Temporary tax-exempt use of a vehicle


Car tax must be paid on all vehicles subject to car tax before they are used in Finland. The Car Tax Act lays down when a vehicle can be used temporarily exempt from tax.

A permanent resident of a country other than Finland can, in certain cases, use a vehicle registered in another country temporarily without paying tax in Finland. Such cases are the right to use a vehicle as a so-called tourist car and using a vehicle registered abroad for business purposes.

In some cases, a permanent resident of Finland can also use a vehicle registered abroad temporarily without paying tax. According to the Car Tax Act, there are nine groups of cases in which the temporary tax-exempt use of a vehicle may be applied. For example, they apply to some cases of car repair and maintenance, as well as to relocation, with the permission of tax authorities, of unregistered vehicles from a place of import to elsewhere in the country or to the place of export. A vehicle may also be eligible for tax-exempt use in some cases of testing or demonstration driving.

The Car Tax Act also has regulations on the temporary tax-exempt use of company vehicles and demonstration vehicles.

Declaration of use of vehicle

EEA vehicles, a maximum of 14 days

A person living in Finland can use a personally imported vehicle registered in another EEA country temporarily exempt from tax for 14 days per calendar year. The vehicle must have a valid registration in another EEA country. 

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