Car tax, those who have to pay by December lose exemption: impossible to postpone until 2027

The Council of Ministers approved, with Legislative Decree 162/2026, an extraordinary exemption from the payment of car tax for payments with an ordinary deadline in 2027. The measure is designed to lighten the burden of the car tax on some taxpayers, but provides precise requirements and limits. Anyone who must renew their car tax by 31 December 2026 will have to make the payment regularly, even if the tax covers a period that extends into the months of 2027. The exemption foreseen for next year does not depend on the period of validity of the tax, but on the date by which the payment must be made. The measure applies exclusively to payments with an ordinary deadline between 1 January and 31 December 2027. Those with a deadline in 2026 therefore remain subject to the ordinary rules.

Deadlines to check

To understand if you are entitled to the exemption it is necessary to check the expiry date of the tax already in progress. Generally speaking, the renewal must be carried out within the month following the expiration, except for any regional provisions. For example, a vignette expiring between September and November 2026 will have to be renewed by 2026 and will not benefit from the relief. The case of a stamp duty ending in December 2026 is different: the payment is normally due in January 2027 and can therefore fall within the exemption, provided that the other requirements established by the law are met.

Beware of delays

The ordinary payment deadline is the determining factor for accessing the benefit. Postponing the payment of a stamp duty that expired in December 2026 to January 2027 does not allow you to obtain the exemption. Conversely, failure to meet the deadline may result in penalties and interest, leaving your payment obligation unchanged.