Tax refund based on tax exemption or reduced tax
If a vehicle that is being entered in the traffic register for the first time meets the requirements for tax exemption or reduced tax, you can request the Tax Administration to refund the excess tax. If no car tax has been imposed on the vehicle or if the vehicle’s car tax has been reduced, no refund will be granted.
You can request the refund if you are listed in the traffic register as the vehicle’s owner. If the car was acquired as a hire purchase, the buyer that is listed as the vehicle’s possessor in the register can request the refund.
Refund must be requested within 6 months from the vehicle’s registration.
You can request a refund for the following vehicles:
- new vans subject to reduced tax
- tax-exempt vehicles, such as rescue vehicles and ambulances
- vehicles used by a foreign mission or an EU body or their staff
- taxis. Read more about reduced car tax for taxis.
- cars used by a person with a physical, visual or other disability. Read more about refunds of car tax based on disability (available in Finnish and Swedish, link to Finnish).
The maximum amount of refund is the amount of tax imposed.
Log in to MyTax to apply for refund of car tax based on tax exemption or reduced tax (Activities > Refunds of car tax > Request for refund of car tax).
You will receive the decision in MyTax. You will also receive the decision by post to your home address, unless you have activated Suomi.fi messages and chosen not to receive paper mail.
You can also make the request by filing Form 1214 on paper (available in Finnish and Swedish, link to Finnish).
Changes to the vehicle
Tax may be imposed on the vehicle if its structure, ownership or purpose of use is changed in such a way that the vehicle no longer meets the requirements for tax refund.
Read more about tax exemption for vehicles in special use (Traficom).