The Italian Revenue and Collection Agency (Agenzia delle Entrate-Riscossione) is reminding taxpayers of the upcoming deadline for the next installment under the 'rottamazione-quater' tax debt settlement program. For most participants, the eleventh installment is due, with the formal deadline falling on February 28, 2026. Thanks to a five-day grace period provided by law, payments made by March 9 will be considered timely. Taxpayers reinstated into the program after prior exclusion must pay the third installment according to their individual repayment plan. Delay or partial payment risks losing the favorable terms and having any amounts already paid credited solely towards the original debt.
Key Payment Deadlines
The formal deadline for paying the installment is February 28, 2026. Thanks to a legal grace period, payments made by March 9 will be considered on-time. Sanctions apply after this date.
Two Groups of Taxpayers
The program covers taxpayers making regular installments, who must pay the eleventh installment, and those reinstated into the program, who must pay the third installment according to a readmission plan.
Consequences of Late or Missed Payment
Failure to pay, payment after the deadline, or payment of an incomplete amount results in the loss of all benefits under the amnesty program. Funds previously paid are then treated as an advance payment towards the original arrears.
Wide Range of Payment Channels
Installments can be paid at banks, post offices, lottery points, exchange offices, and through ATMs with the appropriate functionality.
Italian taxpayers enrolled in the 'rottamazione-quater' tax debt settlement program are facing another crucial deadline. The Italian Revenue and Collection Agency has officially reminded participants that for most, the program's eleventh installment must be paid by February 28, 2026. The 'rottamazione' programs, literally 'scrapping' tax debts, are a recurring instrument of Italian fiscal policy, allowing for the settlement of tax arrears with reduced interest and often with penalties waived. The first edition launched in 2003, with subsequent ones – 'bis', 'ter', and the current 'quater' – serving to boost budget revenues and clear the backlog of obligations for citizens and businesses. A crucial piece of information is the five-day grace period stipulated by regulations. This means payments made by March 9, 2026, will still be treated as on-time. This applies both to taxpayers making regular installments and to those who have been readmitted to the program after prior exclusion. The latter must pay the third installment according to an individual readmission plan. The program's articles precisely specify which contributions cannot be paid under this scheme. These are amounts stemming from imposed penalties, interest on arrears, and the so-called aggio (collection fee). The consequences of failing to meet the obligation are severe. In case of no payment, missing the final deadline (March 9), or paying only a partial amount, the taxpayer loses all benefits associated with the favorable debt settlement terms. Amounts already paid under the program will not then be treated as repayment under preferential conditions, but solely as an advance payment towards the full, original debt amount plus accrued interest. The tax administration provides a wide range of payment channels to facilitate timely settlement of obligations. Taxpayers can make payments at banks, post offices, lottery sales points (so-called tabaccherie), exchange offices, and through ATMs equipped with the appropriate function. The Agenzia delle Entrate-Riscossione emphasized in a press release that the reminder is purely informational and serves only to recall the applicable regulations, to help taxpayers avoid subsequent problems with losing their entitlements. Such communications are standard practice ahead of every important date in the tax calendar.