Tourist vehicles

If you have permanent residence in a foreign country you may, on certain conditions, use a vehicle that is not taxed in Finland when staying in Finland. The extent of the right to tax-exempt use depends on whether the vehicle has been imported for personal use (“tourist vehicle”) or whether the vehicle is used for business purposes.

If you are staying in two countries, you are advised to apply for a decision under which your permanent place of residence is determined. Temporary tax-exempt use of a vehicle in Finland is permitted on the following conditions:

  • You have permanent residence in a foreign country.
  • The vehicle in question is registered outside Finland.
  • The vehicle is used for a maximum of 6 months during a period of 12 months.
  • When used in Finland, the vehicle must have motor liability insurance that is valid in Finland.

Right of use

The vehicle in question may not be used by individuals with permanent residence in Finland. However, other individuals with tourist status may temporarily use the vehicle in Finland on a tax-exempt basis.

If you are arriving in Finland with an intention to stay in this country for more than six months, you should contact the car taxation customer service of the Finnish Tax Administration (tel. 029 497 152; from outside Finland +358 29 497 152) to determine the right of use of the vehicle.

The prerequisites for using a vehicle in traffic in Finland (Finlex) are set out in the Decree on Vehicle Registration.

Vehicles imported from outside the EU

The conditions for temporary tax-exempt car use referred to above also apply to individuals coming from outside the EU. A vehicle imported from outside the EU must also be placed under the required customs procedure. For more information about customs declaration for imported items and temporary imports, visit the website of the Finnish Customs.

Extending the time limit for a tourist vehicle

  • You can apply to the Finnish Tax Administration for an extension of the six-month time limit for the tax-exempt use of a vehicle. This time limit can be extended by a maximum of one year. 
  • Complete Form 1260 (Extension of the temporary time limit for car tax) to ask for the time limit to be extended. Completed forms must arrive to our office six months in advance of the end date of your current time limit. 
  • If the time limit has been extended, the vehicle in question may only be used as a tourist vehicle once six months have passed since the expiry of the extension.

Tourist vehicle with no time limit

The time limit on normal temporary use of a car does not apply to a person whose residence and place of work are in different countries and who must cross a border to travel to work. Such a person must be someone who uses his or her vehicle to travel from Finland to their residence abroad on a regular basis. The person must depart for the country of residence at frequent, short time intervals.  Since this concerns commuting, it tends to involve daily departures from Finland. 

  • There is no need to notify the Finnish Tax Administration or apply for a permit from the Finnish Tax Administration.

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