Tax-exempt use of a vehicle for racing purposes

The importer or first user of a vehicle is obliged to file a declaration of tax-exempt use before the vehicle is used for racing. Read more about tax-exempt vehicle use.

If the requirements for tax-exempt use are not met, the vehicle is considered to have been taken into taxable use. The person who started using the vehicle must submit a declaration of use and file a car tax return. Read more about filing the tax return.

Tax-exempt use of a foreign-registered vehicle for racing purposes

A vehicle registered abroad can be used exempt from tax if it is imported solely for racing purposes for a maximum of 30 days and then taken out of the country.

Submit a declaration of tax-exempt use in MyTax 

The Tax Administration will confirm your declaration, but that does not mean that the Tax Administration has checked or confirmed that the requirements for tax-exempt use are met. Please remember to check beforehand whether or not you have the right to use the vehicle exempt from tax. If you do not, your use of the vehicle is subject to tax.

You will receive a letter in your MyTax mailbox as soon as your declaration has been confirmed. You can print out the letter in MyTax. You will also receive the letter by post to your home address, unless you have activated Suomi.fi messages and chosen not to receive paper mail.

  • Always keep the confirmation letter in your vehicle and present it to the police or Customs if requested.

You can also submit the declaration by filing Form 1225e (Declaration of vehicle use – Temporary tax-exempt use)

  • After the Tax Administration has confirmed your declaration, it will be sent by post to the address you have given.

Tax-exempt use for racing purposes with transfer permit

A vehicle can be used exempt from tax if it is provided with a set of transfer badges and is used solely for racing purposes for no more than 7 days at a time. Read more about transfer permit (Traficom).

Submit a declaration of tax-exempt vehicle use to the Tax Administration before you start using the vehicle for racing. If the vehicle is used for racing purposes with transfer permit, you only need to file the declaration once.

Submit a declaration of tax-exempt use in MyTax 

The Tax Administration will confirm your declaration, but that does not mean that the Tax Administration has checked or confirmed that the requirements for tax-exempt use are met. Please remember to check beforehand whether or not you have the right to use the vehicle exempt from tax. If you do not, your use of the vehicle is subject to tax.

You will receive a letter in your MyTax mailbox as soon as your declaration has been confirmed. You can print out the letter in MyTax. You will also receive the letter by post to your home address, unless you have activated Suomi.fi messages and chosen not to receive paper mail.

  • Always keep the confirmation letter in your vehicle and present it to the police or Customs if requested.

You can also submit the declaration by filing Form 1225e (Declaration of vehicle use – Temporary tax-exempt use)

  • After the Tax Administration has confirmed your declaration, it will be sent by post to the address you have given.