Vehicle road tax (known as "bollo auto" in Italy) is a mandatory regional tax for all vehicle owners registered with the PRA (Public Automobile Registry). Every year, millions of Italian motorists wonder how much they need to pay, when the deadline is, and whether they qualify for any exemptions. In this complete guide to vehicle road tax 2026, we explain everything: how it is calculated, what the rates per kW and Euro emission class are, regional differences, deadlines, and all exemptions provided by law.
What is the vehicle road tax
The vehicle road tax, formally called regional vehicle tax, is a levy tied to vehicle ownership, regardless of whether the vehicle is actually used on the road. This means the tax is due even if the car sits in the garage all year long. The only way to avoid paying it is to deregister the vehicle from the PRA.
Revenue from the vehicle road tax falls under the jurisdiction of the Regions (or the autonomous Provinces of Trento and Bolzano), which can set their own rates within the limits established by national regulations. This explains why the tax amount can vary significantly depending on the owner's Region of residence.
The tax applies to cars, motorcycles, mopeds (with license plates), trucks, trailers, and any other vehicle subject to PRA registration.
Who must pay the vehicle road tax
The vehicle road tax is owed by whoever is registered as the vehicle owner at the PRA (or the usufructuary, buyer under a retention-of-title agreement, or user under a financial lease) at the payment deadline.
In the case of vehicle sale, the tax is owed by the owner registered at the PRA on the due date. If you sell the car before the expiration of the already-paid tax, you are not entitled to a refund for the remaining months. If you purchase a car with an expired road tax, the buyer is responsible for payment.
For vehicles under a lease, the road tax payment falls on the user (the person using the vehicle), not the leasing company that owns it.
How the vehicle road tax is calculated
The calculation is based on two fundamental parameters:
- Vehicle power expressed in kW (kilowatts), as stated on the vehicle registration certificate
- Euro emission class of the vehicle (Euro 0, 1, 2, 3, 4, 5, 6)
The formula applies a base rate to the first 100 kW and an excess rate for each kW above 100:
Road Tax = (100 × Base Rate) + (Excess kW × Excess Rate)
National rates per kW and Euro class
The base rates established at the national level (which Regions may adjust) are as follows:
| Euro Class | Up to 100 kW (€/kW) | Over 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 |
As you can see, more polluting vehicles pay higher rates, while Euro 4, 5, and 6 cars share the same base rate.
Practical calculation example
Let's say you have a Euro 5 car with 120 kW of power, residing in a Region that applies national rates:
- First 100 kW: 100 × 2.58 = €258.00
- Excess kW (120 - 100 = 20 kW): 20 × 3.87 = €77.40
- Total road tax: 258.00 + 77.40 = €335.40
For a Euro 0 car with the same 120 kW power, the road tax would be: (100 × 3.00) + (20 × 4.50) = 300 + 90 = €390.00, which is over 50 euros more.
Regional differences in rates
Regions have the authority to apply rates different from the national ones, generally with a margin of increase or decrease. Here are some significant differences:
| Region | Variation from base rate |
|---|---|
| Lombardy | Standard national rate |
| Campania | Approximately 10% surcharge |
| Liguria | Approximately 9% surcharge |
| Lazio | Standard national rate |
| Piedmont | Standard national rate |
| Veneto | Standard national rate |
| Trentino-Alto Adige | Special regime, reduced rates in some cases |
To find out the exact rate applied in your Region, you can check the ACI website or your Region's portal. Regional variations can significantly affect the final amount, especially for high-displacement vehicles.
The super tax
For vehicles with power exceeding 185 kW (approximately 252 HP), an additional state levy is applied, commonly known as the super tax. This is an additional amount of €20 for each kW exceeding 185 kW.
The super tax decreases with the vehicle's age:
- After 5 years from registration: 40% reduction (€12/kW)
- After 10 years: 70% reduction (€6/kW)
- After 15 years: 85% reduction (€3/kW)
- After 20 years: the super tax is no longer due
Example: for a 220 kW car registered less than 5 years ago, the super tax is: (220 - 185) × 20 = 35 × 20 = €700, to be added to the regular road tax.
The super tax is paid using form F24 (tax code 3364) and is managed by the Revenue Agency, not the Regions.
Vehicle road tax deadlines 2026
The vehicle road tax expires on different dates depending on the month of the vehicle's first registration. As a general rule:
- The tax must be paid by the last day of the month following the expiration date
- For cars with a road tax expiring in December, payment must be made by January of the following year
In practice, if your road tax expires in April 2026, you have until May 31, 2026 to renew it.
To find out the exact expiration date of your road tax, you can check:
- The receipt of the last payment made
- The ACI online service (by entering the vehicle's license plate)
- Your Region's website
What happens if I pay late
Late payment of the vehicle road tax results in penalties and interest:
| Delay | Penalty |
|---|---|
| Within 14 days | 0.1% per day of delay |
| From 15 to 30 days | 1.5% of the amount |
| From 31 to 90 days | 1.67% of the amount |
| From 91 days to 1 year | 3.75% of the amount |
| Over 1 year | 30% of the amount + legal interest |
It is always advisable to regularize your position as soon as possible to benefit from reduced penalties through voluntary correction (ravvedimento operoso).
