Car taxation

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.

As a corporate taxpayer, you can file your car tax return in MyTax or via the Tax Administration API.

How corporate taxpayers file car tax depend on whether the company is a registered filer of car tax or not. A company that imports or manufactures vehicles for sale can register as a filer of car tax.

Zero tax rate

According to a legislative amendment that came into force 1 January 2022, the rate of Finnish car tax for passenger cars and vans that are fully powered by electricity or hydrogen is 0.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. You need to have a car tax decision in order to register your car.