Passenger cars

This is how you can determine the tax rate: Select the period during which your car was taken into use. Then determine the tax rate corresponding to your car’s CO2 emission rating from the table. If more than one tax rate applies to your car, select the lowest rate. Both CO2 emissions and model-specific rates may be applicable to older vehicles.

Vehicles taken into use on or after 1 January 2016

The tax rate is determined on the basis of the vehicle's carbon dioxide emissions. The Finnish Tax Administration applies the tax rates set out in Tax Table 1 (1481/2015), which are based on the first day of vehicle use.

Vehicles taken into use between 1 April 2012 and 31 December 2015

The tax rate is determined on the basis of the vehicle's carbon dioxide emissions. The Finnish Tax Administration applies the lowest tax rate determined on the basis of the vehicle's carbon dioxide emissions that has been applied to similar vehicles imported into Finland as new or used.

Vehicles taken into use between 1 April 2009 and 31 March 2012

The tax rate is determined on the basis of the vehicle's carbon dioxide emissions. The Finnish Tax Administration applies the lowest tax rate determined on the basis of the vehicle's carbon dioxide emissions that has been applied to similar vehicles imported into Finland as new or used.

Vehicles taken into use between 1 January 2008 and 31 March 2009

The tax rate is determined on the basis of the vehicle's carbon dioxide emissions. The Finnish Tax Administration applies the lowest tax rate determined on the basis of the vehicle's carbon dioxide emissions that has been applied to similar vehicles imported into Finland as new or used.

Vehicles taken into use between 1 January 2003 and 31 December 2007

Under section 6(1)(1) of the Act Amending the Car Tax Act (266/2003), the tax on a passenger car manufactured after 2002 and taxed as new or as used is 28 per cent of its taxable value minus 650 euros if its motive power is other than diesel oil, or 28 per cent minus 450 euros if its motive power is diesel oil.

The percentage of car tax of the value of a similar vehicle already registered in Finland is calculated on the basis of its market value at the time when it was new. The lower the vehicle’s market value, the lower the comparative tax rate.

The comparative tax rates used in taxation are based on the price data of new passenger cars on sale in Finland in 2003–2007. When the Finnish Tax Administration determines the tax rate, the term “similar passenger car” means a car that corresponds to the taxed vehicle in terms of mark, model, performance, car body style and motive power when the taxed vehicle’s first day of use falls between 1 January 2003 and 31 December 2007.

The Finnish Tax Administration publishes tables showing the comparative tax rates for passenger cars taken into use between 1 January 2003 and 31 December 2007.

The comparative tax rates for passenger cars with diesel as motive power are determined in the table as follows:

tax rate=comparative tax rate= tax on a new vehicle/market value of a new vehicle
= [(rrp x 0.96 -300 euros) x 0.28 -450 euros]/ (rrp x 0.96 -300 euros)

The comparative tax rates for passenger cars with other than diesel as motive power are determined in the table as follows:

[(rrp x 0.96 -300 euros) x 0.28 -650 euros]/ (rrp x 0.96 -300 euros)

If a lower tax rate could have been applied to similar vehicles imported into Finland as used (Tax Table 1 in the acts 1292/2007, 5/2009 and 1316/2011), the Finnish Tax Administration will apply a lower tax rate.

Vehicles taken into use between 1 January 1958 and 31 December 2002

The taxable value of these vehicles is usually based on the purchase price paid by the importer plus any customs duties. The taxable value may also be based on the sales price of a vehicle built in Finland at which the manufacturer has sold the vehicle. In taxation based on the acquisition value, the tax included in the retail value of a new vehicle cannot be determined on the basis of the Car Tax Act.

Comparative tax rates have been determined for different model series of used vehicles taken into use before 1 January 2003. When the Finnish Tax Administration determines the tax rate, the term “similar passenger car” means a car that corresponds to the taxable vehicle in terms of mark, model and first day of use. The figures in the tables are based on the tax rates applied in taxation and approved under the Act Amending the Car Tax Act (266/2003). The lowest tax rate based on the day of first use and approved by the Finnish Tax Administration has been determined as the comparative tax rate for a model series.

The Finnish Tax Administration publishes tables showing the comparative tax rates for passenger cars taken into use before 1 January 2003.

For used passenger cars built before 1 January 2003, for which the Finnish Tax Administration has not published any comparative tax rates, the tax rate is 29 per cent of the taxable value if the vehicle has other than diesel oil as motive power, or 30 per cent if the vehicle has diesel oil as motive power.

If a lower tax rate could have been applied to a similar vehicle imported into Finland as used (Tax Table 1 in the acts 1292/2007, 5/2009 and 1316/2011), the Finnish Tax Administration will apply a lower tax rate.

Vehicles taken into use before 1 January 1958

The car tax has been levied in Finland since 1958. As no car taxes were levied before that year, the tax rate for these vehicles is 0 per cent.

 

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