Vehicle road tax exemptions
Several categories of vehicles and owners can benefit from total or partial exemption from the vehicle road tax:
Electric vehicles
Fully electric vehicles are exempt from road tax for the first 5 years from the date of first registration. After the fifth year, in many Regions (such as Lombardy and Piedmont) the exemption continues or a reduced rate equal to one quarter of the rate for gasoline vehicles of the same power is applied.
Hybrid vehicles
Benefits for hybrid cars vary significantly from Region to Region. Some Regions provide:
- Lombardy: 3-year exemption for externally rechargeable hybrids (plug-in)
- Emilia-Romagna: 3-year exemption
- Campania: 3-year exemption
- Veneto: 3-year exemption (plug-in only)
It is essential to check the specific regulations of your Region, as benefits change frequently.
Historic vehicles
Vehicles more than 30 years old from the date of manufacture (not registration) are exempt from road tax, regardless of whether they are registered with historic registries. If they are driven on public roads, they must pay a flat circulation tax at a reduced amount (approximately €28-30 for cars).
For vehicles between 20 and 29 years old, some Regions provide 50% reductions, but only if the vehicle holds a Certificate of Historical Significance (CRS) issued by ASI, Storico Lancia, Italiano FIAT, or Storico FMI.
Disability exemption (Law 104)
Individuals with severe disabilities under Law 104/1992 (art. 3, paragraph 3) are entitled to permanent exemption from road tax for one vehicle. The exemption applies both to vehicles registered directly to the disabled person and to those registered to a family member who has the disabled person as a fiscal dependent.
Requirements vary based on the type of disability:
- Blind and deaf individuals
- Individuals with psychic or mental disabilities who receive attendance allowance
- Individuals with severe limitations in walking ability or with multiple amputations
- Individuals with reduced or impeded motor capabilities (in this case, the vehicle must be adapted)
The engine displacement limit for exemption is 2,000 cc for gasoline vehicles and 2,800 cc for diesel vehicles. For electric vehicles, the limit is 150 kW.
LPG and natural gas vehicles
Several Regions provide benefits for LPG or natural gas powered vehicles, generally in the form of a 75% rate reduction or temporary exemption for the first years after conversion.
Where to pay the vehicle road tax
The vehicle road tax can be paid through numerous channels:
- ACI: at ACI branch offices or through the website bolloauto.aci.it
- Poste Italiane: at the counter, through the website, or the Postepay app
- Tobacco shops: authorized for the service through Lottomatica/Sisal
- Online banking: many banks offer vehicle road tax payment from their customer portal
- PagoPA: through the national payments platform
- IO App: the public services app allows direct payment
- Vehicle registration agencies: delegations and automotive consulting offices
The payment receipt should be kept for at least 3 years (statute of limitations for the vehicle tax) as proof of payment.
Vehicle road tax and ownership transfer
When purchasing a used car, it is important to verify the road tax status. If the seller has paid the road tax up to a certain expiration date, the buyer will need to renew it at the next deadline. It is not possible to "transfer" the remaining road tax from one vehicle to another.
If you buy a new car, the first road tax must be paid by the last day of the registration month. If the registration occurs in the last 10 days of the month, you have until the end of the following month.
Frequently asked questions (FAQ)
Is the road tax due even if the car is not driven?
Yes, the road tax is a tax on vehicle ownership, not on circulation. The only way to avoid paying it is to deregister the vehicle from the PRA. Deregistration for export or demolition extinguishes the obligation from the month following deregistration.
How can I check if I have paid the road tax?
You can verify road tax payment status through the ACI website (bolloauto.aci.it) by entering the vehicle's license plate, or through your Region's website.
Is the road tax calculated based on HP or kW?
The official calculation is based on kW (kilowatts) indicated on the vehicle registration certificate. Fiscal horsepower (HP) is an outdated measure for road tax calculation, although it is still sometimes mentioned. To convert: 1 kW = approximately 1.36 HP.
Can I pay the road tax in installments?
The regular vehicle road tax payment does not allow installments. However, in the case of tax collection notices for unpaid road taxes, it is possible to request payment deferral from the Revenue Collection Agency.
Does the vehicle road tax expire?
Yes, the vehicle road tax has a 3-year statute of limitations starting from January 1 of the year following the one in which the payment was due. If no assessment notice or collection notice is received during this period, the debt is extinguished by limitation.
What happens if I don't pay the vehicle road tax?
Non-payment results in increasing penalties (up to 30% of the amount), late interest, and ultimately, registration on the tax roll with issuance of a collection notice. In extreme cases, the vehicle may be subject to administrative seizure.
Calculate your vehicle road tax now
Don't want to risk errors? Use our free vehicle road tax calculator: enter the power in kW, the Euro class, and your Region to immediately get the exact amount of road tax to pay, including the potential super tax.
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