Mileage rates in Finland in 2023

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 (2023) RATE PER KM (2022)
Passenger car 53 cents 46 cents
– towing a trailer + 9 cents + 8 cents
– if performance of the duties-at-hand requires towing a caravan attached to the car + 14 cents + 12 cents
– if performance of duties requires towing a mobile canteen or other comparable heavy load attached to the car + 27 cents + 23 cents
– transporting machinery or other items in the car; weighing over 80 kilograms, or of large size + 4 cents + 3 cents
– if performance of duties requires the employee to transport a dog in the car + 4 cents + 3 cents
– for actual kilometers driven on forest roads or road construction sites closed to other traffic if performance of duties so requires + 11 cents + 10 cents
Company car (Ckäyttöetu; förmån att använda bil) (employee is paying for fuel/energy) 14 cents 10 cents


RATE PER KM (2023) RATE PER KM (2022)
Motorboat, up to 50 hp 93 cents 80 cents
Motorboat, more than 50 hp 135 cents 116 cents



RATE PER KM (2023) RATE PER KM (2022)
Motorcycle 41 cents 35 cents
Moped 22 cents 19 cents


RATE PER KM (2023) RATE PER KM (2022)
Snowmobile 129 cents 110 cents
All-terrain quadbike 121 cents 104 cents
Other means of transport 13 cents 11 cents
Passenger (in personal vehicle of employee) + 4 cents per passenger + 3 cents per passenger


Mark has a lunch meeting at a client’s office on Friday Febr. 17th 2023. 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 17,22€ (0,41€/km x 42 km) for this business journey.

Elina needs to deliver a big machine of 90 kg for her job. She uses her car for this. The journey is 67 km in total. Her employer can reimburse her a maximum of 38,19€ ((0,53 + 0,04) euro/km x 67 km) for this business journey.

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