Lowering vehicle tax on older cars
Act amending the appendix to the Vehicle Tax Act
Vehicle tax will be reduced for older passenger cars and vans with medium and high emissions. Taxation of new cars will remain unchanged.
- Status
- Passed
- Submitted
- 9 Oct 2023
- Latest event
- 12 Dec 2023
- Votes
- 1
- Speeches
- 15
- Confirmed
- 21 Dec 2023
- Statute
- 1223/2023
- Source
- eduskunta.fi ↗
What is proposed
The basic tax of the vehicle tax will be reduced by a total of 50 million euros. The reduction applies to cars with medium and high emissions (NEDC emissions of 111–210 g/km) and to the oldest cars taxed according to total mass. Tax on new cars measured using the WLTP method will not change.
What it means
The tax reduction will apply to approximately 1.8 million cars and particularly benefit households driving older internal combustion engine cars. Annual vehicle tax in the target group will decrease on average by about 28 euros and at most by about 52 euros. The act will enter into force on 1 January 2024, and the reduced tax will apply to tax accruing from 1 January 2025, which will be visible on tax demand notes sent out from January 2024.
How Parliament voted
2nd reading · 28 Nov 2023Parliament passed the act by 96–80.
Government yes, opposition no. 23 MPs were absent. Minutes ↗
Filled dot = yes, ring = no, grey = absent. Point at a dot to see the MP. Seats follow the current seating plan (updated 18 Sep 2026). 15 MPs who voted are not in the current seating plan.
A passed act does not enter into force immediately: the President of the Republic confirms it, and it enters into force on the date set in the act. This act was confirmed on 21 Dec 2023.
Debate in the chamber
What was argued and where each group stood, followed by MPs' speeches verbatim from the parliamentary record. Speeches are shown in their original language.
15 speeches · 10 speakers · 2 debates
Key points of the debate
The debate concerned reducing vehicle tax on older cars with medium and high emissions by 50 million euros. The government party considered the reform an important and moderating measure for everyday transport costs, whereas the opposition viewed it as a tax cut contrary to climate targets that unnecessarily erodes central government finances in a debt situation. The proposal sharply divided the chamber between the Government and the opposition.
- Can central government finances afford to forgo tax revenue during a period of debt accumulation?
- Does the tax cut on high-emission cars slow down the renewal of the vehicle fleet and climate action?
- Does a relatively small tax reduction provide sufficient genuine benefit to motorists and low-income earners?
- Finns PartyIn favour
The tax cut targets older cars that many low-income earners and residents of long-distance areas necessarily need in their daily lives.
”Pitkien välimatkojen Suomessa autoilu on aivan välttämättömyys ja elinehto.”
— Kaisa Garedew - Social DemocratsAgainst
The tax reduction weakens the state revenue base expensively with borrowed money, even though the benefit to an individual household remains negligible and does not effectively support commuting to work.
”Nyt sitten tässä, edustaja Garedew, te suurin piirtein juhlitte, kun hallitus yli 200 miljoonalla eurolla tekee aukkoja meidän veropohjaan.”
— Joona Räsänen - Centre PartyAgainst
In the difficult situation of central government finances, it is not justified to cut taxes on debt through a measure that has no significant impact on household finances.
”Muun muassa näillä perusteilla esitän tämän keskustan vastalauseen mukaisesti, että lakiehdotus hylätään.”
— Markus Lohi - GreensAgainst
Reducing taxes on the most polluting cars slows down the renewal of the vehicle fleet and is in direct conflict with Finland's transport emission reduction targets.
”Pidän tätä hallituksen esitystä saastuttavimpien autojen verotuksen keventämisestä vastuuttomana ja kaikin puolin aika käsittämättömänä.”
— Saara Hyrkkö
This digest was generated by AI from 15 speeches 13 Sep 2026. Group positions are read from the speeches, not from votes; quotations were checked verbatim against the record.
Yleiskeskustelu päättyi. Eduskunta hyväksyi hallituksen esitykseen HE 35/2023 vp sisältyvän lakiehdotuksen sisällön mietinnön mukaisena. Lakiehdotuksen ensimmäinen käsittely päättyi.
Keskustelu päättyi ja asian käsittely keskeytettiin.
Stages of consideration
The bill's path from the preliminary debate to the decision, as recorded by Parliament.
- 9 Oct 2023Eduskuntakäsittelyn vireilletulo · Valtiovarainministeriö
- 10 Oct 2023Lähetekeskustelu · Täysistunto
- 14 Nov 2023Valiokunnan mietintö tai lausunto · valtiovarainvaliokunta
- 22 Nov 2023Ensimmäinen käsittely · Täysistunto
- 29 Nov 2023Toinen käsittely · Täysistunto
- 11 Dec 2023Eduskunnan vastaus ja kirjelmä
Decisions by law proposal1
- 1Laki ajoneuvoverolain liitteen muuttamisestaHyväksytty · 1223/2023 · 21 Dec 2023
Proposed law text
The law proposals in the bill as the Government presented them. The final act may differ after committee consideration.
The law text is shown in Finnish or Swedish from Parliament's official documents; it is not translated into English.
Laki ajoneuvoverolain liitteen muuttamisesta
Eduskunnan päätöksen mukaisesti muutetaan ajoneuvoverolain (1281/2003) liitteen verotaulukko 1 ja 2, sellaisina kuin ne ovat, verotaulukko 1 laissa 1071/2018 ja verotaulukko 2 laissa 1482/2015, seuraavasti:
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Tämä laki tulee voimaan päivänä kuuta 20 .
Päivää kohden kannettavan veron määrä lasketaan lain voimaan tullessa voimassa olleiden säännösten mukaisesti 31 päivään joulukuuta 2024.
Main content of the bill (official)
The summary and title were produced with AI on 2 Sep 2026. They are not official documents – check the details in the original bill. The title and summaries are machine translations of the Finnish AI summaries. Speeches and quotations are always shown in their original language.