Taxation of vehicles

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

The vehicle tax may consist of the following elements:

• Basic tax (e.g. petrol-powered cars)
• Tax on driving power (e.g. diesel-powered lorries)
• Basix tax + tax on driving power (e.g. diesel-powered cars)

Traficom sends you the vehicle tax invoice at the start of the tax period. The vehicle tax invoice is sent to your permanent address entered in the Transport Register unless any other address or method of sending (such as e-invoice) has been given. You can pay the vehicle tax in one, two or four instalments. Remember to pay the vehicle tax by the due date. Otherwise you will be prohibited from using the vehicle. Also check that you use the correct payment details so that the tax is allocated to the right vehicle.

Note that you are also prohibited from using the vehicle if the previous owners or holders have overdue vehicle taxes. The due date of the previous owner’s or holder’s vehicle tax period may lie in the future, in which case the tax will only fall due after you have purchased the vehicle. If you pay the vehicle tax before the purchase, you should not use the previous owner’s or holder’s tax statement as a basis because the amount of the tax may change after registration. However, if you pay the vehicle tax on this basis, any excess amount will not be automatically refunded.

You can view the tax details of your vehicle and pay the tax in Traficom’s e-service.Opens in a new window.

A decommissioned or unregistered vehicle may only be used in traffic in specific cases. If the vehicle is used illegally, you will have to pay additional and back taxes on the vehicle.

The additional tax is five times the annual vehicle tax. However, the minimum amount is EUR 1,000. In addition, a vehicle tax of EUR 10 must be paid as a back tax. As a rule, the additional and back taxes on a vehicle are charged to the person liable to pay the vehicle tax on that vehicle. 

The additional and back taxes must be paid by the due date or otherwise you are prohibited from using the vehicle. If the use of the vehicle is prohibited it cannot be commissioned for road use, inspected, taken out of the country, or issued with a transfer permit. The prohibition of use will remain in effect even if the vehicle is transferred to a different owner or holder. However, the tax will not be collected from the new owner or holder. The prohibition of use is vehicle-specific.

When you import a motor vehicle from a foreign country and want to use it in Finland, you must pay the car tax on the vehicle to the Finnish Tax Administration. 

When you buy a new vehicle from another EU country and it is transported to Finland, you must pay the car tax and 24% VAT for a new means of transport on it. Report and pay the VAT on your own initiative in the MyTax service.Opens in a new window.

If you bring a vehicle to Finland from outside the EU, you must submit an import declaration to Finnish Customs at the time you import the vehicle. Pay the vehicle’s car tax normally to the Finnish Tax Administration, but the customs duties and value added tax to Finnish Customs.

Check out the issues related to the import of a used vehicle on the Tax Administration's website.Opens in a new window.

You must pay car tax after first registration of your vehicle if the structure of your vehicle or its intended use changes in a way that affects taxation. In this case the tax is paid to Traficom.