The Italian vehicle tax (in Italian: bollo auto) is a mandatory regional tax for all owners of vehicles registered with the PRA (Italian Public Vehicle Registry). Every year, millions of Italian motorists wonder how much they owe, when the deadline is, and whether they qualify for any exemptions. This complete 2026 guide explains how the tax is calculated, the kW-based rates by Euro emission class, regional differences, deadlines, and all exemptions provided by law.
What Is the Italian Vehicle Tax
The bollo auto, formally called regional vehicle tax, is a levy tied to vehicle ownership, regardless of actual road use. This means the tax is due even if the car sits unused in a garage all year. The only way to avoid it is to deregister the vehicle from the PRA.
Tax revenue belongs to Italian Regions (or to the Autonomous Provinces of Trento and Bolzano), which can set their own rates within national limits. This is why the amount can vary noticeably by region of residence.
The tax applies to cars, motorcycles, mopeds (with plate), trucks, trailers and any other vehicle subject to PRA registration.
Who Must Pay
The vehicle tax is owed by whoever is registered as the owner with the PRA (or usufructuary, conditional buyer, or financial lessee) on the payment deadline.
If you sell a vehicle, you have no right to a refund of unused months already paid. If you buy a vehicle with an expired tax, the buyer must pay it. For leased vehicles, the user (not the leasing company) pays.
How the Tax Is Calculated
The calculation is based on two key parameters:
- Vehicle power in kW (kilowatts), shown on the vehicle registration document
- Euro emission class (Euro 0 through Euro 6)
The formula uses a base rate for the first 100 kW and a surcharge rate for each kW above 100:
Tax = (100 × Base Rate) + (Excess kW × Surcharge Rate)
National rates by kW and Euro class
| Euro Class | Up to 100 kW (€/kW) | Above 100 kW (€/kW) |
|---|---|---|
| Euro 0 | 3.00 | 4.50 |
| Euro 1 | 2.90 | 4.35 |
| Euro 2 | 2.80 | 4.20 |
| Euro 3 | 2.70 | 4.05 |
| Euro 4 | 2.58 | 3.87 |
| Euro 5 | 2.58 | 3.87 |
| Euro 6 | 2.58 | 3.87 |
Older, more polluting vehicles pay higher rates, while Euro 4, 5 and 6 share the same base rate.
Worked example
For a Euro 5 car with 120 kW in a region applying national rates:
- First 100 kW: 100 × 2.58 = €258.00
- Excess kW (20): 20 × 3.87 = €77.40
- Total tax: €335.40
Regional Differences
Regions can apply rates different from the national baseline, generally with a margin of increase or reduction. For example: Lombardy and Lazio apply the standard national rate; Campania and Liguria add roughly 9-10% surcharges; Trentino-Alto Adige has a special regime with reduced rates in some cases. Check the ACI website or your regional portal for the exact applicable rate.
The Superbollo (Power Surcharge)
Vehicles with power above 185 kW (~252 HP) pay an additional state surcharge called superbollo: €20 per kW above 185 kW. The surcharge reduces with vehicle age: −40% after 5 years (€12/kW), −70% after 10 years (€6/kW), −85% after 15 years (€3/kW), eliminated after 20 years.
Example: a 220 kW car under 5 years old pays an extra (220 − 185) × 20 = €700 superbollo on top of the regular tax. It's paid via F24 form (tax code 3364) and managed by the Italian Revenue Agency, not regions.
2026 Deadlines
The bollo deadline depends on the vehicle's first registration month. As a rule, payment is due by the last day of the month following the expiration. So if your tax expires in April 2026, you have until May 31, 2026 to pay. For taxes expiring in December, payment is due by January of the following year.
You can verify your deadline through: your last payment receipt, the online ACI service (by entering the license plate), or your regional website.
Late Payment Penalties
| Delay | Penalty |
|---|---|
| Within 14 days | 0.1% per day of delay |
| 15–30 days | 1.5% of the amount |
| 31–90 days | 1.67% of the amount |
| 91 days – 1 year | 3.75% of the amount |
| Over 1 year | 30% + legal interest |
Exemptions
Electric vehicles
Fully electric vehicles are exempt from the tax for the first 5 years from registration. After year 5, many regions (Lombardy, Piedmont) extend the exemption or apply a reduced rate equal to ¼ of the gasoline equivalent.
Hybrid vehicles
Hybrid car incentives vary by region. Some regions offer 3-year exemptions: Lombardy and Veneto (plug-in only), Emilia-Romagna, Campania. Always check your regional rules — they change frequently.
Historic vehicles
Vehicles over 30 years old (from manufacture date, not registration) are exempt. If driven on public roads, they pay a flat circulation fee (around €28–30 for cars). Vehicles 20–29 years old may get 50% reductions in some regions, but only with a Certificate of Historic Relevance (CRS) issued by ASI, FIAT Storico, FMI, etc.
Disability exemption (Law 104)
People with severe disability under Law 104/1992 (art. 3, par. 3) are permanently exempt for one vehicle. The exemption covers vehicles registered to the disabled person or to a family member who has the disabled person as a tax dependent.
Engine size limits apply: 2,000 cc petrol, 2,800 cc diesel, 150 kW electric. Eligibility includes the blind, deaf, those with psychic/mental handicap receiving accompaniment allowance, those with serious walking limitations or multiple amputations, and those with reduced motor capacity (vehicle must be adapted).
LPG and natural gas vehicles
Several regions reduce the rate by 75% or grant temporary exemptions for the first years after conversion.
Where to Pay
- ACI: at ACI offices or via bolloauto.aci.it
- Italian Post (Poste Italiane): at the counter, website, or Postepay app
- Tobacco shops enabled via Lottomatica/Sisal
- Home banking
- PagoPA national payment platform
- IO app (Italian public services app)
- Vehicle agencies (agenzie pratiche auto)
Keep the receipt for at least 3 years (the tax's statute of limitations) as proof of payment.
Frequently Asked Questions
Do I pay if the car doesn't circulate?
Yes. The bollo is a tax on ownership, not on circulation. The only way to avoid it is to deregister the vehicle from the PRA. Export or scrappage ends the obligation from the month after deregistration.
How do I check if I've paid?
Use the ACI website (bolloauto.aci.it) by entering your license plate, or your regional website.
Is the tax based on HP or kW?
Official calculation uses kW shown on the registration document. Fiscal horsepower (CV) is outdated for tax purposes. Conversion: 1 kW ≈ 1.36 HP.
Can I pay in installments?
Standard bollo payment cannot be split. However, for unpaid debts referred to collections, you can request installment plans from the Revenue Agency.
Does the tax expire?
Yes, it lapses after 3 years from January 1 of the year following the unpaid deadline. If no notice is received in that period, the debt is extinguished by prescription.
Calculate Your Vehicle Tax Now
Don't risk errors? Use our free vehicle tax calculator: enter the power in kW, the Euro class, and your region to get the exact amount to pay, including any superbollo.