FinlandVero
2026 commuting deductions: car rate rises to €0.28/km
Verohallinto set the 2026 home-to-work rates: car €0.28/km, motorcycle €0.21, moped €0.12, bicycle €105/year; employer's car stays at €0.20/km. In force 6 November 2026.
By Taxxa AI OyPublished 9 November 2026
Verohallinto has set the deductible amounts for home-to-work travel costs in taxation for 2026, in a decision issued in Helsinki on 5 November 2026 and entering into force on 6 November 2026Vero. The decision is issued under section 93(2) of the Income Tax Act (1535/1992) as amended by Act 504/2010, and its rates apply where the cheapest means of travel between home and workplace is something other than public transport
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For a taxpayer using their own or controlled vehicleVero, the deductible amounts are: car €0.28 per kilometre, up from €0.27 for 2025
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Vero. Where the taxpayer uses a car owned or controlled by the employer, the rate stays at €0.20 per kilometre
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For payroll, HR and personal-tax preparation this means applying the new 2026 figures to 2026 home-to-work claims: car commuters deduct slightly more per kilometre than for 2025, motorised two-wheel and moped users slightly less, and cyclists receive €5 more for the year. The employer's-car rateVero and the reliable-account rule for other means of travel are unchanged. The decision is published with identical content in Finnish and Swedish.The decision is signed by Director General Markku Heikura and presented by leading expert Lauri Luukkonen, and the pages were updated on 9.11.2026. Commuters whose cheapest means of travel is public transport fall outside these rates
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Legal basis: Verohallinto decision 47204 on the amount of the travel-cost deduction in taxation for 2026 (Income Tax Act 1535/1992, section 93(2)).
Apply the 2026 per-kilometre and annual rates to 2026 home-to-work deduction claims and payroll tax figures.