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 (2024) RATE PER KM (2023)
Passenger car 57 cents 53 cents
– towing a trailer + 10 cents + 9 cents
– if performance of the duties-at-hand requires towing a caravan attached to the car + 15 cents + 14 cents
– if performance of duties requires towing a mobile canteen or other comparable heavy load attached to the car + 29 cents + 27 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 kilometers driven on forest roads or road construction sites closed to other traffic if performance of duties so requires + 12 cents + 11 cents
Company car (Ckäyttöetu; förmån att använda bil) (employee is paying for fuel/energy) 13 cents 14 cents


RATE PER KM (2024) RATE PER KM (2023)
Motorboat, up to 50 hp 100 cents 93 cents
Motorboat, more than 50 hp 145 cents 135 cents



RATE PER KM (2024) RATE PER KM (2023)
Motorcycle 44 cents 41 cents
Moped 23 cents 22 cents


RATE PER KM (2024) RATE PER KM (2023)
Snowmobile 138 cents 129 cents
All-terrain quadbike 130 cents 121 cents
Other means of transport 14 cents 13 cents
Passenger (in personal vehicle of employee) + 4 cents per passenger + 4 cents per passenger

Examples (2024)

  • Mark has a lunch meeting at a client’s office on Monday Jan. 8th 2024. 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 €18,48 (€0,44/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 €40,87 ((€0,57 + €0,04)/km x 67 km) for this business journey.

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