Rottamazione-quinquies calculation: from the bill to the instalment
Start from the items on the bill: the calculation finds the sum due under the quinquies, then splits it into the number of instalments you choose and shows the weight of the 3% annual interest.
The rottamazione-quinquies calculation takes two steps. The first removes from the bill what paragraph 82 of Italian Law 199 of 2025 writes off: penalties, interest on the roll, late interest and the collection fee. What remains is the principal plus service and enforcement costs, the sum due. The second step splits the sum due into the chosen number of instalments, up to 54 two-monthly instalments from 31 July 2026 to 31 May 2035, with interest at 3% a year from 1 August 2026; each instalment must be at least €100. Example: a bill with €12,000 of tax, €3,600 of penalties, €900 of interest, €1,500 of late interest and €18 of costs leads to a sum due of €12,018. In 54 instalments the estimate is €253.24 each, with €1,657 of interest overall; in 9 instalments you pay €1,362.13 each and €241 of interest. The official figure remains the one in the statement of sums due.
You pay under the settlement
€12,018.00
€6,000.00 written off, 33% of the total
| Tax or contribution | €12,000.00 |
| Penalties | written off €3,600.00 |
| Interest on the roll | written off €900.00 |
| Late-payment interest | written off €1,500.00 |
| Service and enforcement costs | €18.00 |
| Total over 54 instalments | €13,674.79 |
| Estimated instalment | €253.24 |
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Checked by Radif Partners · Editorial policy · Method and sources
What instalments cost
| Instalments | First instalment | Total interest | Last due date |
|---|---|---|---|
| 1 | €10,000.00 | €0 | 31 July 2026 |
| 3 | €3,349.97 | €50 | 30 November 2026 |
| 9 | €1,133.41 | €201 | 30 November 2027 |
| 18 | €579.42 | €430 | 31 May 2029 |
| 36 | €302.71 | €897 | 31 May 2032 |
| 54 | €210.72 | €1,379 | 31 May 2035 |
Interest grows almost in line with the length of the plan, because paragraph 83 applies it to the balance for the whole period. The estimate uses simple interest worked out per period and a constant instalment, with the last one closing the account; the method is described on the figures page. The statement of sums due gives the official amount of each instalment.
What the instalment interest costs
Interest over 27 instalments
€1,323.60
| Estimated instalment | €789.76 |
| Interest with 54 instalments | €2,757.21 |
| Single payment | no interest |
After the calculation
The official FAQs make clear that if instalments drop below 100 euros, their number is cut automatically until the threshold is met. To see every due date with its amount use the instalment plan; to see what happens after a missed payment, the Have I lapsed? check. Texts reread on 26 October 2026.