Anyone who owns a car knows it: car tax is a recurring expense. It is a mandatory annual tax, linked to the ownership (and not the use) of a vehicle registered in the Public Vehicle Registry (PRA).

 

The amount is not fixed and the same for everyone, but varies based on engine power, expressed in kilowatts (kW), the vehicle’s environmental classification (Euro 0, 1, 2…) and the owner’s Region of residence. Car tax, in fact, follows national rules but is managed by the Regions. For this reason, amounts, exemptions, benefits and deadlines may change from one territory to another.

 

For 2026, some changes are expected, but the regulatory framework is not yet fully defined. While waiting for official updates, let’s take a closer look at the main expected developments.

How does car tax work today and how is it paid?

Until 31 December 2025, if you register a new vehicle, you must pay the car tax by the end of the registration month, according to the rules established by your Region.

From the second year onwards, however, the car tax must be paid by the end of the month following the expiry of the previous payment.

In some Regions and through certain channels, it is possible to pay in instalments, both through physical channels (ACI offices, post offices, authorised tobacconists) and via online car tax payment.

Why is it important to be compliant with car tax?

Remember that in case of late payment, penalties increase progressively based on the number of days of delay. In addition, daily legal interest is applied, the rate of which varies annually.

If payment is not made for more than one year from the due date, the penalty can reach up to 30% of the amount, up to the administrative seizure of the vehicle in case of prolonged non-payment.

Car tax 2026: what are the expected changes?

From 2026, some rules on car tax may change, especially regarding payment methods, exemptions and benefits. And what about the Superbollo? Let’s clarify these aspects together.

Payments and deadlines
Exemptions and benefits
Super tax
The Regions
Electric cars

Payments and deadlines

For vehicles registered from 2026, car tax payment may be made in a single instalment, with no possibility of instalments. The first payment would be due by the end of the month following the month of registration, and the deadline would remain the same in subsequent years.

 

In practice, the vehicle registration date would become the reference for the car tax deadline. A “customised” deadline for each owner, based on the vehicle purchase date.

Exemptions and benefits

As for exemptions and benefits, some hypotheses are still evolving and much will depend on the choices of individual Regions. In general, there is discussion of:

  • possible benefits linked to income (in particular for those with an income not exceeding €8,000);

  • measures in favour of low-emission vehicles, such as electric or hybrid cars;

  • reductions or exemptions for vintage cars and vehicles over thirty years old, already provided for by some Regions.

Finally, remember that administrative seizure does not automatically suspend car tax payment: even in these cases, it is necessary to check the rules applied by your Region.

Supertax

The Super tax will also remain in force in 2026. It is an additional tax added to the car tax for vehicles with a power exceeding 185 kW. The amount is €20 for each kW above the threshold, with reductions that increase with the age of the vehicle.

The role of the Regions

With the new developments expected for the coming year, the role of the Regions remains central.
Car tax, in fact, is a tax managed at a regional level. The Regions are responsible for collecting the amount and defining:

  • any benefits and exemptions;

  • the applicable rates;

  • payment methods and deadlines.

For this reason, for the same vehicle, the amount of car tax may vary depending on the owner’s Region of residence.

And electric cars?

In 2026, car tax remains a recurring cost to keep in mind even for those considering an electric car. In addition to deadlines and possible regional benefits (which may vary depending on residence and type of vehicle), when choosing an electric car what matters most is how and where you recharge every day.

Enel Drive offers a complete package that combines rental or purchase of an electric car with solutions for home or public charging. In detail:

  • Rental with Arval, which also includes used vehicles and, from the end of December, commercial vehicles for VAT number holders;

  • Purchase with Renault (by the end of January);

  • Home charging with Waybox on free loan for use if you choose the Enel Drive Fix Power offer;

  • Public charging through the Enel charging network.