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Description of the car tax statistics, instructions for reading
General information
Statistics on car tax decisions made during the previous completed calendar year are published once a year, in January–February. The statistics are based on initial taxation decisions; therefore, corrections made in reassessment procedures have not been taken into account in the car tax statistics.
Car tax is a one-off tax paid on passenger cars, vans, motorcycles, and three- or four-wheeled vehicles (such as quad bikes) that are registered or taken into use for the first time in Finland. The revenue from car tax is fully allocated to the state. Car tax statistics do not reflect the number of vehicles registered or taken into use during a calendar year, because the tax decision is made with a delay after registration or entry into use. This delay is typically about 1–10 weeks, but possible processing backlogs may extend it. The clearing of such backlogs is reflected as a temporary increase in the number of car tax decisions.
Car tax is sensitive to economic cycles, and its revenue is particularly affected by the number of taxable vehicles, the average carbon dioxide emissions of internal combustion engine vehicles, and the market share of electric cars. According to a legislative amendment that entered into force at the beginning of 2022, no car tax is levied on fully electric or hydrogen-powered passenger cars and vans if they were registered or taken into use on or after 1 October 2021.
Car tax is a percentage of the vehicle’s taxable value. The taxable value is based on the general retail price of the vehicle on the Finnish market. For passenger cars and vans, the tax rate is determined by the CO₂ emissions reported by the manufacturer, and for motorcycles by engine displacement.
The statistics are presented at current prices and are based on the legislation of the year under review. Peak times in the processing of car tax returns may have an impact on the statistics for different years. Due to changes in the Tax Administration's data system, the statistics for 2021 do not take into account car tax decisions generated in January 2021.
Non-display rules used in the statistics: Whenever a group consists of only 1 observations, the quantity and the euro amounts relating to that group are hidden. In addition, the second smallest group is also normally hidden although it may consist of more than 1 observations. Protected data are indicated by the symbol “..”. The software application that determines non-display will minimize the quantity of hidden cells. For this reason, it may sometimes hide other cells than the second-smallest one. However, the classifiers Other classes have not been hidden (excl. Other category of vehicle classifier), and no secondary non-displays are affected by Other classes.
If a statistical category contains no observations, it is marked with a “-”.
Statistic 1. Details on age and number of taxable vehicles
- The statistics include vehicles for which an initial car tax decision has been made. The statistics therefore do not take into account data from reassessment procedures.
- The data are available from year 2021 onwards. Due to changes in the Tax Administration's data system, the statistics for 2021 do not take into account car tax decisions generated in January 2021.
- Non-display rules used in the statistic: Whenever a group consists of only 1 observations, the quantity and the euro amounts relating to that group are hidden. In addition, the second smallest group is also normally hidden although it may consist of more than 1 observations. Protected data are indicated by the symbol “..”. The software application that determines non-display will minimize the quantity of hidden cells. For this reason, it may sometimes hide other cells than the second-smallest one. However, the classifiers Other classes have not been hidden (excl. Other category of vehicle classifier), and no secondary non-displays are affected by Other classes.
| Number of vehicles | Indicates the number of vehicles in the given statistical category. |
|---|---|
| Annual change of number of vehicles, % | Describes the change in the number compared to the previous year. |
| Age of vehicle, average | Indicates the average age of the vehicles in the given category. The age of the vehicle is calculated as the difference between the year when the car tax decision was issued and the vehicle's first year of use. Information on age is not available for all vehicles. Therefore, the calculation of the average age only takes into account such vehicles for which the age information was available. |
| Age of vehicle, median | Indicates the median age of the vehicles in the given category. The age of the vehicle is calculated as the difference between the year when the car tax decision was issued and the vehicle's first year of use. Information on age is not available for all vehicles. Therefore, the calculation of the average age only takes into account such vehicles for which the age information was available. |
| Average CO2 value used in taxation | To examine the average CO2 value, you must select the desired test procedure under the 'Emission class' classifier. Then the average CO2 value indicates the average emissions in accordance with a specific test procedure. |
| Percentage of number of vehicles by driving power, % | Indicates the distribution of vehicles across different driving power categories as percentages. |
| Year | Calendar year during which the car tax decision was made. |
|---|---|
| Driving power |
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| Vehicle category |
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| Newness | Indicates whether the car taxed vehicle is new or used. |
| Emission class |
Vehicles have been categorised into the following top-level emission classes:
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Statistic 2. Car tax amounts and taxable values of vehicles
- The statistics include vehicles for which an initial car tax decision has been made. The statistics therefore do not take into account data from reassessment procedures.
- The data are available from year 2021 onwards. Due to changes in the Tax Administration's data system, the statistics for 2021 do not take into account car tax decisions generated in January 2021.
