Italy’s fifth tax amnesty (rottamazione quinquies) goes live, with the first payment due at the end of July 2026
Executive summary: Italy’s Agency of Revenue opened an online service for taxpayers to request the exact sum owed under the fifth tax amnesty (rottamazione quinquies), with the first or sole installment due by the end of July 2026. The settlement provides immediate liquidity relief to debtors and creates a short‑term inflow of tax revenue for the state, affecting cash‑flow planning for households and businesses.
Who is involved: Agenzia delle Entrate (Italian Revenue Agency), Italian taxpayers with outstanding tax liabilities, Small and medium enterprises (SMEs)
Likely next: Taxpayers must submit their payment request via the portal by 31 July 2026; after that deadline standard collection procedures and possible penalties will resume for unpaid amounts.
The Italian tax authority has activated the online portal for the 'rottamazione quinquies' settlement, allowing taxpayers to calculate and pay the amount due. The first (or single) installment is due at the end of July 2026, providing a limited window for debtors to regularize their positions. This measure aims to boost short‑term state revenue while offering cash‑flow relief to individuals and businesses with outstanding tax liabilities.
Timeline
- — Rottamazione quinquies, tutto pronto per il pagamento: online la comunicazione del dovuto (la Repubblica — Economia)
- — Bonus under 35 solo col salario giusto. Ma per certificarto basta l’autodichiarazione dell’azienda (la Repubblica — Economia)
- — Mehr Geld, mehr Pflichten: Rentenerhöhung: Wer jetzt eine Steuererklärung abgeben muss (Handelsblatt)
Analysis — what this means
Likely next events
- Taxpayers must submit payment request via the online portal by 31 July 2026 (deadline for the first or single installment).
Sectors affected
- Italian taxpayers with outstanding tax liabilities
- Small and medium enterprises (SMEs)
- Tax collection agency (Agenzia delle Entrate)
Regulatory implications
- The Revenue Agency will monitor compliance; failure to pay by the deadline triggers standard collection procedures and possible penalties.
- The measure is enacted under the 2026 fiscal decree that permits settlement of tax debts through the rottamazione quinquies mechanism.
Historical parallels
- Similar to the 2021 ‘rottamazione ter’ and 2023 ‘rottamazione quater’ tax amnesty programs in Italy.
Sources
- Rottamazione quinquies, tutto pronto per il pagamento: online la comunicazione del dovuto — la Repubblica — Economia
- Bonus under 35 solo col salario giusto. Ma per certificarto basta l’autodichiarazione dell’azienda — la Repubblica — Economia
- Mehr Geld, mehr Pflichten: Rentenerhöhung: Wer jetzt eine Steuererklärung abgeben muss — Handelsblatt