The Italian Revenue Collection Agency (Agenzia delle Entrate Riscossione) reminds taxpayers of the upcoming deadline for the next installment payment under the rottamazione-quater tax relief program. For most participants, this is the eleventh installment, while for those readmitted to the program, it is the third installment under their readmission plan. The deadline is February 28, 2026. However, due to a legally mandated five-day grace period and weekends, payments made by March 9 will be considered on time. Failure to pay will result in the loss of benefits from the preferential settlement, with any amounts already paid being credited towards the taxpayer's general debt.
Installment payment deadline
The primary deadline for payment of the eleventh installment under the rottamazione-quater program is February 28, 2026. According to regulations, payments made by March 9, thanks to the grace period and non-working days, will also be considered on time.
Consequences of non-payment
Failure to make the payment by the deadline, delay, or payment of an incomplete amount results in the loss of all benefits from the preferential settlement. Amounts already paid are not forfeited but are then credited towards the taxpayer's general tax liabilities.
Payment methods
Payment can be made at banks, post offices, points of sale such as tabaccherie and ricevitorie, and via ATMs with appropriate functionality. Details should be sought in the notice from the Agenzia delle Entrate Riscossione.
Different rates for participants
The payment concerns two groups of taxpayers. For the majority, it is the eleventh installment of the program, while for individuals who were readmitted to the settlement procedure, the third installment from their individual repayment plan applies.
The Italian tax authority has announced the upcoming deadline for the next installment payment under the so-called rottamazione-quater program. The primary deadline is February 28, 2026. The Agenzia delle Entrate Riscossione informs that, thanks to a five-day grace period provided by law and accounting for non-working days, payments made by March 9 will also be considered settled on time. For most program participants, this is the payment of the eleventh installment. Different rules apply, however, to a group of taxpayers who were readmitted to the procedure after prior exclusion – for them, the third installment from their individual readmission plan is due. 'Rottamazione' type programs (so-called tax 'scrapping') have been used in Italy for years as an instrument to combat tax arrears and increase collection rates. They allow taxpayers to settle debts without incurring the full costs of interest and penalties, provided they strictly adhere to the payment schedule. The agency's notice explains in detail the consequences of missing the deadline. In case of non-payment, delay, or payment of only a partial amount, the program participant loses all benefits from the preferential settlement. Importantly, funds already paid are not forfeited but are credited towards the taxpayer's general tax debt. This information aims to remind taxpayers of the serious consequences of failing to pay. Payment can be made through traditional channels: at banks, post offices, authorized sales points (tabaccherie, ricevitorie), and via appropriate ATMs. Details regarding amounts and account numbers for payment should be available in individual notifications sent to program participants.