Passenger transport

If you offer transport to passengers for financial gain (to earn an income), the service you are offering is subject to a licence.

  • A transport licence can be granted to either a company or a private person, who is engaging in the commercial activity as a self-employer person.  Additionally, the vehicle’s driver must be professionally qualified to provide passenger transport. The vehicle used for passenger transport must be registered in Fin-land and for a purpose subject to a licence.
  • For example, a taxi driver’s professional driving licence gives him or her the right to drive a taxi, not to practice the trade. A taxi driver’s professional driving licence on its own will not allow someone to practice as an independent undertaking, for example, a taxi dispatch service. This will always require that the person establishes a company (at least as an private / individual operator) and applies for a taxi transport licence.
  • For more information on transport licences, please see the Finnish Transport and Communications Agency's website (in Finnish).



  • The income you receive from passenger transport is subject to taxes. Various company forms can engage in commercial activities and taxes are determined according to the business form.  
  • For more information on the taxation of taxi entrepreneurs, please see the Finnish Tax Administration’s website.



  • Motor liability insurance is mandatory for every motor vehicle and it covers the driver, passengers and damages to other vehicles.
  • You can also insure your own car with voluntary car insurance.
  • If the intended use of a vehicle changes or it is used for financial gain, you should verify the coverage of your policies with your insurance provider. 
  • For more information, please see the Finnish Financial Ombudsman Bureau (FINE) website (in Finnish).
  • For more information on pension security, please see the service produced by the Finnish Centre for Pensions and, if you need information on an entrepreneur’s voluntary insurances see the Workers’ Compensation Center website.