Vehicle taxation

Motor vehicle tax must be paid on all vehicles in the Finnish vehicle register. The tax is specific to each vehicle and is paid by the person in possession of the vehicle. The tax period for vehicles is one year. The tax year begins when the vehicle is registered or when the person who is liable for the tax changes, e.g. when the vehicle is sold. The tax is paid to Finnish Transport Safety Agency.

Car tax must be paid on most vehicles prior to first registration or use. The tax is paid to the Finnish Customs. In certain cases, car tax must be paid even after the vehicle has been registered if the structure, purpose of use or ownership of the vehicle changes in a way that affects taxation. In these cases, the tax is paid to the Transport Safety Agency.

If a private person purchases a new car, motorcycle, boat or airplane in another EU country and brings it to Finland, he or she is liable to pay Finnish value added tax on the purchase. If car tax is applicable to the vehicle, the tax is paid to the Finnish Customs. If there is no need to pay tax on the vehicle, the value added tax is paid to the purchaser’s local tax office.

The appropriate customs duties as well as Finnish value added tax must be paid on vehicles imported from outside the EU. The tax is paid to the Finnish Customs.