Logbook and mileage allowance

User guide and information

Quick guide

1. Clear the examples: type Esimerkit_Ajot in the Name Box, press Enter, then Delete. Blue text = example.
2. Fill in Settings: year, vehicle and odometer reading at the start of the year.
3. Record every trip (including private trips) and select the trip type.
4. At year-end, record the closing reading and check the Yhteenveto sheet for unrecorded km.

Logbook and mileage allowance 2026

According to the Finnish Tax Administration, the driving log records: the start and end date and time of the trip, the departure point and destination and, where necessary, the route, the length of the trip, its purpose, the odometer reading at the start and end of the trip, the user of the vehicle and the total kilometres driven during the year. A vehicle belongs to business activity if it was acquired for business activity and over 50 % of the kilometres driven are business trips. Driving from home to the actual workplace is not a business trip. Tax-free mileage allowance 2026 (VH/6575/00.01.00/2025, section 9): own car at most 0,55 €/km. Supplements: trailer 9 cents, caravan 15 cents, heavy load 28 cents, machines and objects over 80 kg or large ones 4 cents, dog 4 cents, forest road or closed road construction site 12 cents, each person transported 4 cents/km. Usage-benefit car when the employee pays the running costs: at most 0,11 €/km. The values are maximum amounts of tax-free compensation for an employee. Different rules may apply to deducting the costs of a sole trader's own car – check vero.fi or with your accountant.

SOURCES (checked 8.10.2026)

• Finnish Tax Administration decision on tax-free reimbursements of travel costs in 2026, VH/6575/00.01.00/2025 (0,55 €/km and supplements) https://www.vero.fi/syventavat-vero-ohjeet/paatokset/47405/verohallinnon-paatos-verovapaista-matkakustannusten-korvauksista-vuonna-2026/
• vero.fi: Vehicle expenses – business or professional practitioner (logbook entries, 50 % limit) https://vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/liikkeen-tai-ammatinharjoittaja/vahennykset/ajoneuvojen_kulut/
• vero.fi: Mileage allowance and daily allowance https://vero.fi/henkiloasiakkaat/vahennykset/kilometrikorvaus-ja-paivaraha/

Discharge from liability

The template is an aid to bookkeeping, not tax or legal advice. The ready-made entries are examples. Check the grounds for reimbursements and deductions for your own case. The seller is not responsible for declarations or decisions made on the basis of the template.