Motorcycles and other category L vehicles

Vehicles taken into use on 1 April 2009 or later

If the vehicle has been taken into use on 1 April 2009 or later, the amount of comparative tax is the same as the amount of car tax to be collected according to the legislation in force. The share of comparative tax is defined based on the cylinder capacity of the vehicle’s engine or its motive power. The current tax rates entered into force on 1 April 2009.

Vehicles taken into use between 1 January 2003 and 31 March 2009

The share of comparative tax is defined based on the cylinder capacity of the vehicle’s engine or its motive power. The share of comparative tax is defined as follows:

Vehicles taken into use between 1 January 1974 and 31 March 2002

The taxable value of the vehicle is usually based on the acquisition price paid by the importer, to which the possible amount of customs duties is added. Alternatively, the taxable value is based on the selling price of a vehicle manufactured in Finland for which the manufacturer has sold the vehicle. In taxation based on the acquisition value, the share of tax in the retail value of a new vehicle is not indicated by the Car Tax Act.

For taxation of vehicles taken into use before 1 January 2003, Tax Administration has defined comparative tax rates specific to car model series. In defining the comparative tax rate, the term “similar vehicle” can be taken as meaning a vehicle that corresponds with the taxable vehicle in terms of make, engine size and date of first use. The information in the chart is based on the tax shares confirmed by Tax Administration based on the Car Tax Act (266/2003) and used in taxation. The lowest share of tax confirmed by Tax Administarion and applied when the vehicle was taken into use is defined as the comparative series-specific tax rate.

A chart is compiled on the comparative tax rates defined for the taxation of motorcycles taken into use before 1 January 2003.

As concerns motorcycles and other category L vehicles taken into use before 1 January 2003 for which there is no tax rate in the chart, the comparative tax rate is the general share of tax prescribed in the Car Tax Act for motorcycles and category L vehicles used between 1 January 2003 and 31 March 2009.

The share of comparative tax is defined based on the cylinder capacity of the vehicle’s engine or its motive power. The share of comparative tax is defined as follows:

Cylinder capacity/ Tax rate

Vehicles taken into use between 1 January 1958 and 31 March 1973

The taxable value of the vehicle is based on the acquisition price paid by the importer, to which the possible amount of customs duties is added. In taxation based on the acquisition value, the share of tax in the retail value of a new vehicle is not indicated by the Car Tax Act. Based on information ascertained by Tax Administarion, the tax rate for motorcycles taken into use prior to 1974 is eight per cent of the vehicle’s market value.

Vehicles taken into use before 1 January 1958

Car tax was not collected prior to 1958. As the tax was not collected, the share of comparative tax is 0 per cent.