Overview
- The Council of Ministers included the measure in the 2026 budget, offering up to 54 equal bimonthly payments, with the first installment due on July 31, 2026.
- Eligible debts cover collection notices issued from January 1, 2000, to December 31, 2023, spanning the State, INPS and local authorities such as IMU, TARI and municipal fines.
- Applications must be filed online with the tax collection agency by April 30, 2026, and access is limited to taxpayers who filed returns but failed to pay or made payment errors.
- The applied rate has risen to 4% from 2% in the previous scheme, and over long plans interest could approach roughly 36% of the original debt, according to press analyses.
- A proposed €100 minimum installment and a 5% upfront payment were dropped, and loss of the benefit occurs only after at least two consecutive missed installments.