Abbreviated form of legal source(s)
- Act 1472/1994
- Act 393/2013
- Act 182/2010
- Decree 1032/2020
Description of support scheme
The Finnish fuel taxation system taxes each component of fuel separately based on its energy content and carbon dioxide emissions, which translates to lower taxation for biofuels and higher for fossil fuels (Art 1 Act 1472/1994). Therefore, biofuels are not exempted from taxation but their taxation level is significantly lower than that of fossil fuels.
Amount
In 2021, the tax on petrol released for consumption is at least €ct 75.96 per litre, for diesel the amount is at least €ct 59.48 per litre. The tax on bioethanol amounts to €ct 50/l and different liquid gases vary from 31 to 13 €ct/kg. (Annex A, Decree 1032/2020). The amounts will change for 2022.
Addressees
The addressee of the excise duty is the supplier, and the suppliers of biofuels are subject to the reduced tax.
Procedure
All authorised fuel suppliers are obliged to keep account of the quantities sold for consumption (Art 6 Act 1472/1994) and to submit a tax report to the district customs authority (Art 31 Act 182/2010).
Competent authority
Finnish Tax Administration