Vehicle use by foreign students

If your place of permanent residence is not Finland, but you pursue full-time academic studies in Finland, you can drive a foreign-registered motor vehicle, exempt from tax, for as long as you are studying here. No restriction is imposed on the length of time for tax-exempt vehicle operation for full-time students of a university or other educational institution.

1

Operating the motor vehicle no longer than 6 months

If the maximum length of time you drive the vehicle is 6 months during a period of 12 months, you do not have to submit a declaration of use to the Tax Administration.

2

Operating the motor vehicle for longer than 6 months

If you drive the vehicle for more than 6 months during a period of 12 months, you must notify the Tax Administration of the vehicle’s tax-exempt use before 6 months have elapsed. Submit a declaration of tax-exempt vehicle use. Do this well in advance, before the date of the 6-month deadline.

Complete the declaration giving a full account of your permits and rights to pursue studies in this country, including information on any work assignment or job that you might have on the side. If you need more writing space, you can prepare an enclosure on as many sheets of paper as you need. If necessary, you can enclose a document from the university or other educational institution to prove that your studies are still ongoing.

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.

Submit a declaration of tax-exempt use in MyTax

MyTax opens on the Your tax types tab. First select the All tax types tab, then Activities relating to car tax. Then click the link for Declaration of tax-exempt use.

After you submit the declaration via MyTax, a confirmation letter from the Tax Administration appears in your MyTax inbox. It is an acknowledgement of receipt. The letter will also be sent to you by post.

Keep your confirmation letter with you in the vehicle, either as a paper print-out or available on the display of a mobile device. This way, you can 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 by virtue of your student status, the vehicle is subject to car tax. You can request an advance ruling on how the act on car tax (Autoverolaki 1482/1994) is applied to the tax assessment of your vehicle. Read more about requests for an advance ruling.

If you cannot log in to MyTax to send the declaration, complete and submit Form 1245 on paper (Declaration of a foreign student’s tax-exempt vehicle use). You will receive the confirmation letter by post. It is sent to the address you have indicated.