Rottamazione of tax bills: how much comes off your debt
Copy the items from the bill or the statement of eligible debts: the calculation separates what the settlement writes off from what stays due, and shows what you would pay in instalments.
With the rottamazione of tax bills you pay only part of the debt on the roll. Paragraph 82 of article 1 of Italian Law 199 of 2025 asks for the principal plus reimbursement of enforcement and service costs, and writes off the interest entered on the roll, penalties, the late-payment interest of article 30 of Presidential Decree 602 of 1973, penalties and surcharges on contributions, and the collection fee. The same rules apply to regional and municipal taxes in the local-authority quinquies. For traffic fines, from a prefettura or a comune, the penalty stays: only interest, including the six-monthly surcharges, and the fee are written off. Example: a bill with €6,000 of tax, €1,800 of penalties, €450 of interest, €620 of late interest, €380 of fee and €15 of costs comes down to €6,015, with €3,250 written off, 35% of the total. In instalments, 3% annual interest is added. The exact amount is in the statement of sums due.
You pay under the settlement
€6,015.00
€3,250.00 written off, 35% of the total
| Tax or contribution | €6,000.00 |
| Penalties | written off €1,800.00 |
| Interest on the roll | written off €450.00 |
| Late-payment interest | written off €620.00 |
| Collection fee | written off €380.00 |
| Service and enforcement costs | €15.00 |
| Total over 18 instalments | €6,273.39 |
| Estimated instalment | €348.52 |
What you type stays in your browser: nothing is sent.
Checked by Radif Partners · Editorial policy · Method and sources
Item by item
| Item on the bill | Taxes, INPS, local taxes | Traffic fines |
|---|---|---|
| Tax or contribution | paid | – |
| Penalties | written off | the fine is paid |
| Interest on the roll and surcharges | written off | written off |
| Late interest | written off | written off |
| Collection fee | written off | written off |
| Service and enforcement costs | paid | paid |
For a fine the difference is large: €400 of penalty, €240 of surcharges and interest, €25 of fee and €9 of costs become €409, because the fine itself stays. The FAQs on local debts state that the surcharges of article 27 of Law 689 of 1981 are among the interest written off. Details are on the fines on a tax bill page.
How much is written off the bill
You pay
€5,000.00
| Written off | €2,600.00 |
| Share written off | 34% |
Service costs left out: they stay due.
After the calculation
For debts owed to the State and INPS the quinquies application closed on 30 April 2026: the calculation helps you read the statement you already received. For debts owed to comuni and regions that opted in, applications are open until 15 December 2026. The FAQs note that sums already paid on an eligible debt are kept and not refunded, and only payments made as principal and costs count. To see whether a debt qualifies use the check on which settlement covers you; to read the bill, the guide to Italian tax bills. Texts reread on 26 October 2026.