Tax-exempt vehicle use by a person permanently residing abroad 

If you live permanently abroad and import a foreign-registered vehicle into Finland for your personal use, you can use the vehicle exempt from tax for up to 6 months during a period of 12 months. Read more about the permanent place of residence

In this case, you do not have to submit a declaration of tax-exempt vehicle use to the Tax Administration.

If you are staying in two countries, you can ask the Tax Administration to determine your permanent place of residence. Read more about the permanent place of residence.

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.

When can a vehicle be used exempt from tax for more than 6 months?

If you live permanently abroad and work in Finland, you can use the vehicle exempt from tax for more than 6 months. However, you must regularly drive your car out of the country to your permanent place of residence abroad. It is usually required that you drive the car out of Finland daily, as you are using it for commuting.

An individual living permanently abroad but coming to Finland to study can also use their foreign-registered vehicle exempt from tax for more than 6 months in a 12-month period if certain conditions are met. Read more about how foreign students studying in Finland can use their vehicle exempt from tax

The period of tax-exempt use can be extended

If you stay in Finland for more than 6 months but your permanent place of residence is abroad, you can request an extension to your vehicle’s tax-exempt use. The Tax Administration can extend the 6-month period of tax-exempt use by up to 1 year.

If you want to request an extension, submit an application to the Tax Administration before the 6-month period of tax-exempt use ends. The Tax Administration will not examine the application if it arrives after the period has ended.  

Request an extension to the period of use in MyTax 

Submit the application before you have used the vehicle for 6 months.

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 application on paper by filing Form 1260e (Application for extension of temporary tax-exempt vehicle use). The completed form must arrive at the Tax Administration before the end of the 6-month period of use, i.e. before the due date of filing the application. 

If the period of tax-exempt vehicle use has been extended, a new period of tax-exempt use cannot start until after 6 months from the end of the extended period.