Permanent residence in car taxation

Your place of permanent residence determines if you have the right to use a vehicle exempt from tax.

You can request the Tax Administration to issue a decision on what country is your country of permanent residence based on the account provided. The decision is valid for a maximum of one year at a time. The decision is free of charge. You can make the request in MyTax.

Request a decision on your place of residence in MyTax 

You will receive the decision in MyTax. You will also receive the decision by post to your home address, unless you have activated messages and chosen not to receive paper mail.

  • Always keep the decision in your vehicle and present it to the police or Customs if requested.

You can also make the request on paper by filing Form 1255e (Request for determining the place of permanent residence).

How is your permanent place of residence determined?

Your permanent place of residence is the place where you live at least 185 days per calendar year, estimated on the basis of your personal, professional and other ties.

If you live in two or more countries, your permanent place of residence is the place where you regularly return to for personal reasons. If you have a fixed-term assignment in Finland, you are not required to return to another country regularly.

When considering personal reasons, the Tax Administration takes the following factors into account:

  • nature of work
  • whether the employment is permanent or fixed-term
  • other special circumstances.

Your permanent place of residence does not change if you move away from Finland or into Finland because of your studies at a university or other educational institution.