Registration tax of new-registered
passenger cars in Finland
The registration tax percentage
is a share of total price including all taxes, also the registration tax. Tax is calculated by using a taxation value. The taxation value is the general retail
price including VAT based on the list price of cars minus ordinary discount.
Price formation of a new passenger car from 1.10.2021
| CO2 emissions (g/km) | 0 | 50 | 103 *) | 120 | 145 | 160 | 200 |
| Share of taxes | 19,36 % | 22,31 % | 24,73 % | 26,56 % | 31,01 % | 34,64 % | 42,19 % |
| Taxation value 5) | 23 375 | 24 324 | 25 161 | 25 829 | 27 597 | 29 219 | 33 250 |
| Price with taxes | 25 000 | 25 949 | 26 786 | 27 454 | 29 222 | 30 844 | 34 875 |
| Consumer price without car tax 2) | 25000 | 25000 | 25 000 | 25 000 | 25 000 | 25 000 | 25 000 |
| Registration tax 1) | 0,00 % | 3,90 % | 7,10 % | 9,50 % | 15,30 % | 20,00 % | 29,70 % |
| VAT 3) | 4 839 | 4 839 | 4 839 | 4 839 | 4 839 | 4 839 | 4 839 |
| Registration tax 4) | 0 | 949 | 1 786 | 2 454 | 4 222 | 5 844 | 9 875 |
Carbon dioxide emissions above represent WLTP measurement values introduced in September 2018. Registration tax in Finland was adjusted to WLTP values in September 2018 at the same time as the new measurement procedure was implemented. The tax table for WLTP values was updated in December 2018 to ensure an tax neutral transfer into WLTP measurement procedure.
NEDC approved end-of-series cars are taxed with the previous registration tax levels.
1) Registration tax % is based on carbon dioxide emission (g/km) according to the attachment table 1 of the registration tax law. Tax % minimum is 0% and maximum 50.0%
2) Consumer price without registration tax includes import price of car and accessories, VAT, and wholesale and retail sales margins
3) VAT is 24% of the price without taxes, VAT is included in the retail price
4) Registration tax is calculated from the taxation value
5) Taxation value is the price including the registration tax minus common discount