The installment payment goes from 84 to 96 monthly payments. Those who submit the application from 1 January 2027 will be able to obtain more time to pay, without needing to document economic difficulty
There will be more time to pay off tax debts. From January 2027 the rules on the installment of tax bills will change: the payment plans will be lengthened, bringing them to eight years. The news concerns those who have debts of up to 120 thousand euros. The installments go from 84 today to 96 next year, earning taxpayers another full year of breathing space.
Payment in installments of up to 96 installments: what changes from 2027
The basic rule remains that of graduality: in recent years the maximum number of installments obtainable with the simple “fast” procedure has progressively increased, going from 72 monthly payments in the past to the current 84. From 1 January 2027 the ceiling will move, up to 96 monthly installments, for those who declare they are in a condition of temporary economic difficulty, without having to produce any documentation as proof.
To have the extension, it is not the date on which the bill arrives that counts, but the date on which the application for installment payment is submitted.. This means that anyone who receives a notification in November or December 2026 and waits until the first days of January 2027 to submit the request (always respecting the 60 days required for ordinary payment) will still be able to access the longer plan. However, those who submit the application by 31 December 2026 will remain bound to the limit of 84 instalments. Extending the plan involves lower monthly installments, but also a greater accumulation of interest, set at 4.5%.
How to request payment in installments: the step-by-step procedure
To obtain the extension, no complicated procedures are needed. The application is submitted onlinein the reserved area of the Revenue-Collection Agency website, by logging in with your Spid or Cie credentials and selecting the service dedicated to debt installments. The portal automatically recognizes the installments that can be deferred and offers a simulator to get an idea of how the installment changes by choosing a longer or shorter plan. Alternatively, the request can be sent via certified email or presented in person at the local branches of the collection body.
For debts up to 120 thousand euros, no document is needed: just declare your financial difficulty. The only fixed limit is that of the minimum instalment, which cannot fall below 50 euros per month. The situation changes if you want to go beyond 96 installments, up to a maximum of 120 (ten years), or if the debt exceeds 120 thousand euros: in these cases it becomes necessary to demonstrate your situation with concrete documents, such as the updated ISEE for private individuals and sole traders, or the liquidity and Alpha indices for companies with ordinary accounting.
What happens after the plan is approved
As soon as the plan is accepted, the taxpayer immediately obtains concrete protection: no more new liens, mortgages or foreclosures. With the payment of the first instalment, any stops are also suspended already registered, which will be canceled completely at the end of the plan, and a foreclosure that has already started can be blocked, if it is not too far along in the procedure. Respecting the deadlines pays off: those who comply can obtain the Durc, which is essential for working with the public administration. But be careful not to miss too many installments: after eight missed payments, even if not consecutive, the plan expiresthe residual debt is all due again immediately and the blocked procedures restart.
After 2027: the reform timetable until 2031
The 96 installments arriving from 2027 are not the last change. In fact, the reform continues in the following years. From 1 January 2029 it will increase to 108 monthly installmentsalways with a simple request, without having to present any documents. And from 2031 the limit should reach 120 installments, therefore ten yearsthe same ceiling today reserved only for those who document serious economic difficulty. The two tracks, the ‘simple’ one and the ‘documented’ one, will therefore end up converging. Within a few years, those who have a debt of up to 120 thousand euros will be able to count on a ten-year plan even just by declaring their difficulty, without attaching ISEE or budget indices. The objective is to make the return from tax debts increasingly sustainable, progressively reducing bureaucratic obstacles for those who want to comply.
