Rottamazione quinquies: your instalments, one by one

What you pay and what is written off

Paragraph 82 of Law 199 of 2025 defines the debts covered: those from individual rolls passed to the collection agents between 1 January 2000 and 31 December 2023 arising from failure to pay taxes shown in annual returns or found by automated and formal checks (articles 36-bis and 36-ter of Presidential Decree 600 of 1973, 54-bis and 54-ter of Presidential Decree 633 of 1972), or from failure to pay INPS social-security contributions, except those claimed after an assessment. For these debts you pay only the principal plus reimbursement of enforcement and service costs. You do not pay interest entered on the roll, penalties, the late-payment interest of article 30 of Presidential Decree 602 of 1973, surcharges on contributions or the collection fee (aggio). On a bill heavy with penalties the cut is often more than a third of the total: the savings calculator shows it item by item.

Traffic fines issued by a prefettura follow a different rule, in paragraph 97: the fine itself stays payable in full and only interest, however named, and the collection fee are written off. The scheme also takes in debts from the 2016, 2017 and 2018 settlements and from saldo e stralcio that had lapsed, and quater or readmission debts lost by 30 September 2025 (paragraph 99). Excluded are quater and readmission debts for which every instalment due by that date had been paid (paragraph 100): people who were up to date carry on with their old plan.

The 54-instalment calendar

Paragraph 83 sets each date. The single payment was due on 31 July 2026. With instalments, the first three fall on 31 July, 30 September and 30 November 2026; the fourth to the fifty-first on 31 January, 31 March, 31 May, 31 July, 30 September and 30 November of every year from 2027; the last three on 31 January, 31 March and 31 May 2035. Anyone who chose fewer instalments follows the same calendar and stops earlier: with 18 instalments the last falls on 31 May 2029.

In the collection agency’s practice each date carries a five-day tolerance, moved to the next working day when the due date or the fifth day falls on a Saturday, Sunday or public holiday. For the single payment of 31 July 2026 the official FAQs treat payments up to 5 August 2026 as on time. For the third instalment of 30 November 2026 the same count leads to 7 December 2026. The due dates for the coming months can be downloaded as a file for your phone calendar.

3% interest and the minimum instalment

If you pay in instalments, interest runs at 3% a year from 1 August 2026 (paragraph 84), and the statement sent by 30 June 2026 shows the amount of each instalment, which cannot be below €100 (paragraph 92). The law gives no formula: the calendar above estimates equal instalments with interest on the outstanding balance, settling the account on the last one. With €10,000 over 54 instalments the estimate is €210.72 per instalment and €1,378.60 of interest overall; over 18 instalments, €579.42 each and €429.55 of interest. With €3,000, 54 instalments would fall below €100: the FAQs explain that the number is cut automatically as far as needed, here to 32 instalments of €101.18.

When you lose the benefit

Paragraph 95, as amended in 2026, lists the cases in which the settlement has no effect: failure to pay, or short payment of, the single payment, of two instalments whether consecutive or not, or of the last instalment. Lateness beyond five days counts only for the single payment and the last instalment. The FAQs add a practical rule that matters a great deal: a payment always covers the oldest instalment still open. If you skip the second of three instalments and pay the third, in substance the third is left unpaid, and you lapse. One missed instalment is tolerated, but it must be made up before the last. After lapsing, payments count as part-payment, limitation runs again, collection resumes and those debts can no longer be spread under article 19 of Presidential Decree 602. The “Have I lapsed?” check applies these rules to your plan, instalment by instalment.

Comuni and regions: applications are open

Article 10-quinquies of Decree-Law 38 of 2026, with dates rewritten by Law 113 of 2026, extends the same rules to debts, tax or otherwise, passed on from 2000 to 2023 by regions and local authorities that opted in by their own decision: IMU property tax, TARI waste tax, regional car tax, municipal fines, fees. Applications are online only, from 16 October 2026 to 15 December 2026; the statement arrives by 28 February 2027; payment is a single sum by 31 March 2027 or up to 54 instalments, with 3% interest from 1 April 2027. The list published by the collection agency, updated on 5 October 2026, counts 5 regions, 11 provinces, metropolitan cities and free consortia, 1,471 comuni and 4 unions of comuni. The page on debts owed to comuni and regions works out instalments on that calendar.

Quater and readmission: who is still paying

The rottamazione-quater of Law 197 of 2022 has an 18-instalment plan that ends on 30 November 2027, with due dates on 28 February, 31 May, 31 July and 30 November. The 2025 readmission has up to 10 instalments on the same dates. Here the rule is stricter: a single instalment unpaid, short or paid after the five-day tolerance is enough to lose the benefit (paragraph 244). Anyone up to date on 30 September 2025 could not move those debts into the quinquies and must reach the end of the old plan.

How to pay

You pay with the forms attached to the statement: on the website and app of Agenzia delle entrate-Riscossione, at banks and post offices, through home banking on the CBILL circuit, at tobacconists and lottery outlets, at enabled cash machines and at the agency’s counters by appointment. Direct debit from a current account can be set up following the statement’s instructions. To keep only some bills you can recalculate the plan with the ContiTu service: the bills left out go back to ordinary collection. The page on paying the instalments works out the last useful day for each due date.

What about debts after 2023?

For debts passed on after 31 December 2023 there is no new settlement today: as of 26 October 2026 no law on a “rottamazione-sexies” has been published in the Gazzetta Ufficiale. For those debts the ordinary instalment plan remains, up to 84 monthly instalments on simple request for applications made in 2025 and 2026. This site will update the calendar on the day a new text is published, and will say so on the rottamazione-sexies page.

Why a personal calendar

The legal dates are the same for everyone, but each person has their own number of instalments, their own amount and their own payments already made. Here the calculation starts from your situation: the date of each instalment and its last useful day, the estimated amount with interest, a file to add to your calendar with a reminder three days before, and the lapse check with the rule that a payment covers the oldest instalment first, the one that catches people out. It also covers the quinquies for comuni and regions, with applications still open. Nothing you type leaves your browser. The method page explains formulas, sources and limits, and the about page says who publishes the site. Texts reread on 26 October 2026.