After the threshold amount, you can deduct up to €8,400 in commuting expenses in 2022
The amount of deductions based on commuting expenses is temporarily raised for the year 2022. The maximum amount of the deduction for commuting expenses is raised from €7,000 to €8,400. The threshold of €750 remains the same.
You can request a revised tax card for large commuting expenses for 2022 as of 1 July 2022
You can request that we take your commuting expenses into account in the calculation of your tax rate. Report your commuting expenses from the beginning of the year. In needed, you can make changes to your tax card during the year. Note that the maximum amount of €8,400 cannot be applied before 1 July.
The euro amount per kilometre for expenses arising from using your own car is also raised for 2022
The euro-amount deduction for commuting expenses related to the use of your own car is raised to €0.30 per kilometre and the deduction related to the use of a company car (limited car benefit) is raised to €0.24 per kilometre. The amount is thus raised by 5 cents compared to the previous value.
For those who are entitled to deduct private car costs, the deduction is 30 cents for the entire 2022 year. It is possible to benefit from the higher deduction by sending a request for a revised tax card, on 1 July 2022 or later, to have your withholding rate lowered accordingly.
The 2021 deduction value in the case of private car is 25 cents per kilometre.
The pre-completed tax return you have received this spring is for the year 2021
Please note that the commuting expenses are reported on the tax return in accordance with the 2021 values, which means that
- the threshold is €750
- the maximum amount of commuting expenses is €7,000.
You will receive the tax return for 2022 in spring 2023.
Note: no changes have been introduced to the per diem allowances and kilometre allowances, which you can receive tax-free from your employer when you go on a work trip. See the Finnish Tax Administration’s official decision: Kilometre and per diem allowances, etc. 2022.