Tax-exempt use for business purposes

In general, if you put a motor vehicle into tax-exempt operation, you must submit a Declaration of tax-exempt use in order to inform the Tax Administration of it. Declarations must always be submitted before you begin operating the vehicle.

However, for some categories of tax-exempt use, no declaration is needed.

If the requirements for tax exemption are not met, your driving the vehicle is subject to car tax. In this case, you must submit a declaration of use and a car tax return for the vehicle. 

Check the requirements and conditions for the exemption, and familiarise yourself with specific instructions that match your circumstances

• You are taking a demo vehicle to a test drive or letting potential customers test drive it
• You operate a motor vehicle in business
• You operate an export-registered motor vehicle (in Finnish and Swedish, link to Finnish)
• Your motor vehicle has “test” licence plates
• Foreign companies and organisations as operators of a motor vehicle
• Your motor vehicle is in Finland for maintenance, repair, other automotive treatment, or for purposes of type approval, technical trial, or short-term demonstration
• Tax-exempt operation of a motor vehicle – individual taxpayers