Instalment plan or rottamazione: which costs less
Enter the total debt on the bill, the months of the plan and what you would pay under a settlement: the comparison shows monthly instalment, interest and total spend on both routes.
The ordinary instalment plan of article 19 of Presidential Decree 602 of 1973 is the route always open for paying Italian tax bills in instalments, even when no settlement is available. From 2025 Legislative Decree 110 of 2024 changed the rules: for debts up to €120,000 per request, declaring temporary financial hardship is enough to obtain up to 84 monthly instalments for applications in 2025 and 2026, 96 for those in 2027 and 2028, 108 from 2029. Proving the hardship takes you up to 120 instalments; above the threshold proof is always required. Each instalment must be at least €50. The difference from the rottamazione is in the bill: an instalment plan spreads the full debt, with penalties, late interest and instalment interest, while a settlement writes off penalties and interest but has fixed dates and closed application windows. On €15,000 over 84 months the estimated instalment is €208.50. The plan lapses after 8 unpaid instalments, consecutive or not, for requests filed from 16 July 2022.
Monthly instalment over 84 months
€208.50
A simple request is enough
| Annual rate | 4.5% |
| Estimated interest | €2,514.00 |
| Instalment plan total | €17,514.00 |
| Lapses after | 8 unpaid instalments |
| Settlement in 54 two-monthly instalments | €10,240.82 |
| Difference | €7,273.18 |
Debts from a lapsed settlement can no longer be spread.
Checked by Radif Partners · Editorial policy · Method and sources
The 2026 rules
| Request | Up to €120,000 | Above €120,000 |
|---|---|---|
| On simple request (2025-2026) | up to 84 instalments | – |
| With proof (2025-2026) | 85 to 120 instalments | up to 120 instalments |
| Applications 2027-2028 | 96 on request, then up to 120 | up to 120 instalments |
| Applications from 2029 | 108 on request, then up to 120 | up to 120 instalments |
| Minimum instalment | €50 | €50 |
The rules come from Legislative Decree 110 of 2024 and are described on the official pages on the instalment plan. Requests filed up to 2024 follow the previous version, with at most 72 instalments on request.
Monthly instalment of a payment plan
Instalment over 84 months
€166.80
| Estimated interest | €2,011.20 |
| Paperwork needed | no |
Lapse and comparison
The lapse rules count unpaid instalments according to the request date: 18 for plans running on 8 March 2020, 10 for those requested up to 2021, 5 from 1 January to 15 July 2022, 8 from 16 July 2022. After a plan requested from 16 July 2022 lapses, that debt can no longer be spread. Anyone who lapsed from the quinquies cannot spread the lost debts, as the Have I lapsed? page explains; for small old debts, check the write-off first. Texts reread on 26 October 2026.