For the most part, they remain as before. Taxation of low-emission vehicles will change in some respects.
For an unlimited company-car benefit, the share of usage costs added to the basic value is reduced by:
• €60/month (or €0.04/km) for plug-in hybrid vehicles including gasoline-electric hybrids and diesel-electric hybrids, and for vehicles running on methane-based natural gas (a new reduction beginning from 2022); or
• €120/month (or €0.08/month) for all-electric vehicles (an already existing reduction).
The value of the company car benefit is based on the year when the vehicle was put on the road and stated as a percentage of the replacement price of the vehicle (i.e., the general recommended retail price of the make and model) plus a fixed sum added thereto. The tax values of the company-car benefit in 2022 remain as they were and are shown below:
• Age group A (vehicles put on the road 2020 to 2022)
• Age group B (vehicles put on the road 2017 to 2019)
• Age group C (vehicles put on the road before 2017)
Unlimited benefit (vapaa autoetu) / month
• 1.4% + €270
• 1.2% + €285
• 0.9% + €300
Limited benefit (käyttöetu) / month
• 1.4% + €105
• 1.2% + €120
• 0.9% + €135
*For all-electric vehicles registered for the first time in 2020 or later, €170/month is reduced from the above, irrespective of the type of company-car benefit.
As from the beginning of 2022, low-emission vehicles provided by the employer are entitled for a reduction of €85 per month from the taxable value (concerning both the unlimited and limited benefit), if the vehicle’s CO2 emissions rate between 1 and 100 grams per kilometre and the vehicle has been registered for the first time in 2021 or later. The reduction is temporary in nature and valid in 2022-2025.
The decision concerning the principles for calculating fringe benefits is available in its entirety on the Finnish tax administration web site (in Finnish).