Tax-exempt use of a vehicle for racing purposes

If your motor vehicle has no Finnish registration and it is driven in Finland only for racing, your operation of the vehicle is exempt from car tax. Remember to submit the declaration of tax-exempt use before the first race. To submit the declaration is the responsibility of either the vehicle importer or the vehicle’s first user.

If you drive the motor vehicle in Finland for other purposes besides racing, it becomes subject to car tax. Read the instructions for importing a motor vehicle for taxable operation.

The transfer permit or foreign-registered vehicle

Vehicles with Finnish transfer stickers:

• Tax-exempt operation requires that you drive the vehicle only for racing, and the maximum period of operation is 7 days. After that, you can apply for one or more additional 7-day periods. Submit the declaration to the Tax Administration to indicate that your vehicle is for races before you participate in a racing event for the first time. You do not have to re-submit the declaration for subsequent races. Read more about the transfer permit (traficom.fi).

Vehicles registered in other countries:

• If you bring a vehicle to Finland exclusively for racing purposes, tax-exempt operation is allowed for a maximum of 30 days. In other words, when 30 days have elapsed you must take the race car out of the country. Submit a declaration of tax-exempt vehicle use to the Tax Administration every time before you participate in a racing event – i.e. each time when you bring the race car to Finland. Submit the declaration before you start using the vehicle in Finland.

Submit the declaration of tax-exempt use

Once you have submitted the declaration in MyTax, the Tax Administration will send you a letter confirming that the declaration has been received. The letter appears immediately in MyTax, where you can print it. Go to the Communication tab and then click the See decisions and letters link under Decisions and letters. The letter will also be sent to you by post.

Always keep the confirmation letter in your vehicle and present it to the police or Customs if necessary.

Note: Please note that the letter is not a statement of approval regarding tax-exempt use. You are expected to first make sure that the legal requirements for exemption are fully satisfied. If there are no valid reasons for tax-exempt driving, the vehicle is subject to car tax. You can request an advance ruling on how the act on car tax is applied to the tax assessment of your vehicle. Read more about requests for an advance ruling.

Log in to MyTax. MyTax opens on the Your tax types tab. Go to the Tax matters tab and then click the Activities relating to car tax link under Car tax. Then click the link for Declaration of tax-exempt use.

Submit the declaration in MyTax

If you cannot log in to MyTax to send the declaration, complete and submit Form 1225e (Declaration of vehicle use – Temporary tax-exempt use) on paper. The Tax Administration will then send you the confirmation letter by post to the address you have given.