
Tax benefits & incentives for EV´s
Car tax
Cars and vans registered or put into service in Finland are subject to a registration tax payable to the government, which is determined on the basis of the carbon dioxide emissions corresponding to the fuel consumption of the car.
The registration tax rate for new fully electric cars and vans is zero. The zero rate applies to all-electric cars put into service on or after 1 October 2021.

Tax incentive for full electric vehicles
The monthly value of the car benefit is reduced by 170€ for each month that the car has been a full electric vehicle. This applies to cars first registered in Finland in 2020 or later. The subsidy was due to expire after 2025, but is now being extended until the end of 2029, according to the government's guidelines for the framework decision.
In unlimited car benefit, an additional 120€ per month will be deducted from the unlimited car benefit value due to running costs of fully electric vehicles. The deduction does not apply to benefit of use vehicles.

Tax incentive for other low emission cars
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.
In unlimited car benefit 60€ per month will be deducted from the operating costs of unlimited car benefit value. The deduction does not apply to benefit of use vehicles.
Tax exemption for electric charging benefit ends
The tax exemption for any employer-provided business premises charging for an electric car or plug-in hybrid expires at the end of 2025.
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 from 1.1.2026. The monetary value of the charging benefit is 30€ for full electric cars and 20€ for plug-in hybrids.








