Car taxation for business customers

Car tax must be paid on any passenger car, van, motorcycle or quadricycle that is registered or used for the first time in Finland. A company’s tax filing obligations depend on whether the company is registered as a filer of car tax or not.

Registered filer of car tax

Zero tax rate

The zero tax rate applies to fully electric and hydrogen-powered vehicles first used on 1 October 2021 or later. You must file the car tax return even if the car is fully electric and its tax rate is 0.