Permanent residence in car taxation

In car taxation, your permanent residence means the place where you live at least 185 days during a calendar year when estimated on the basis of your personal, professional and other ties.

  • If you stay in places located in two or more countries, the place where you return regularly for personal reasons is considered your permanent place of residence. 
  • When personal reasons are assessed, the nature of the work and its permanence in another country as well as other special circumstances can also be taken into account.
  • Returning to another country is not required if your stay in Finland is for the purpose of performing a task of fixed duration. 

The Finnish Tax Administration may, based on the conditions it has laid down and the evidence presented, determine which country should be considered as your place of residence. The decision will be valid for a maximum of one year at a time. The decision is issued free of charge.

Your permanent place of residence is not considered as having changed if you stay in Finland or in another country for the purpose of studying at a university or another education institution. 

Decision on the place of residence and applying for it 
The decision on the place of residence means the decision issued by the Finnish Tax Administration on your permanent place of residence for the purposes of the Car Tax Act.

If the Finnish Tax Administration determines that your permanent place of residence is located outside Finland, you have the right to use a tourist vehicle within the relevant time limits. 

If it is determined that your permanent place of residence is located in Finland, you do not have a right to use a tourist vehicle. 

Submitting the application

You should submit the application on the form Application for determining a person's permanent place of residence. In addition to any other information that you consider relevant, the following documents must be attached to the application:

  • copy of your passport (all pages with markings)
  • copy of your driving licence
  • copy of your vehicle registration certificate
  • document stating the reasons for your stay in Finland (for example, a certificate provided by the employer or study certificate)