- Non-display rules used in the statistic: Whenever a group consists of only 1 observations, the quantity and the euro amounts relating to that group are hidden. In addition, the second smallest group is also normally hidden although it may consist of more than 1 observations. Protected data are indicated by the symbol “..”. The software application that determines non-display will minimize the quantity of hidden cells. For this reason, it may sometimes hide other cells than the second-smallest one. However, the classifiers Other classes have not been hidden (excl. Other category of vehicle classifier), and no secondary non-displays are affected by Other classes.
| Number of vehicles |
Indicates the number of vehicles in the given statistical category. If Instalment ‘1. Number of vehicles’ is selected in the Instalment menu, the figure indicates the number of vehicles for which a car tax decision has been made. The figure also includes vehicles for which no car tax has been imposed, such as electric vehicles. If Instalment ‘2. Car tax’ is selected in the Instalment menu, the figure indicates the number of vehicles for which a car tax decision has been made and car tax has been imposed. If Instalment ‘3. Taxable value’ is selected in the Instalment menu, the figure indicates the number of vehicles for which a car tax decision has been made and whose taxable value is greater than zero euros. |
|---|---|
| Annual change of number of vehicles, % | Describes the change in the number compared to the previous year. |
| Value, euros |
Applicable values are obtained when Instalment ‘2. Car tax’ and ‘3. Taxable value’ are selected in the Instalment menu. If Instalment ‘2. Car tax’ is selected, the value indicates the amount of car tax imposed in the given statistical category. If Instalment ‘3. Taxable value’ is selected, the value indicates the taxable value of the vehicles in the given statistical category. |
| Annual change, % |
Describes the change in the value compared to the previous year. Applicable values are obtained when Instalment ‘2. Car tax’ and ‘3. Taxable value’ are selected in the Instalment menu. If Instalment ‘2. Car tax’ is selected in the Instalment menu, the indicator describes the year-on-year change in the amount of car tax imposed in the given statistical category. If Instalment ‘3. Taxable value’ is selected in the Instalment menu, the indicator describes the year-on-year change in the taxable value of vehicles in the given statistical category. |
| Mean |
Applicable values are obtained when Instalment ‘2. Car tax’ and ‘3. Taxable value’ are selected in the Instalment menu. If Instalment ‘2. Car tax’ is selected in the Instalment menu, the indicator indicates the average amount of car tax imposed in the given statistical category. If Instalment ‘3. Taxable value’ is selected in the Instalment menu, the indicator indicates the average taxable value of vehicles in the given statistical category. The indicator does not include zero values. |
| Median |
Applicable values are obtained when Instalment ‘2. Car tax’ and ‘3. Taxable value’ are selected in the Instalment menu. If Instalment ‘2. Car tax’ is selected in the Instalment menu, the indicator indicates the median amount of car tax imposed in the given statistical category. If Instalment ‘3. Taxable value’ is selected in the Instalment menu, the indicator indicates the median taxable value of vehicles in the given statistical category. The indicator does not include zero values. |
| Percentage by driving power | Applicable values are obtained when Instalment ‘2. Car tax’ and ‘3. Taxable value’ are selected in the Instalment menu. The indicator indicates the distribution of car tax and taxable value across different driving power categories as percentages. |
| Year | Calendar year during which the car tax decision was made. |
|---|---|
| Driving power |
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| Vehicle category |
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| Newness | Indicates whether the car taxed vehicle is new or used. |
Statistic 3. Distribution of make of taxable vehicles
- The statistics include vehicles for which an initial car tax decision has been made. The statistics therefore do not take into account data from reassessment procedures
- The data are available from year 2021 onwards. Due to changes in the Tax Administration's data system, the statistics for 2021 do not take into account car tax decisions generated in January 2021.
- Non-display rules used in the statistic: Whenever a group consists of only 1 observations, the quantity and the euro amounts relating to that group are hidden. In addition, the second smallest group is also normally hidden although it may consist of more than 1 observations. Protected data are indicated by the symbol “..”. The software application that determines non-display will minimize the quantity of hidden cells. For this reason, it may sometimes hide other cells than the second-smallest one. However, the classifiers Other classes have not been hidden (excl. Other category of vehicle classifier), and no secondary non-displays are affected by Other classes.
| Number of vehicles | Indicates the number of vehicles in the given statistical category. |
|---|---|
| Annual change of number of vehicles, % | Describes the change in the number compared to the previous year. |
| Proportion of vehicles (%) | |
| Age of vehicle, average | Indicates the average age of the vehicles in the given category. The age of the vehicle is calculated as the difference between the year when the car tax decision was issued and the vehicle's first year of use. Information on age is not available for all vehicles. Therefore, the calculation of the average age only takes into account such vehicles for which the age information was available. |
| Age of vehicle, median | Indicates the median age of the vehicles in the given category. The age of the vehicle is calculated as the difference between the year when the car tax decision was issued and the vehicle's first year of use. Information on age is not available for all vehicles. Therefore, the calculation of the average age only takes into account such vehicles for which the age information was available. |
| Average CO2 value used in taxation, WLTP | The average of CO₂ values based on the WLTP measurement method in the given statistical category. The average also includes zero-emission vehicles. |
| Average CO2 value used in taxation, NEDC | The average of CO₂ values based on the NEDC measurement method in the given statistical category. |
| Year | Calendar year during which the car tax decision was made. |
|---|---|
| Driving power |
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| Vehicle category |
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| Make | If there are less than 5 vehicles of a specific make, these are recorded in the category Other. |
| Newness | Indicates whether the car taxed vehicle is new or used. |