Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
An employer in Finland can reimburse employees for using a personal vehicle for business journeys.
There are maximum mileage allowances per kilometre that the employer can reimburse tax-free. These maximum amounts are defined by a yearly Decision of the Tax Administration and depend on the type of vehicle.
Passenger Car
| RATE PER KM (2026) | RATE PER KM (2025) | |
|---|---|---|
| Passenger car | 55 cents | 59 cents |
| – towing a trailer | + 9 cents | + 10 cents |
| – if performance of the duties-at-hand requires towing a caravan attached to the car | + 15 cents | + 15 cents |
| – if performance of duties requires towing a mobile canteen or other comparable heavy load attached to the car | + 28 cents | + 30 cents |
| – transporting machinery or other items in the car; weighing over 80 kilograms, or of large size | + 4 cents | + 4 cents |
| – if performance of duties requires the employee to transport a dog in the car | + 4 cents | + 4 cents |
| – for actual kilometres driven on forest roads or road construction sites closed to other traffic if performance of duties so requires | + 12 cents | + 13 cents |
| Company car (Ckäyttöetu; förmån att använda bil) (employee is paying for fuel/energy) | 11 cents | 12 cents |
Boat
| RATE PER KM (2026) | RATE PER KM (2025) | |
|---|---|---|
| Motorboat, up to 50 hp | 97 cents | 103 cents |
| Motorboat, more than 50 hp | 141 cents | 149 cents |
Two-wheeler
| RATE PER KM (2026) | RATE PER KM (2025) | |
|---|---|---|
| Motorcycle | 42 cents | 45 cents |
| Moped | 23 cents | 24 cents |
Other
| RATE PER KM (2026) | RATE PER KM (2025) | |
|---|---|---|
| Snowmobile | 134 cents | 142 cents |
| All-terrain quadbike | 126 cents | 134 cents |
| Other means of transport | 13 cents | 14 cents |
| Passenger (in personal vehicle of employee) | + 4 cents per passenger | + 4 cents per passenger |
Examples
- Mark has a lunch meeting at a client’s office on Wednesday Jan. 8th 2026. He travels from Helsinki (where his company’s office is) to Espoo (the client’s office) on his motorcycle. The distance of this journey is 21 km. After the lunch meeting, he returns to the office. In total, he has driven 42 km with his motorcycle for this client visit. His employer can reimburse him a maximum of €17,64 (€0,42/km x 42 km) for this business journey.
- Elina needs to deliver a big machine of 90 kg for her job on Monday Feb. 3rd 2026. She uses her car for this. The journey is 67 km in total. Her employer can reimburse her a maximum of €39,53 ((€0,55 + €0,04)/km x 67 km) for this business journey.
Last changed 2026-01-29