The taxation of new vehicles
A vehicle is considered new if it has not been registered and used. A vehicle imported as new that has only been in temporary demonstration use is also considered new.
The taxable value of a vehicle is its general retail value including taxes. In taxation based on the general retail value, the taxable value of a vehicle is determined based on what the general retail value of similar new vehicles is in Finland.
If the general retail price excluding car tax has not yet been confirmed for the vehicle model being taxed, Tax Administration will specify the value after the tax declaration is submitted. In most cases, specifying the general retail value of a vehicle will take less than a week, but in difficult cases the specification may take longer.
The amount of car tax
Passenger cars and vans
The tax rate is scaled on the basis of the carbon dioxide emissions of the vehicle. Every gram of carbon dioxide affects the tax rate.
The tax rate for vans is reduced according to the carrying capacity on the following conditions:
- N1 category
- One row of seats
- Total mass exceeding 2 500 kg
- Carrying capacity (total mass - unladen mass) and relative power
- (power kW / total mass kg):
- Carrying capacity 680 - 1 000 kg and relative power not more than 0.05
- Carrying capacity at least 1 000 kg and relative power not more than 0.06
Light buses M2
Motorcycles and other M category vehicles
|cylinder capacity||tax rate|
|at most 130 cc||9,8 %|
|131 - 255 cc||12,2 %|
|256 - 355 cc||15,9 %|
|356 - 505 cc||19,5 %|
|506 - 755 cc||22,0 %|
|at least 756 cc||24,4 %|
|electric category L vehicle||9,8 %|
Import from the EU - the VAT of a new means of transport
In addition to the car tax, a new vehicle imported from another EU country is subject to a so-called value added tax of a new means of transport.
In VAT legislation, a new means of transport refers to a motorised means of land transport with a cylinder capacity exceeding 48 cc or a power exceeding 7.2 kW, which has been sold no later than six months after it was first taken into use and has been driven for less than 6 000 km. A means of transport is considered new when one of the conditions is met.
If the importer is a person registered as liable to pay VAT in Finland, the person liable to pay taxes will submit VAT on the purchase alongside domestic normal monthly value added taxation to the Finnish Tax Administration.
If the importer is not a person registered in Finland as liable to pay VAT, Tax Administration will levy the VAT of the new means of transport along with car taxes with a car tax decision.
The VAT of a new means of transport, 24 %, is calculated from the taxable amount for VAT.
Import from outside the EU – customs duties and import VAT
In addition to car tax, customs duties and import VAT must be paid on a vehicle imported from outside the EU. The amount of customs duties levied on the vehicle is a percentage of the customs value:
Delivery vans (not more than 2 500 cc)
Delivery vans (over 2 500 cc)
Motorcycle (not more than 250 cc)
Motorcycle (over 250 cc)
The VAT of imports, 24 %, is calculated from the taxable amount for VAT (in Finnish).
Submitting a tax declaration
A tax declaration is submitted using a tax declaration form. Additionally, a specification form for a new vehicle is to be completed.
The specification form must detail, as accurately as possible, the make, model and other specifics of the vehicle as well as its equipment.
The commodity code assigned for the vehicle must also be stated in the specification form. If you do not know the code, you do not need to fill in that box. Even if the code is missing, the declaration can still be received and processed by Finnish Tax Administration.
A specification on the grounds for possible tax reductions must be enclosed with the tax declaration.
Inspecting the vehicle
Tax Administration may inspect a vehicle that is subject to tax. In these situations, the vehicle must be brought to one of the control points of Tax Administration for inspection.
Tax decision and vehicle registration
Once all the necessary information has been gathered, Tax administration will draft a tax decision for the vehicle. Tax decisions will not be drafted in connection with the inspection.
Tax Administration will notify the customer once the tax decision is complete. Once the decision is made, car tax must be paid within 15 days as a bank transaction or at a customs office. The vehicle cannot be registered until the tax is paid.