Finnish car tax on imports: how autovero works
Finnish car tax (autovero) on imported used cars: taxable value from Finnish prices, WLTP CO2 rates from 2.7% to 48.9%, deadlines and inspection.
· 7 min read
Finnish car tax (autovero) is a one-off tax paid when a car is first taken into use or registered in Finland, including used imports. The Finnish Tax Administration (Vero) bases it on the general retail value of the car on the Finnish market and a percentage set by the car's CO2 emissions, from 2.7% to 48.9%. Fully electric cars first taken into use from 1 October 2021 pay 0%. The tax must be paid before registration can be completed at an inspection station.
How is Finnish car tax calculated on an imported used car?
Finnish car tax equals the car's taxable value multiplied by a tax percentage. Two inputs decide the result:
- The taxable value: the general retail value of a similar car on the Finnish market, not the price paid abroad.
- The tax percentage: taken from the CO2 table in the Car Tax Act, as amended by Act 1172/2021. Cars measured under WLTP use table 1A; cars with NEDC values use table 1.
Selected rates from table 1A (WLTP):
| WLTP CO2 (g/km) | Car tax rate |
|---|---|
| 0 | 0% |
| 1 | 2.7% |
| 50 | about 3.8% |
| 100 | 6.8% |
| 110 | 7.8% |
| 120 | 9.5% |
| 130 | 11.5% |
| 140 | 13.9% |
| 150 | 16.8% |
| 160 | 20.0% |
| 180 | 25.8% |
| 200 | 29.7% |
| 250 | 38.6% |
| 300 | 44.8% |
| 360 or more | 48.9% |
The curve is steep between 100 and 200 g/km: every 10 g/km adds two to four percentage points. A hybrid at 100–110 g/km pays around 7–8% of its taxable value; a large petrol SUV at 200 g/km pays almost 30%.
Example. If the taxable value of a car is €20,000 and its WLTP figure is 110 g/km, the rate is 7.8% and the car tax about €1,560. At 150 g/km the same value gives 16.8%, about €3,360.
For cars without EU type approval, the rate is set from total mass and fuel type, with a penalty for very powerful cars.
How is the taxable value of a used import determined?
The Tax Administration sets the taxable value from the general retail value of the same kind of car in Finland, based on asking prices of comparable cars offered for sale in Finland. Its price information service for used vehicles, available for cars more than two years old, shows the current general selling price; those prices include all taxes.
What you need for an estimate:
- vehicle category, make and model;
- date of first registration;
- odometer reading;
- the expected selling price in Finland;
- the CO2 value and its measuring method (WLTP or NEDC), from the certificate of conformity.
For cars under 24 months old, the tax return must also list accessories and options, because they affect the value. If you need certainty before buying, you can apply for a binding advance ruling on the taxable value or the tax, for a fee.
The consequence for dealers: buying cheaply abroad does not lower the tax, because the value comes from Finnish prices. Your margin comes from the difference between the foreign purchase price and the Finnish retail price, after tax.
For car dealers
Know your margin before you buy
MyCarDealer compares any car from an auction or listing with the market in your country and shows the net margin after VAT, transport and costs – and the maximum bid.
Request accessDo electric cars pay Finnish car tax?
No. Fully electric and hydrogen cars have a 0% rate, and this applies to used imports too, provided the car was first taken into use anywhere on or after 1 October 2021. You still have to file a car tax return for an electric car, because the tax decision is needed for registration.
A used EV first taken into use abroad before October 2021 does not qualify for the 0% rate, so check the first-registration date and the applicable rate in the Tax Administration's tables before you buy an older EV for Finland.
When must car tax be declared after the car arrives in Finland?
The deadline depends on whether the car is driven before registration:
- Driven on Finnish roads before registration (for example on foreign plates): submit a declaration of vehicle use before driving starts, then file the car tax return within 5 days of starting to use the car.
- Not driven (brought by truck or trailer): file the car tax return in MyTax before the car is used or registered.
When the car is brought to Finland, it must have a valid registration in another EEA country or a transfer permit from the transport agency Traficom. Once the return is processed, the Tax Administration issues a decision; you pay in MyTax or online banking, and registration can be finalised when the payment appears, usually the next weekday or a couple of days later.
Dealers can register as registered filers of car tax and file a period-specific return for the vehicles they take into use, which is far more efficient than per-car returns.
Which inspection is required for Finnish registration?
A registration inspection (rekisteröintikatsastus) at an inspection station. You can present the car before filing the tax return, but registration is completed only once the tax is paid. The CoC makes the inspection and the tax return easier, because it shows WLTP and NEDC values; our certificate of conformity guide explains how to get one if it is missing.
Nearly new cars (six months or less from first use, or 6,000 km or less at sale) are new means of transport, so Finnish VAT is due in Finland on top of car tax, whatever the foreign invoice says. See new means of transport VAT.
Estimating autovero before buying stock abroad
Finnish prices include car tax, so they look high next to German or Swedish prices. According to listings tracked by MyCarDealer in October 2026:
| Model, years | Finland | Germany | Sweden |
|---|---|---|---|
| Toyota Corolla hybrid 2019–2022 | €22,890 (106 listings) | €19,430 (110) | €20,283 (126) |
| Škoda Octavia 2018–2021 | €17,490 (82) | €15,950 (718) | €15,877 (114) |
| Tesla Model 3 2020–2022 | €26,500 (95) | €26,390 (148) | €25,748 (144) |
The Corolla gap of about €3,500 is not all margin: part of the Finnish price is car tax, which you will pay too. For a Tesla Model 3 first registered after September 2021, car tax is 0%, so the price gap is the real gap, and here it is close to zero.
A quick pre-purchase check: estimate the Finnish selling price, apply the CO2 rate to get the tax, add transport (often via the Baltic ferries, see shipping cars to Ireland and Scandinavia) and compare with the purchase price. MyCarDealer shows the net margin for a car in your market; try a free valuation.
Frequently asked questions
How is Finnish car tax calculated on an imported used car?
The Tax Administration multiplies the car's taxable value, its general retail value on the Finnish market, by a percentage set by its CO2 emissions. Under the WLTP table the rate runs from 2.7% for 1 g/km to 48.9% for 360 g/km or more; zero-emission cars pay 0%.
How is the taxable value of a used import determined?
From the general retail value of comparable cars on sale in Finland, not from the foreign purchase price. The Tax Administration's price information service shows current Finnish prices for cars over two years old, and a binding advance ruling is available for a fee.
When must car tax be declared after the car arrives in Finland?
If the car is driven before registration, submit a declaration of use first and file the car tax return within five days of starting to use it. If it is not driven, file the return before use or registration. Registration is finalised only after the tax is paid.
Which inspection is required for Finnish registration?
A registration inspection at an inspection station. The car can be presented before the tax return is filed, but registration cannot be completed until the car tax has been paid.
Do used electric cars pay car tax in Finland?
No, if they were first taken into use anywhere on or after 1 October 2021: the rate is 0%. A tax return is still required, because the tax decision is needed to register the car.