Italy's Tax Amnesty: First Payment Due July 31

Italy's tax collection agency is reminding citizens that the deadline for the first or single payment of the "Rottamazione-quinquies" tax amnesty is July 31. This facilitated tax settlement program, introduced by the 2026 budget law, allowed individuals to apply by April.

Taxpayers needing to retrieve their payment notices, which detail the amounts due and provide payment forms, can access them through the "reserved area" on the agency's website. This area requires authentication via Spid, Cie, or Cns, or specific credentials for professionals and businesses. Alternatively, individuals can request these documents via email from the public area of the website without needing login credentials, by attaching a form of identification.

Payment can be made through various channels, including banks, post offices, authorized tobacconists and retailers, ATMs, and online payment services via the "pagoPa" network. Payments can also be made in person at the tax agency's offices by appointment. For those who opted for a single payment, a five-day grace period means payments made by August 5, 2026, will be considered timely. Missing this deadline will result in the loss of the amnesty benefits.

For those choosing installment plans, the "Rottamazione-quinquies" becomes void if two installments, consecutive or not, are missed or paid insufficiently. A similar five-day grace period applies to the final installment and single payments. The July 31 deadline also applies to the thirteenth installment of the "Rottamazione-quater" and the fifth installment of the "Riammissione" to that program. Failure to pay on time or in full for these installments also leads to the loss of benefits, with payments made considered as a down payment on the total amount due.