Structure and quantity of vehicle tax

The vehicle tax may consist of the following elements:

• basic tax – e.g. a petrol-driven passenger car
• tax on driving power – e.g. a diesel-driven lorry
• basic tax + tax on driving power – e.g. a diesel-driven passenger car

Passenger car

Vehicle tax for a passenger car is composed of basic tax and, in some cases, an additional tax on driving power.

The basic tax is primarily calculated based on the vehicle’s carbon dioxide emission levels as reported by the manufacturer. If emissions data cannot be found from the register, the basic tax is calculated based on the vehicle’s total mass.  The emissions data obtained during an inspection does not affect the amount of tax.  

If a vehicle uses only electricity as a driving force, the basic tax is the lowest tax amount according to the tax table that must be applied to the car.

Basic tax for electric vehicles changes 1 October 2023

If an electric vehicle (categories M and N) that is powered solely by electricity or hydrogen has been first registered on 1 October 2021 or later, the amount of the basic tax levied per day will be as from 1 October 2023 the lowest amount in the tax table increased by 17.80 cents.

This change will be indicated in the itemisation of tax bills sent after 1 October 2022 in the form of an increase of 17.80 cents per day for tax days after 1 October 2023. The total increase per year is EUR 64.97. 

A passenger car’s year of entry into service affects the calculation of the basic tax as follows:

For a passenger car with a total mass of a maximum of 2,500 kilograms and that has been first registered on 1 January 2001 or later, the vehicle's CO2 emissions data will be used as the basis of taxation.

For a passenger car with a total mass of a maximum of 2,500 kilograms and that has been first registered before 1 January 2001, the vehicle's total mass will be used as the basis of taxation.

For a passenger car with a total mass of over 2,500 kilograms and that has been first registered on 1 January 2002 or later, the vehicle's CO2 emissions data will be used as the basis of taxation.

For a passenger car with a total mass of over 2,500 kilograms and that has been first registered before 1 January 2002, the vehicle's total mass will be used as the basis of taxation.

Additional information on emissions calculations and tax tables (External link)

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

Tax on driving power for passenger cars is normally set at 5.5 cents per day for each partial or complete 100 kilograms of total vehicle mass (e.g. diesel-powered vehicles). The tax level for particular power sources may, however, be lower than this

The tax levels are listed in the table below (valid as of 1 January 2013):

Vehicle taxation and changes to CO2 emission measuring methods (WLTP)

The method used to measure the emissions of new passenger cars will be changed gradually by 2021. 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).

Effective 1 January 2020 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). Because vehicle tax is carried forward one year, the change will appear on vehicle notices of assessment in 2019. The new tax table is included as an annex to the Vehicle Tax Act. (External link)

WLTP measurement method (External link)

Government proposal regarding changes to the law (External link)

On the Finnish Tax Administration website, you can read more about how the changes to the measurement method will affect vehicle tax. (External link)

Vans, dual-purpose vehicles and camping vehicles

The vehicle tax for vans, dual-purpose vehicles and camping vehicles is composed of the basic tax and, in some cases, an additional tax on driving power.

The basic tax is paid for all vans, camping vehicles and dual-purpose vehicles, and it is primarily calculated based on the vehicle’s carbon dioxide (CO2) emissions as reported by the manufacturer. If emissions data cannot be found from the register, the basic tax is calculated based on the vehicle’s total mass.

The increase in basic tax for days after 1 October 2023 also applies to electric and hydrogen vans, camping vehicles and dual-purpose vehicles (for details, see the section on passenger cars on this page).

For camping vehicles, a precise cut-off year separating mass-based and emission-based taxation has not been set.

In addition to basic tax, tax on driving power is to be paid for vans, camping vehicles and dual-purpose vehicles which use a fuel other than petrol.

The tax on driving power for vans and camping vehicles is 0.9 cents per day for each partial or complete 100 kilograms of total vehicle mass.

For dual purpose vehicles, the tax on driving power is the same as for passenger cars: 5.5 cents per day for each partial or complete 100 kilograms of total vehicle mass.

A vehicle’s year of entry into service affects the calculation of the basic tax as follows:

For a dual-purpose vehicle that has been first registered on 1 January 2006 or later, the vehicle’s CO2 emissions data will be used as the basis of taxation.

For a dual-purpose vehicle that has been first registered before 1 January 2006, the vehicle’s total mass will be used as the basis of taxation.

For a van that has been first registered on 1 January 2008 or later, the vehicle’s CO2 emissions data will be used as the basis of taxation.

For a van that has been first registered before 1 January 2008, the vehicle’s total mass will be used as the basis of taxation.

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. 

The tax on driving power for lorries is set at one cent per day for each partial or complete 100 kilograms of total mass:

For lorries without a trailer, the tax is 0.6 cents for each partial or complete one hundred kilograms of total mass up to a total mass of 12,000 kilograms, and 1.3 cents for each partial or complete one hundred kilos of total mass in excess of this figure if the vehicle has two axles; the tax is 0.8 cents for every partial or complete one hundred kilograms if the vehicle has three axles, 0.7 cents if the vehicle has four axles, and 0.6 cents if the vehicle has five axles or more.

A lorry which is equipped and used for towing a semi-trailer, 2.2 cents for every partial or complete one hundred kilograms if the vehicle has two axles, 1.3 cents if it has three axles, 1.2 cents if it has four axles and 1.0 cent if the vehicle has five axles or more.

A lorry which is equipped and used for towing a trailer or centre-axle trailer, 2.1 cents for every partial or complete one hundred kilograms if the vehicle has two axles, 1.4 cents if it has three axles, 1.3 cents if it has four axles and 1.2 cents if the vehicle has five axles or more.

You can give a notification on the use or non-use of the drawbar using the online service. (External link)