Structure and amount of tax
 

Structure and amount of tax

Structure

The vehicle tax consists of a basic tax and a tax on driving power. The tax on driving power is imposed on vehicles that are powered by some other force or fuel than motor petrol.

The vehicle tax may consist of the following elements:

  • Basic tax – e.g. a petrol-driven passenger car
  • Tax on driving power – e.g. a diesel-driven lorry
  • Basic tax + tax on driving power – e.g. a diesel-driven passenger car

Vehicle tax must be paid for passenger cars, vans, buses, and lorries that have been entered in the Vehicular and Driver Data Register, i.e. vehicles belonging to classes M and N.

To beginning

Basic tax

The basic tax for passenger cars and vans is based on the levels of carbon dioxide (CO2) emissions reported by the vehicle manufacturer.

In the case of new vehicles, the tax levied is based on CO2 data, while older vehicles are taxed on the basis of their total mass

The basic component of vehicle tax is based on the CO2 emission data stated by the car's manufacturer. If the car does not have emission data in the Vehicular and Driver Data Register, the tax is based on the total mass of the vehicle.

The tax basis for passenger cars is based on the year of introduction, as follows:

The tax basis for vans and bi-purpose vehicles is based on the year of introduction, as follows:

CO2, Van & bi-purpose

The annual limits for CO2 and mass are generated in view of the method for measurement of CO2 emissions that has been standardised at EU level and the time when the emission data became mandatory for the vehicle's type approval.

If a passenger car advertisement or its equivalent targeted at consumers, or a vehicle's technical specifications indicate the car's carbon dioxide emission level or fuel consumption, at least the combined value for urban driving and driving on highways must be declared. Emissions (g/km) or consumption (litres/100 km) must be stated as measured in accordance with Directive 80/1268/EEC on the carbon dioxide emissions and fuel consumption of motor vehicles, as amended by Directives 89/491/EEC, 93/116/EC and 1999/100/EC, or in accordance with a version of E Regulation No. 101 with a level of requirements corresponding to the requirements laid down in the aforementioned Directives.

The basic component of vehicle tax increased as of 1 January 2016.

The change in the basic tax applies to all vehicles subject to basic tax. If the car does not have emission data in the Vehicular and Driver Data Register reported by the manufacturer, the tax is based on the total mass of the vehicle.
Tax for vehicles whose sole driving power is electricity is determined according to an emission level of 0 g/km.

New basic tax tables can be found in the information letter sent with the vehicle tax demand notes. Please refer to the Finlex Web site for the full table (Tax Table 1 and Tax Table 2).

Basic tax according to gross weight 1.1.2013 - 31.12.2015


Basic tax according to emissions 1.1.2013 - 31.12.2015
 

To beginning

Tax on driving power

The vehicle tax component for driving power is levied on passenger cars, vans, and lorries that use something other than motor petrol for fuel.

The tax on driving power on passenger cars and lorries

For passenger cars, the tax on driving power decreased from 6.7 cent/day to 5.5 cent/day for every 100 kilogrammes of vehicle weight.


 


 To beginning

Levels of tax on driving power from 1 January 2013

In addition to diesel cars, the tax on driving power is levied on other vehicles, whose driving power is not motor petrol.

From 1 January 2013, the tax on driving power on passenger cars will be differentiated more on the basis of driving power.

With the change, gas-powered vans will be subject to tax on driving power (0.9 cents/day/100 kg).

To beginning

Additional tax for lorry drawbars (drawbar share of the tax on driving power)

If a lorry is used to tow a trailer, the tax on driving power will include an additional element for the drawbar. The part related to drawbars will always be charged automatically for vehicles whose entry in the Vehicular and Driver Data Register states that they have been equipped to tow a trailer. A separate notification on drawbar use is not required in connection with registration or commissioning of the vehicle or when the vehicle's owner is changed.

If the drawbar is not used, the owner or holder of the vehicle may make a notification of not using it. In such a case, the drawbar share will not be charged as of the notification date. Correspondingly, if the drawbar will be placed into use after a prior notification of non-use, the owner or holder must make a notification of the commissioning of the drawbar before it is used. When the placing into use of the drawbar has been reported, the drawbar share will be charged as of the date of the notification as part of the driving power component of the vehicle tax. The amount of a lorry's tax on driving power depends on whether the vehicle's drawbar is being used or not.

As a rule, the drawbar is always deemed to be in use when a lorry is recommissioned for use in traffic.

When a lorry is recommissioned, notification regarding the non-use of the drawbar must be made again. Even if non-use was reported the last time the vehicle was used in traffic, a new notification must be made every time the vehicle is recommissioned. If a notification about not using the drawbar has not been submitted, the drawbar share of the tax will be charged as a part of the tax on driving power on the lorry. The notification can be submitted at an inspection station in connection with recommissioning.

In addition, when submitting the notification, you must report whether the drawbar of the vehicle will be used for towing on the day of notification. The notification cannot be made retrospectively.

If the drawbar entered in the lorry's details in the Vehicular and Driver Data Register is only intended for the towing of a towable device, the drawbar shall not be liable for the drawbar share of tax. In situations such as these, the non-use of the drawbar can be reported by e-mail to vetolaiteilmoitukset (at) trafi.fi or, in exceptional cases, by telephone to Trafi's Vehicle Tax Service. For the drawbar share to be removed, the lorry's entry in the Vehicular and Driver Data Register must include the information that the drawbar is only being used to tow a towable device. The drawbar share can be corrected from the day on which said entry was added to the register.

Notifications regarding lorries' drawbars can be submitted at inspection stations, by e-mail, or by fax to +358 29 534 5095. Notifications will not be accepted by telephone and cannot be submitted retrospectively. You can, however, submit a notification in advance. The taxpayer will be sent a new tax resolution after the notification.

Using Trafi's form available on-site, you can submit the drawbar notification at an inspection station. A copy of the form will remain with you, and you should use it to check the correctness of the notification. In urgent cases, the notification must be performed at an inspection station, where you can retain a copy of the notification and carry it with you in the vehicle.

Delivering the notification directly to Trafi is a good option, particularly if the company has a fleet of several vehicles. Reporting by e-mail is easier, faster, and more cost-efficient. When submitted by e-mail or fax, the drawbar notification should be delivered to Trafi at least one working day before the planned towing or end of towing.

Customers are kindly asked to pay attention to the clarity of the notifications submitted, because contradictory notifications may be rejected. For this reason, we recommend that customers keep a record of the notifications they have submitted, to avoid contradictory notifications.

When submitting a drawbar notification by some other means than a form (e.g. by e-mail), report at least the following details:

  • The registration number and serial number
  • Name, address, business ID (personal identity code voluntary), and telephone number of the taxpayer
  • Details of the person submitting the notification, if it is not submitted by the taxpayer, or if the taxpayer is a company
  • Whether the notification applies to an actual trailer and/or semi-trailer, if the vehicle is equipped for both towing options
  • The date of validity of the notification (i.e. the date when the use of the drawbar will begin or end, depending on the previous notification)
  • Whether the notification is valid until further notice or for a specific period
  • In addition to the above-mentioned details, free-form comments can be included if so desired

To beginning

 

Contact information

Vehicle tax advice

Phone 029 534 5125, on weekdays from 8:00 am to 6:00 pm



Finnish Transport Safety Agency
PO Box 320
FI-00101 Helsinki
FINLAND

 
 
 
 

 

Page updated 04/05/2016