This article summarizes the taxes and other charges which you pay when you buy and EV, and when you use an EV on a yearly basis.

Purchase Costs

When purchasing an EV in Finland, the car itself is taxed with VAT 24% as any other type of goods. On top of that the car tax is applied (tax car table), but for EVs it’s only 2,7% but from the general sales price (use this vero car tax calculator to find the Yleinen myyntihinta - general sales price)

If the price including VAT and car tax doesn’t exceed 50000€, you will receive a subsidy of 2000€ from Finnish government (I think the salesperson mentioned that it is even possible to claim the subsidy at the sell-point directly). Note that this doesn’t apply when purchasing an used EV, e.g. from NettiAuto.

You can find exact information at the Tesla Autojen insentiivit page (Finnish only) and Trafi.com.

Example: Tesla Model 3 SR+ at 4.1.2020:

1. The price with VAT 24%: 48690€; the general sales price is 45762€
2. Additional car tax 2,7% from the general sales price is 1235€ (strange: in Tesla website it’s 1279€)
3. Total car price is thus 48690€+1279€=49969€
4. The total car price is less than 50000€: the car is eligible for the 2000€ subsidy: 49969€-2000€=47969€
5. Additional Tesla delivery fee: 600€, so you’ll pay 48569€

Example: Tesla Model 3 LR AWD at 4.1.2020:

1. The price with VAT 24%: 59990€; the general sales price is 56440€
2. Additional car tax 2,7% from the general sales price is 1524€ (strange: in Tesla website it’s 1576€)
3. Total car price is thus 59990€+1576€=61566€
4. The total car price is more than 50000€, the car is not eligible for the 2000€ subsidy.
5. Additional Tesla delivery fee: 600€, so you’ll pay 62166€

Yearly Costs

Yearly car costs consist of yearly taxes, insurance, maintenance costs and fuel (electricity) costs.

Taxes

Trafi uses the lowest possible tax for EVs:

1. Basic emission tax for EVs emitting 0g of CO2: 53.29€ per year
2. Propulsion tax : 0,015€/day/100kg of maximum laden weight/gross vehicle weight ratio (GVWR).

Example: Tesla Model 3 SR+, base weight 1645kg, GVWR: 2060kg

1. Basic emission tax (perusvero): 53,29€ per year
2. Propulsion tax (Käyttövoimavero): 0,015€ times (2060kg rounded up to 2100kg)/100kg times 365 days = 114,975€ per year
3. Total yearly tax: 53,29€ + 114,975€ = 168€

Example: Tesla Model 3 LR AWD, base weight 1847kg, GVWR: 2265kg

1. Basic emission tax (perusvero): 53,29€ per year
2. Propulsion tax (Käyttövoimavero): 0,015€ times (2265kg rounded up to 2300kg)/100kg times 365 days = 125,925€ per year
3. Total yearly tax: 53,29€ + 125,925€ = 179€

Example: Nissan Leaf 2015 24kWh battery, base weight 1460kg and maximum laden weight 1902kg:

1. Basic emission tax (perusvero): 53,29€ per year
2. Propulsion tax (Käyttövoimavero): 0,015€ times (1902kg rounded up to 2000kg)/100kg times 365 days = 109,5€ per year
3. Total yearly tax: 53,29€ + 109,5€ = 163€

Insurance

Insurance for my used Nissan Leaf 2015 is 600€/y mandatory motor insurance plus 884€/y KASKO insurance with windshield protection, in total 1484€ per year.

Estimated Tesla Model 3 SR+ insurance is 600€/y mandatory motor insurance plus 1700€/y KASKO, in total 2300€ per year.

Yearly “Fuel” Cost Estimate

My estimated power usage is 400kWh per month. I’m paying for Helen “Fixed price 24 months” contract and also paying the Caruna service provider (Caruna distribution rates):

1. Helen per-kWh price: 5.75c/kWh
2. Helen fixed price: 3,84eur/month
3. Caruna fixed price: 12,9eur/month
4. Caruna distribution price: 4,56c/kWh
5. Tax: 2.79372c/kWh

The monthly payment for 400kWh consumption is thus: 400 * 0,0575 + 3,84 + 12,9 + 400 * 0,0456 + 400 * 0,0279372 = 69,15488€, which (divided by 400kWh) gives me the final price of 0,173€ per kWh.

I estimate that the car will be used 10000km per year, with 20% of charges done on the fastcharger at the rate of 0,25€ per kWh, and 80% of charges at home at the rate of 0,173€ per kWh.

Example: Tesla Model 3 SR+ with WLTP range of 409km and 50kWh battery which yields expected consumption of 12,23kWh/100km, or 1223kWh per 10000km:

1. 80% Home-charging: 1223kWh * 0,8 * 0,173€ per kWh = 169€
2. 20% supercharger charging: 1223kWh * 0,2 * 0,25€ per kWh = 61€
3. Total: 230€ per 10000km or 2,3€ per 100km

Example: Tesla Model 3 LR AWD with WLTP range of 560km and 75kWh battery which yields expected consumption of 13,4kWh/100km, or 1340kWh per 10000km:

1. 80% Home-charging: 1340kWh * 0,8 * 0,173€ per kWh = 185€
2. 20% supercharger charging: 1340kWh * 0,2 * 0,25€ per kWh = 67€
3. Total: 252€ per 10000km or 2,52€ per 100km

Example: Nissan Leaf 24kWh with no fast-charging capabilities (only useful for quick trips around the town); expected consumption of 13kWh/100km, or 1300kWh per 10000km:

1. 100% Home-charging: 1300kWh * 0,173€ per kWh = 224€
2. Total: 224€ per 10000km or 2,24€ per 100km

Yearly Car Checkup

I’ve paid 250€ for Nissan Leaf yearly checkup. The service man told me that there is basically nothing to check or replace except for the battery. I’ve decided to check the car once per two years, which brings the checkup price down to 125€ per year.

Tesla Model 3 is basically serviced on-the-go when-need-be; I was told that they can check the battery fluid level every 2 years or so if I really wish so. I thus estimate the checkup price to 150€ per year, including some basic repairs.

Roadworthiness Checkup

You need to check the car roughly every 2 years for roadworthiness which costs around 40€ (it’s cheaper since there is no need for emission checkup), which makes 20€ per year.

The exact inspection dates are: after 4 years, then every 2 years until the vehicle is 10 years old, then every 1 year.

Total

Summing the above costs we can see that a yearly cost for an EV is:

1. Nissan Leaf 2015: 163€ road taxes, 750€ insurance Kasko, 521€ mandatory motor insurance, 224€ fuel cost per 10000km, 125€ car checkup, 20€ roadworthiness test: 1803€ per year.
2. Tesla Model 3 SR+: 168€ road taxes, 1200€ insurance Kasko (estimate), 485€ mandatory motor insurance, 230€ fuel cost per 10000km, 150€ car checkup, 20€ roadworthiness test: 2253€ per year.
3. Tesla Model 3 LR AWD: 168€ road taxes, 1300€ insurance Kasko, 485€ mandatory motor insurance, 252€ fuel cost per 10000km, 150€ car checkup, 20€ roadworthiness test: 2375€ per year.