The car tax reform comes into force in stages: new rules from 2026, 2027 and 2028. The payment calendar for newly registered cars, the obligations for long-term rental and the procedures for those who sell the car to a dealer change
The car tax changes skin, but not all at once. The reform (legislative decree no. 147/2026) changes the tax for Italian motorists, intervening on deadlines, long-term rental, transfers of ownership to dealers and anti-evasion controls. The amount continues to depend on the power of the vehicle, emissions class and tariff applied by your Region. Some new measures are already in force, others will start in 2027, others still in 2028.
Car tax, the new deadlines linked to registration: what to know from 2028
Change the way in which the stamp duty deadline is calculated. This is the news that concerns the greatest number of motorists. From 1 January 2028 we say goodbye to the old system linked to engine power bands: from that moment on, the car registration date will decide when to pay, and the coverage will always be for a full twelve months. How does it work in practice? The very first payment must be made by the end of the month following the month in which the car was registered. After that, every year, the deadline always falls in the same month: that of registration. Let’s give an example: if the car was registered in May, the tax must be paid every year by the end of May. Stop complicated calculations related to the Region or engine power. Those who already own a car can rest assured. If the vehicle was registered by 31 December 2027, everything remains as it is: you continue to follow the deadlines and rules of your Region, unless the latter decides to adapt to the new system in advance. Finally, there is good news for those who prefer to spread out their spending: some categories of vehicles, chosen by the individual Regions, will be able to continue to pay the tax in four quarterly installments instead of in a single annual payment.
Long-term rental and company cars: the tax passes to the person driving the vehicle
There is some news regarding those who drive a leased or long-term rental car. From 1 January 2027, for all new or renewed contracts from that date, the rental company will no longer have to deal with the tax, but the actual user of the car, i.e. who is registered in the Public Automotive Registry (PRA). And the obligation will remain yours for the entire duration of the contract. It is a significant change because until now the cost of the tax was almost always included in the monthly rent: the renter took care of it directly. From 2027, however, the user will have to take care of this himself, unless different agreements are provided for directly in the rental contract. News also for businesses: if the registered office does not coincide with the place where the activity actually takes place, the tax will be paid to the Region of the operational activity. Businesses have until November 10, 2026 to update their address in the REA register.
Transfer to the dealer and administrative detention: the rules already operational from August 2026
There are measures that will take effect as early as 2026. The most relevant concerns the sale of the used car to a dealer. Since last August 12th, to no longer pay the tax after the sale to a dealer, it is no longer enough to hand over the keys or show the invoice: the transfer of ownership must be formally registered with the PRA. Special power of attorney to sell, physical delivery of the car or simple invoice, alone, are no longer enough to suspend the tax.
Be careful with the timing, however: if the transcription arrives more than 60 days after the sale, you will lose the benefit of the interruption for the entire previous period, and you will end up having to shoulder the arrears of tax. It is therefore essential, both for those who sell the car and for those who leave it in exchange, to check that the transfer is registered immediately, without dragging out the time. Then there is another point, clarified once and for all after years of appeals and litigation: the tax must be paid in any case, even if the car is subject to an administrative seizure ordered by the collection agent or a local authority. In short, leaving the car sitting in the garage is not enough to avoid payment.
The National Automotive Tax Archive is born, more checks, faster collection and new features for the Supervignette
News also on the controls front. The National Automotive Tax Archive (ANTA) is born, managed by the PRAwhich will bring together data from the registry office, the Revenue Agency, the Company Register and the Ministry of Transport. This will make it easier to track down those who don’t pay the tax. But the same database should also be useful to those who pay the tax regularly: if by mistake the payment ends up in the wrong Region, now the bodies themselves will take care of passing the money on to the competent one, without the citizen having to chase the offices. From 1 January 2027 the collection rules will also change. The assessment notices sent by the Regions or by the collection concessionaires will already be valid as an enforceable title: it means that, once the deadlines for the appeal have expired, you can move directly to seizures and administrative seizures, without the intermediate step of the payment demand. Finally, a note for those who have a powerful car: from 2027, if your Region decides to exempt a vehicle from the ordinary tax, this does not automatically apply to the Super stampthe additional charge that is paid above 185 kW. For that you need an exemption provided directly by a state law.
