Tax-exempt use of a motor vehicle when you live in a foreign country but work in Finland

The instructions on this page are primarily for those who work near Finland’s border with Norway and Sweden, i.e. for people known as cross-border commuters. 

If you live outside Finland on a permanent basis and you import a foreign-registered vehicle to Finland for personal use, your driving it is exempt from tax in most cases, for up to 6 months during a period of 12 months.

However, if you work in Finland, you can use the vehicle exempt from tax for more than 6 months. However, you must leave Finland for your permanent place of residence abroad with regular intervals. Because the exemption concerns commuters who drive from home to work and back, you are generally required to make the trip daily.

In circumstances described above, there is no need for you to submit a declaration of tax-exempt use to the Tax Administration.

If necessary, you can submit an application for a decision on permanent residence

Some cross-border commuters can benefit from submitting an application to the Tax Administration for a decision concerning their permanent place of residence. If such a decision has been issued, you can refer to it later if it is necessary for you to prove your place of tax residence if you are present in 2 or more countries. Your permanent residence determines whether you have the right to use the motor vehicle exempt from tax. Read more about the permanent place of residence. 

If there are no valid reasons for tax-exempt driving, the vehicle is subject to car tax.  Read the instructions for importing a motor vehicle for taxable operation. If you do not submit the declaration of tax-exempt use on time, you must pay car tax and interest for late payment on top of that.