Structure and quantity of vehicle tax

Vehicle tax consists of a basic tax and a tax on driving power. The tax on driving power is imposed on vehicles that are powered by some other force or fuel than motor petrol.

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 base tax and, in some cases, an additional tax on driving power.


The base 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 base tax is calculated based on the vehicle’s total mass.  The emissions data obtained during an inspection does not affect the amount of tax.  


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

käyttöönottovuosirajat

Additional information on emissions calculations and tax tables

In addition to base 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

Käyttövoimavero

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

Käyttövoima

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 base tax and, in some cases, an additional tax on driving power.

The base 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 base tax is calculated based on the vehicle’s total mass.  

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

Paketti- ja kaksikäyttöautot käyttöönottovuosirajat

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

In addition to base 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.

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 base 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. 

Kuorma-auton käyttövoimavero

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