Student from Finland: operating a motor vehicle exempt from tax in Finland when you are studying in a foreign country
Subject to specific conditions, if your permanent residence is Finland but you pursue academic studies in a foreign country – at a university or other educational institution – you can drive a foreign-registered motor vehicle in Finland exempt from tax.
When is such operation of foreign-registered vehicles allowed:
- You are present in a foreign country because of your studies for 185 days of the calendar year or longer
- The driving you do in Finland is temporary
- Periods of stay in Finland, and your tax-exempt vehicle use, can normally last no more than 72 days per calendar year.
Reasons for driving here include vacations in Finland, similar shorter stays in Finland, or visits to Finland due to an important reason.
In circumstances described above, there is no need for you to submit a declaration of tax-exempt use to the Tax Administration.
However, some students can benefit from submitting an application to the Tax Administration for a decision concerning their permanent place of residence. The country of your permanent residence has an impact on how long you have the right to the tax-exempt vehicle use described above. If the Tax Administration has issued you a decision on the matter, 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. Read more about the permanent place of residence.
If there are no valid reasons for tax-exempt driving, your driving the vehicle is subject to car tax. Read the instructions for importing a motor vehicle for taxable operation.