Car Tax
Vehicles which enter service or are registered in Finland for the first time are subject to car tax. In accordance with the Car Tax Act (1482/1994), certain changes in the vehicle’s structure, purpose of use, or ownership also render it subject to car tax.
Vehicle Tax
Vehicle tax consists of basic tax and tax on the propelling force.
Basic tax applies to passenger cars, vans, and certain special vehicles which are registered in the vehicle register. The level of taxation is determined by the date of entry into service. The levy and collection of the tax as well as issues concerning disabled persons are included in the responsibilities of the Finnish Vehicle Administration (AKE).
Tax on the propelling force applies to passenger cars, vans, trucks, and special vehicles which are registered in the vehicle register and run partly or entirely on fuel other than motor gasoline.
Fuel Fee
In accordance with the Act on Fuel Fee (1280/2003), fuel fee is levied on motor vehicles in which more lightly taxed fuel is used instead of the fuel designated for the vehicle. For tractors, the purpose of use is used to determine whether fuel fee is levied or not.
Ministry of Finance P.O BOX 28 FIN-00023 GOVERNMENT Tel. +358 9 160 01 E-mail: valtiovarainministerio@vm.fi