Service at the Kluuvi customer service point in Helsinki from the 1st of January 2018

You can now reserve appointments for car tax matters at the Kluuvi customer service point in Helsinki. Service is available at Kluuvi on Thursdays.

You will still be able to file returns, print out forms and use our e-services on the self-service workstations at all our customer service points around Finland.

Amount of car tax - Frequently asked questions

When a car is imported to Finland from abroad, car tax must be paid for it at Tax Office. As a rule, car tax in Finland is collected for all vehicles registered for the first time or for passenger cars, vans and motorcycles taken into use for the first time.

This page includes some of the frequently asked questions concerning the amount of car tax and its assessment. The answers below help to clarify how the tax for a used car is assessed, how customers can assess it personally and what information sources are available for tax assessment. There is a link at the bottom of the page with more information on car taxation

The instructions are a part of the general information provided by Tax Administration and are not binding. Tax Administration can provide customers with binding advance rulings on how the Finnish Car Tax Act is applied. These rulings can be obtained upon application and are subject to charge. However, advance rulings are not provided regarding taxation values based on the Car Tax Act.

Why does Tax Administration not calculate the amount of car tax in advance?
How is car tax calculated?
How can I personally assess the amount of tax in advance?
How do I find out the CO2 emissions of my car? 
How can I assess the amount of tax for a motorcycle in advance?
How is the amount of tax for rare vehicles assessed in Finland?
Vehicle imports from outside the EU
Using a vehicle

Why does Tax Administration not calculate the amount of car tax in advance?

The amount of tax for a used car is affected by characteristics such as brand, model, CO2 emissions, mileage, age and equipment. Each used car has individual history, condition and equipment level. Tax Administration does not make any advance calculations on the amount of car tax, as the value of vehicles continually depends on the market, and the amount of tax can vary considerably for these reasons even for an individual car model. The Car Tax Act of Finland also provides that Tax Administration does not issue advance rulings on taxable value.

How is car tax calculated?

The amount of car tax depends on a car’s general retail value on the Finnish market and on its carbon dioxide emissions.

Car tax is calculated based on a vehicle’s general retail value, i.e. taxation value. The percentage used for calculating the car tax based on the general retail value is determined based on the carbon dioxide (CO2) emissions defined in connection with the vehicle type approval. For older cars, for which the information on CO2 emissions is not available, a tax rate based on the total weight and motive power of the vehicle is applied. 

How can I personally assess the amount of tax in advance?

Prices are available, for example, on the websites of importers and on car sales sites.

Example of a car tax calculation:

General selling price
 
10 000 euros
 
CO2 (g/km) 139 -> tax % 23,7
23,7 x 10 000 : 100
Amount of tax

2 370 euros

How do I find out the CO2 emissions of my car?

The emissions reading is included, for example, in the car registration certificate of car issued in an EU member state or in an EEA country, in the certificate of compliance (CoC) and in the certificate issued by a representative of the manufacturer.

The tax rate is defined based on the total mass of the vehicle also for new cars which are not subject to EU type approval and the Community regulations on measuring emissions. Such vehicles include short-run production cars and individual cars manufactured outside the EU.

How can I assess the amount of tax for a motorcycle in advance?

The tax for a motorcycle is calculated as a percentage of its taxable value according to the cylinder capacity of the engine or motive power as follows

Cylinder capacity Tax rate
max 130 cm³ 9,8 %
131 - 255 cm³ 12,2 %
256 - 355 cm³ 15,9 %
356 - 505 cm³ 19,5 %
506 - 755 cm³ 22,0 %
min. 756 cm³ 24,4 %
electrically driven, category L 12,2 %

Prices are also available, for example, on the websites of importers and on car sales sites.

How is the amount of tax for rare vehicles assessed in Finland?

The tax assessment for vehicle types which are rare in Finland and which are not often imported to the Finnish market is more complicated. In such cases, Tax Administration uses other assessment methods which are based on the law.

 

Vehicle imports from outside the EU

Vehicles imported from outside the EU are subject to customs duty and a 24 % VAT on import. The commercial value of the vehicle is used as its customs clearance value. More detailed information is available from the Customs Information Service www.tulli.fi/en

Using a vehicle 

A person whose permanent place of residence is in Finland is not allowed to drive a vehicle for which car tax has not been paid in Finland. However, if a declaration of use has been submitted to Tax Admninistration, a vehicle intended for registration in Finland can be used temporarily before paying taxes for a maximum of three months. In such cases, the car tax declaration must be submitted within 5 days of the confirmation of the declaration of use. Using the vehicle also requires a valid EEA country registration or a transfer permit, which can be obtained from a vehicle inspection station.

A declaration of use for a vehicle can be submitted electronically for a vehicle to be registered in Finland.  

A transfer permit can only be granted for the time during which the vehicle has a valid motor liability insurance. If the vehicle has not been insured yet, you can buy transfer insurance via Customs which is valid for 1 to 7 days when obtaining the transfer permit for the vehicle. Vehicle inspection stations can provide, in addition to a transfer permit, indefinitely valid motor liability insurance or motor third party liability insurance.

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Page last updated 5/10/2017

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