FinlandVero
Professional diesel refund of 3.3 cents/litre proposed from 2028
HE 266/2026 vp: 3.3 cents/litre refund for M2/M3 buses and trucks of at least 7.5 tonnes, claimable half-yearly or yearly, intended from 1 January 2028 to end 2037.
By Taxxa AI OyPublished 26 October 2026
Industry: Freight transport by road · Other passenger land transport
The government proposes a tax refund for professional diesel in heavy transport.Vero The refund would be 3.3 cents per litre, and the government gave its proposal, HE 266/2026 vp, to Parliament
Vero on 22 October. Verohallinto added the proposal to its excise-tax changes page, whose title no longer carries the year 2027.
The refund would go to buses in vehicle categories M2 or M3Vero and to trucks whose maximum permissible laden weight is at least 7.5 tonnes
Vero. It could be claimed either for the January–June and July–December periods or in one go for the whole calendar year.
The amendments would enter into force on a date to be set by government decree.Vero The refund is intended to enter into force when the EU emissions trading for fuel distribution starts on 1 January 2028
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Vero. The tax support for fuel used for professional purposes would then remain in force until the end of 2037.
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The proposal is not yet enacted lawVero: the refund, its amount and its timetable all rest on HE 266/2026 vp as given
Vero, and transport operators should follow the proposal's parliamentary handling before adjusting fuel-cost calculations for 2028. The entry into force additionally depends on a government decree, so the 1 January 2028 date is the intended start rather than a confirmed one
Vero.
The same page edit leaves the alcohol and tobacco paragraphs untouched: the increases to alcohol tax and tobacco tax from 1 January 2027 stand as previously reported, still pointing to HE 172/2026 vp and HE 171/2026 respectively, and this edit adds no new rates or dates for those products. The page now presents the diesel proposal for 2028 alongside those 2027 rises, which is why the year disappeared from its title.
The proposal rests on HE 266/2026 vp on the professional-diesel refund, intended to enter into force alongside the EU fuel-distribution emissions trading on 1 January 2028.
Follow the parliamentary handling of HE 266/2026 vp and the forthcoming government decree before adjusting 2028 fuel-cost calculations for eligible buses and trucks.