The 30 November 2026 instalment: how long you have to pay

On 30 November 2026 the third quinquies instalment and a quater and readmission instalment fall due together. Pick the settlement and say whether it is your last instalment: the calculation gives the day not to miss.

30 November 2026 is a double due date. For the rottamazione-quinquies it is the third instalment of the calendar set by paragraph 83 of Italian Law 199 of 2025, after those of 31 July 2026 and 30 September 2026. For the rottamazione-quater and the readmission it is one of the four yearly due dates set by Law 197 of 2022 and Decree-Law 202 of 2024. 30 November 2026 is a Monday: adding the five-day tolerance leads to Saturday 5 December, and moving to the next working day brings the last useful day to Monday 7 December 2026. For the quater and the readmission that day is decisive: an instalment paid later, even only partly, ends the benefit. For the quinquies it only matters to anyone who chose a three-instalment plan, because it is their last; for everyone else the November instalment is a middle one, and lateness does not end the settlement as long as two instalments are never left open.

Single or last instalment?

Due date to meet

30 November 2026

in 35 days

Statutory due date30 Nov 2026
First working daythe same
With the 5-day tolerance07 Dec 2026
Does the tolerance protect you?not needed: what counts is not missing two

For a middle quinquies instalment lateness does not end the settlement: you lapse by leaving two instalments unpaid. Paying late costs no penalty, but the payment covers older instalments first.

Pay with the forms in the statement: on the Agenzia delle entrate-Riscossione site and app, at a bank, a post office, through home banking (CBILL), at a tobacconist, at a cash machine or by direct debit.

How the figures are worked out

Checked by Radif Partners · Editorial policy · Method and sources

Who is most at risk on 30 November

Lapse rules differ from one settlement to another. In the quinquies, paragraph 95 ends the settlement for anyone who leaves two instalments open, consecutive or not, or the last one: someone who already skipped September and also skips November loses the benefit, while someone who paid both risks nothing from a day’s delay. In the quater and the readmission, paragraph 244 of Law 197 of 2022 leaves no margin: every instalment must be paid in full within the five days.

The 30 November 2026 due date across the settlements
SettlementWhich instalmentLast useful dayDoes lateness end it?
Quinquies, 3-instalment planLast7 December 2026Yes, after the deadline
Quinquies, longer planThird, middle–No, if paid in full
Rottamazione-quater14th of 187 December 2026Yes
Readmission to the quater6th of 107 December 2026Yes

When my next instalment is due

Instalment 3 of 54

30 November 2026

Last useful day7 December 2026
Instalments left after51
Last instalment31 May 2035
Every due date, with a calendar file →

After November

The next quinquies instalment is due on 31 January 2027, a Sunday: the last useful day moves to 8 February 2027. For the quater and readmission the next date is 28 February 2027. The official FAQs and the calendar of upcoming due dates show the same dates. Every date up to 2035 is on the due dates page, with the calendar file; payment channels are on the payment page. Texts reread on 26 October 2026.

Frequently asked questions

I chose three instalments: is 30 November my last one?

Yes. With three instalments the plan uses the first three dates of the calendar, and the third is 30 November 2026. For the last instalment the law also counts lateness beyond five days, so it must be paid in full by 7 December 2026. If one of the two earlier instalments was left open, the November payment would cover it and leave the last one open instead.

I pay the November quater instalment on 9 December: what happens?

For the quater, paragraph 244 of Law 197 of 2022 ends the settlement for anyone paying an instalment more than five days late. With the last useful day on 7 December 2026, a payment on 9 December is too late and the plan loses effect. Payments already made stay as part-payment of the original debt.

Can I pay the 30 November instalment at a tobacconist?

Yes, with the instalment’s payment form attached to the statement: enabled tobacconists and lottery outlets, banks, post offices, home banking on the CBILL circuit, enabled cash machines, and the website and app of Agenzia delle entrate-Riscossione. Keep the receipt: it proves the payment and its date.

Related pages and calculations

Sources

Written by

Publisher of independent tools on Italy's settlement of tax-collection debts: instalment calendar, lapse check and savings calculator

Updated on · Editorial policy · Contact

Rules in force in 2026, texts reread on