Tax-exempt use of a vehicle
In general, if you put a vehicle into tax-exempt operation, you must submit a declaration of tax-exempt use to the Tax Administration. The declaration must be submitted before you begin operating the vehicle.
Some categories of tax-exempt use do not necessitate submittal of the declaration to the Tax Administration.
If the requirements for tax exemption are not met, your driving the vehicle is subject to car tax. In this case, you must submit a declaration of use and a car tax return for the vehicle.
Check the requirements and conditions for the exemption, and familiarise yourself with specific instructions that match your circumstances
- If you live somewhere else than in Finland, you are normally allowed to drive your vehicle in Finland exempt from car tax (e.g. if you travel in Finland as a tourist and you have taken your car with you)
- You participate in a motor sports competition driving a race car registered somewhere else than in Finland or a race car with a Finnish “transit permit”
- Students from Finland: Exemption from Finnish car tax when you pursue academic studies in a foreign country and drive a foreign-registered vehicle in Finland
- Students from other countries: Exemption from Finnish car tax when you pursue academic studies in Finland
- You live in Finland and you take a motor vehicle registered in a country of the EEA with you to Finland for max. 14 days
- You live in Finland, and your employer has given you a company car that has its vehicle registration in a foreign country
- If you live somewhere else than in Finland and drive your motor vehicle in Finland because of business errands (e.g. you are a worker who frequently crosses the border between Finland and Sweden, or Finland and Norway)
Tax-exempt use of a vehicle — other pages
- Permanent residence in car taxation
- Tax-exempt use of a vehicle for racing purposes
- Tax-exempt vehicle use by a person permanently residing abroad
- Student from Finland studying abroad
- Vehicle use by foreign students
- Tax-exempt use of a motor vehicle registered in an EEA country (max. 14 days)
- Tax-exempt use of a company car
- When you work in Finland
Page last updated 4/22/2022