Italy's rottamazione quinquies tax settlement deadline set for July 31

The deadline for the first or single payment of the "rottamazione quinquies" tax settlement is July 31, 2026. Taxpayers who chose to pay the entire debt in one instalment, or who are making the final instalment of a few‑year plan, receive a five‑day grace period that extends the deadline to August 5. This grace period does not apply to intermediate instalments; missing a payment on any other instalment can trigger the loss of the settlement benefits, including the cancellation of interest and penalties.

The scheme allows debtors to spread payments over up to 54 bimonthly instalments over nine years, with each instalment no less than €100. Payments can be made via direct debit or the Agenzia delle Entrate’s online “ContiTu” service. Failure to pay the first instalment by July 31, the final instalment, or two instalments (even non‑consecutive) results in the termination of the agreement and possible enforcement actions such as garnishments or administrative seizures.