tax will be debited for the vehicle.