Three different taxes are levied on vehicles used in road traffic. As a rule, these taxes are collected by the Finnish Transport Safety Agency (Trafi).
The vehicle tax consists of a base tax and a tax on driving power.
Vehicles that operate with power or fuel other than motor petrol are subject to the tax on driving power.
The Car Tax Act applies if the structure, purpose of use or ownership of a vehicle changes in a manner that would make the vehicle subject to car tax according to the Car Tax Act. Trafi will take care of the retaxation of the vehicle due to changed parts or other structural changes (tuned mopeds, change of vehicle type or group, vans). The possible recovery of car tax refunds granted for taxis and cars used by disabled persons is also the responsibility of Trafi.
Provisions concerning the use of fuels that are taxed less than motor petrol or diesel oil, as well as the use of certain gaseous fuels in vehicles, are laid down in the Fuel Fee Act.