Il car tax changes rules, but it doesn't become lighter for motorists. The mini reform Approved by the government on August 5, 2026, it primarily addresses deadlines, payments, and the management of the tax between the Regions, without changing the main criteria used to determine the tax amount. The new system should come into full force on 1 January 2028, although some provisions regarding leasing will come into force as early as 2027. Before considering the framework definitive, it will be necessary to wait for the publication of the legislative decree in the Official Journal, following the amendments made by the government following parliamentary observations.
The goal is to make a simpler and more homogeneous tax This tax can currently be paid in different ways depending on the region and the time the vehicle is registered. The main changes will be the payment schedule and certain specific situations, from administrative seizures to rental cars.
Car tax: starting in 2028, the expiry date will follow the month of registration.
The main novelty concerns the time to pay the stamp dutyFor vehicles affected by the new regime, the system of traditional fixed deadlines, such as those of April, August and December, will be progressively overcome, instead linking the tax directly per month of vehicle registrationFor the first tax, the decree states that "the deadline for the first tax payment is set on the last day of the month following the month of registration." This rule should therefore eliminate the current differences related to the precise day the vehicle is registered. A vehicle registered in January, for example, can pay its first tax by the end of February. In subsequent years, however, the deadline will fall on the last day of the month of registration. The tax will still be payable for a twelve-month period.
The new deadlines However, they should not overturn the situation of cars already in circulationFor vehicles that have accrued periodicity under the old provisions, the existing deadlines will continue to apply, barring any decisions adopted by individual Regions.
The decree also maintains a certain degree of territorial autonomy. For certain vehicle categories, Regions may also establish a quarterly collection schedule, thus dividing the tax into three payments over the course of the year.
No tax cuts: how the stamp duty will continue to be calculated
The reform mainly concerns thepayment organization and does not determine an automatic reduction of the tax. They remain substantially parameters confirmed These are used to calculate the road tax, starting from the vehicle's power output in kilowatts and its Euro environmental class. The reference amounts will also continue to be managed within the framework of regional taxation, with local governments retaining the ability to influence the rates within the established limits.
There are no changes to the main existing national tax breaks and exemptions either. Therefore, the mini-reform does not represent the abolition of the stamp duty nor a general reduction in the amount required of property owners.
The increase in tax for more powerful vehicles also remains in place. The new measure does not eliminate the additional regulations applied to vehicles exceeding certain power thresholds.
Stamp duty due even with administrative seizure
Among the most relevant points of the decree is the regulation of vehicles subject to administrative seizureThe principle indicated by the provision is clear: the car tax "is however due in the event of administrative seizure of the vehicle"The owner will therefore continue to be liable for payment even during the period in which the vehicle is incapacitated due to the measure issued by the collection agent. In other words, the seizure will not interrupt the accrual of the tax.
Some things also change procedures in relations between motorists and administrationsIf a taxpayer accidentally pays the stamp duty to the wrong Region, they should no longer be forced to recover the amount themselves and then make a second payment. The local authorities themselves will transfer the amounts erroneously collected between themselves.
The intervention thus aims to reduce one of the bureaucratic problems that can arise when the payment is attributed to an administration other than the one actually competent.
Rental and used cars: other new features of the reform
The decree also intervenes on the long term rental. The company's registered office will no longer be the only determining factor in determining the region responsible for the road tax. In the cases covered by the reform, the place where the business's ordinary operations are primarily conducted will be the decisive factor. A first change is expected to come into effect as early as January 1, 2027. Vehicles subject to long-term rental contracts without a driver will also be required to be registered in the Public Vehicle Registry (PRA). This provision will also affect certain extensions or renewals of previous contracts and vehicles delivered as of that date.
New features are also planned for the used carsThe suspension of the road tax upon sale will be linked to the registration of the transfer of ownership at the PRA within 60 days. After the sale, the new owner will pay the necessary amount to realign the future expiry date with the month of the vehicle's initial registration.
The mini-reform therefore focuses more on simplification than savings. Starting in 2028, the payment schedule should be more closely tied to the actual life of the vehicle and less to the old timeframes, while a series of new rules will seek to clarify regional jurisdictions, rentals, used vehicle sales, and administrative seizures. However, to know exactly how the new rules will be finalized, it will be necessary to: wait for the provision to be published in the Official Journal.
