Car benefit values for 2026 published
The Tax Administration published on November 13, 2025, a decision regarding the calculation basis for fringe benefits to be applied in taxation for the year 2026. Below is a summary of the key points of the decision.
- The calculation values for company car benefit will remain unchanged in 2026
- The tax incentive for low-emission (CO2 emissions 1-100 g/km) company cars will end at the end of 2025
- The tax incentive for full electric company cars will continue until the end of 2029
- Employer-paid charging at workplace will be taxed as a fringe benefit
Taxation of company cars
The calculation values for car benefits will remain unchanged in 2026. You can find the calculation values by age group, as well as deductions for the use costs of unlimited car benefits for plug-in cars and gas cars, on the Tax Administration’s website.
Tax incentive for low-emission company cars ends
The tax incentive in the Income Tax Act for low-emission (CO2 emissions 1-100 g/km) company cars ends at the end of 2025.
This change means that from 2026 onwards, the 85€/month deduction will no longer be applied to the taxable value of a low-emission car benefit. The change also applies to cars currently in use and, for example, to existing leasing agreements, meaning the taxable value of these cars will increase starting from January 1, 2026.
Tax incentive for full electric company cars continues until the end of 2029
For zero-emission cars, a deduction of 170€/month is applied to the taxable value of the company car benefit. Reduction from cost of use in unlimited company-car benefit for full electric vehicles remains the same 120€/month.
Employer-provided charging electricity becomes a taxable benefit
Charging paid and provided by the employer at the workplace will be treated as a taxable fringe benefit. The monetary value of the charging benefit is 30€ for full electric cars and 20€ for plug-in hybrids.
Source: Autoalan Keskusliitto
Also read: Emissions measurement change for plug-in hybrids -impact on vehicle tax
The Euro 6e-bis emission level requirement enters into force in stages between 2025 and 2028. The emission level requirement that entered into force on 1 January 2025 will apply to all new plug-in hybrids that are type-approved after 1.1.2025. From 1 January 2026, all plug-in hybrids sold and delivered must be type-approved to the new emission measurement method. The change may affect the amount of car tax on vehicles already ordered. The higher taxable value of a vehicle may also have an impact on leasing and the taxable value of a company car.
