In 2026, a highly anticipated new tax amnesty is set to be introduced for many Italian taxpayers. But who can apply for the 2026 tax amnesty? That’s the question on many minds. Not everyone will be eligible for the benefits offered. The Italian government is preparing a multi-faceted intervention: one solution for those with significant debts and another for those with smaller debts facing economic hardship. Additionally, an automatic cancellation of minor tax bills is under consideration.
In this article, we explain in simple terms how the new tax peace works, who can benefit, what the requirements are, and the deadlines to meet. We’ll guide you step-by-step, and if you need assistance, our Studio is here to help you manage your tax position safely and in compliance with the law.
Table of Contents
What Is the 2026 Tax Amnesty?
The 2026 tax amnesty is a set of measures designed to help Italian taxpayers settle outstanding tax debts without paying penalties and interest. The dual objective is:
- To provide relief to those facing genuine economic difficulties.
- To simplify the management of tax bills that the state struggles to collect.
The planned measures include:
- Rottamazione Quinquies for debts exceeding €50,000.
- Saldo e Stralcio for smaller debts.
- Automatic Cancellation for old, low-value tax bills.
Rottamazione Quinquies: Installment Plans for Larger Debts
Those with tax debts exceeding €50,000 can access Rottamazione Quinquies, a facilitated installment plan allowing repayment in 120 monthly installments (i.e., over 10 years).
This measure targets taxpayers in real financial difficulty and is not open to everyone. Only those meeting the government’s specified requirements will qualify.
A key novelty: a 5% upfront maxi-installment of the total debt is required to prevent abuse. After this initial payment, lighter monthly installments will follow.
Saldo e Stralcio: For Small Debts and Low Incomes
In addition to Rottamazione, the government plans to reintroduce the Saldo e Stralcio, which has proven successful in the past. This measure is for those with smaller tax debts (e.g., below €1,000 or €5,000) and very low incomes.
Eligible taxpayers can settle their debt by paying only a portion of the amount, without penalties or interest.
In this case as well, the requirements will be specific and linked to the taxpayer’s economic situation.
Automatic Cancellation: Farewell to Uncollectible Tax Bills
The third measure involves the automatic cancellation of old, low-value tax bills deemed uncollectible or too costly to pursue.
Proposed by the Parliamentary Budget Office, this measure targets debts assigned to the Revenue Agency between 2000 and 2010 that:
- Are less than €1,000, or
- Fall into categories deemed “uneconomical to collect.”
The goal is to free up administrative resources from millions of tax bills that generate no revenue but consume resources.
Key Dates to Remember: Important Deadlines
Below is a table with the key deadlines for each planned measure:
| Measure | Debt Period Covered | Action Deadline | Key Notes |
| Rottamazione Quinquies | Debts from 2000 to 2023 | Application in 2026 | Debts over €50,000, payable over 10 years |
| Saldo e Stralcio | Debts under €5,000 | To be defined in 2026 Law | Low incomes, partial payment |
| Automatic Cancellation | Tax bills from 2000 to 2010 | No action required | Automatic elimination |
| Benedetti Commission | Analysis of 2000–2010 debts | By 31/12/2025 | Proposals for cancellation incoming |
| Second Phase Analysis | Debts from 2011–2017 | By 31/12/2027 | |
| Third Phase Analysis | Debts from 2018–2024 | By 31/12/2031 |
We Can Handle It for You: Managing Your Tax Position
At Studio Lombardo Larosi, we specialize in tax assistance for entrepreneurs, freelancers, and individuals in need. If you’ve received a tax bill or have doubts about accessing the 2026 tax amnesty, we can take care of it for you.
We will help you:
- Verify your eligibility for the amnesty.
- Prepare and submit applications correctly.
- Choose the most suitable measure for your situation.
- Calculate amounts, installments, benefits, and risks.
If you need this service, we’re here to help.
Why Rely on Expert Professionals
Italian tax regulations are highly complex, more so than in many other countries. Rules change frequently, and each law comes with exceptions, requirements, and constraints. That’s why it’s crucial to rely on expert tax consultants or lawyers.
At Studio Lombardo Larosi, we handle complex tax cases daily, including tax bills, installment plans, seizures, and amnesties.
We can help you interpret regulations correctly and protect you from future disputes.
Conclusion
The 2026 tax amnesty could be a significant opportunity for many taxpayers, but you need to act correctly. Knowing who can apply for the 2026 tax amnesty, understanding the conditions, and meeting deadlines are essential to accessing the benefits provided by the law.
If you’re facing tax difficulties or simply want clarity on your position, don’t wait. Contact us today for personalized consultancy.
