Starting from January 1, 2025, the new rules for installment payments of tax debts 2025 come into effect, introduced to simplify and make more flexible the payments of debts with the Italian Revenue Agency (Agenzia delle Entrate). This is an important reform designed to help citizens, businesses, and professionals facing economic difficulties or who have suffered exceptional events.
This new installment method makes it more accessible to spread the payments of tax collection notices, even up to 120 monthly installments. In this article, we explain in a clear and simple way what changes, what the requirements are, the timelines, and the necessary documents to apply. If you have a tax debt and want to know how to proceed, keep reading: you will find all the useful information.
Table of Contents
Why is the tax installment changing from 2025?
The new rules for installment payments of tax debts 2025 were introduced to improve the relationship between taxpayers and the tax authorities. The goal is to help those who have difficulty settling their debts, offering more sustainable payment plans. Additionally, it aims to encourage voluntary compliance and avoid penalties or more severe proceedings.
The reform, coordinated by the Deputy Minister of Economy Maurizio Leo, also aims at modernizing the collection system. The new approach is based on fairness, transparency, and greater attention to those in fragile economic conditions.
The main new features: more time to pay, less bureaucracy
One of the central elements of the new rules for installment payments of tax debts 2025 is the possibility to request installment of the debt without having to prove economic difficulty, at least for debts below 120,000 euros. A self-certification will suffice.
For those with higher debts or in more critical conditions, it will still be possible to obtain an extension up to 120 monthly installments, by submitting the required documentation.
Summary table: monthly installments based on the year
Here is a clear overview of the new provisions for installment payments of tax debts:
| Year of the request | Debts up to 120,000€ without documents | Debts with proven difficulty (up to 120,000€) | Debts with documented difficulty (over 120,000€) |
| 2025 – 2026 | Up to 84 installments | From 85 to 120 installments | Up to 120 installments |
| 2027 – 2028 | Up to 96 installments | From 97 to 120 installments | Up to 120 installments |
| From 2029 onwards | Up to 108 installments | From 109 to 120 installments | Up to 120 installments |
Who can access the new installment plan?
The new rules are designed for:
- Individuals
- Self-employed workers
- Sole proprietorships
- Partnerships
- Corporations
- Cooperatives
- Various entities (associations, foundations, etc.)
Each of these subjects can access the new rules for installment payments of tax debts 2025, with slightly different modalities depending on the type of taxpayer.
ISEE, accounting documents, and self-certifications: what is needed
For debts below 120,000 euros, a self-certification attesting the state of difficulty will suffice. It will not be necessary to submit the ISEE or other complex documents. This novelty makes it easier and faster to start a payment plan.
For debts over 120,000 euros or to obtain plans up to 120 installments, economic-financial documentation is required instead, which varies depending on the type of taxpayer:
- Individuals / Sole proprietorships: ISEE of the family unit
- Corporations / Cooperatives: Liquidity ratio, Alfa index, updated financial statements
- Other entities: Articles of incorporation, statute, financial statements
Exceptional events: installment becomes automatic
The new rules for installment payments of tax debts 2025 also provide protection for those who have suffered serious damage due to exceptional events. In case of:
- Floods or extreme weather events
- Natural disasters (such as earthquakes or landslides)
- Fires
- Other extraordinary events
…the taxpayer can automatically obtain a plan of 120 monthly installments, without amount limits. In these cases, it is sufficient to submit a certificate of uninhabitability of the property issued by the Municipality, dated no earlier than 6 months.
Attention: do not miss the deadlines
To avoid losing this important opportunity, it is essential to respect the timelines. The request must be submitted within the indicated period, attaching the correct documentation. Otherwise, there is a risk of rejection of the application or the obligation to pay the debt in a single payment.
Need help? We can take care of it for you
As Studio Lombardo Larosi, we have been helping entrepreneurs, freelancers, and individuals with tax debt management for years. If you want to access the new rules for installment payments of tax debts 2025, we can handle the entire process for you: from preparing documents to submitting the request, up to monitoring the installments.
We take care of:
- Verifying the requirements
- Calculating the ISEE or analyzing company financial statements
- Preparing valid self-certifications
- Collecting the necessary documents
- Submitting the application to the Revenue Agency
Do not improvise: a poorly prepared request can block the entire process or lead to costly errors.
A complex Italian regulation: rely on an expert
Italian tax legislation is among the most complex in Europe. Rules change frequently, and each situation requires precise interpretation. This is why it is essential to rely on a professional.
As Studio Lombardo Larosi, we offer personalized consultations on these topics because we know every aspect of the law in depth. We collaborate with tax experts, lawyers, and labor consultants to ensure a complete service.
Leave nothing to chance: proper tax management protects you from penalties and future problems.
Conclusion
The new rules for installment payments of tax debts 2025 represent a step forward toward a more humane, attentive, and accessible tax system. If you are in a situation of economic difficulty or have suffered extraordinary events, you can now rely on concrete tools to manage your debts sustainably.
Do not wait until the last deadline. Rely on those who know the regulations and can assist you in every phase. We at Studio Lombardo Larosi are by your side.
Contact us for information
If you need to installment your tax debts, we are here to help you. For information, quotes, or to start your request immediately, contact us