Economy

Free car tax in 2027: who has to pay in December 2026

The payment deadline counts and not the months of use. Here are the deadlines to avoid mistakes and how to check your position

The car tax will be free in 2027 for many motorists, but a lot of confusion has arisen over the dates and there are those who think they can postpone payment. Anyone who has a renewal due by December 2026 must pay the tax regularly: waiting for January does not cancel it and only triggers penalties and interest. The legislative decree introducing the exemption in fact looks at the date on which the payment must be made, not at the months in which the car is used.

Car tax exemption 2027: what really matters, the payment date

The car tax exemption concerns payments due from 1 January to 31 December 2027. If the payment deadline falls in 2026, the tax must be paid in full, even when it covers a few months of the new year. It is not possible to pay only the 2026 portion and subtract the rest, and those who have already paid will not receive the 2027 portion back. The exemption does not even cancel the arrears of stamp duty: the one forgotten in 2025 must still be regularised.

Car tax expiring at the end of 2026: should it be paid or not?

Normally the renewal is paid by the last day of the month following the end of the period already covered, unless different regional rules. Pay attention to the words, because “expires in November” can mean two things: that the coverage ends or that that is the month to pay. Some examples: if the paid period ends in September, it is renewed by October; if it ends in October, by November; if it ends in November, by December. In all these cases the exemption does not apply and the tax must be paid. Different for those who are covered until December 2026: the renewal falls in January 2027 and can be included in the benefit if all the conditions are met.

Who doesn’t pay car tax in 2027: requirements and exempt vehicles

Who is entitled to car tax exemption in 2027? No income limits: the ISEE is not needed. The conditions instead concern the vehicle and who owns it. The exemption applies to a single car registered to a natural person, therefore companies, businesses and VAT numbers are excluded. The car must be insured, have a petrol or diesel engine (also supported by another fuel system) and a maximum power of 80 kW, i.e. approximately 109 horsepower. Anyone who pays the tax for a leased or long-term rental car may also be entitled to it, in the applicable cases. If more than one car meets the requirements, the discount goes to the less powerful one; for the same power, to the one that costs less in tax. The decree then extends the exemption to motorcycles and mopeds, but only to those who are not already using it for a car.

How to check the expiry of your car tax and avoid penalties and interest

The first step is to find the receipt of the last paymentto understand how much you are covered. Then to check your position just insert the license plate on website of the Automobile Club of Italy (ACI) or on that of your own Region or autonomous Province. Receipts and reminders can indicate different dates: what matters is the deadline by which the payment must be made. If in doubt, it is better to clarify everything before December than find yourself paying late in January.