Car and motorbike tax exemption: rules for 2027, with power and priority limits

In the event that there are multiple cars that are all eligible for relief, the exemption is recognized only for one of them: it will apply to the one with the lowest power, always expressed in kW. In case of equal power, the tax will be suspended for the car for which, in the absence of the relief, the lower amount of the car tax would be due. The car must however be regularly insured.

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It is more difficult to make a direct comparison between kW, CV and displacement, because there is no direct conversion of these measurements. These are different physical quantities that measure different aspects of the engine. The power (kW or CV) indicates how much energy the engine is able to produce in a unit of time, while the displacement represents the total volume of the cylinders, i.e. the space in which combustion takes place. An 80 kW engine can therefore have very different displacements depending on the technology, power supply and type of vehicle. In the world of automobiles, 80 kW is found on engines with very variable displacements.

However, there is an important clarification to be made. If for some models the exemption is always valid (such as for the Fiat Pandina or the Toyota Yaris), for others it will only be applicable to the so-called entry-level, i.e. the least powerful (and cheapest) model in the line. You must therefore pay close attention to what is specified in the registration document regarding kW.

As regards motorcycles and mopeds, the exemption is granted to natural persons who, in the year 2027, are taxable persons of the car tax or circulation tax in relation to one or more motorcycles or mopeds powered, even in combination with another source of propulsion, by petrol or diesel, provided that they are not taxable persons of the car tax in relation to any car with a power equal to or less than 80 kW. These are the vast majority of scooters currently on the market and in circulation in Italy, to which a few motorbikes must be added. In the case of multiple eligible motorcycles, the exemption is recognized for only one of them and with the lowest power, always expressed in kW. In the case of equal power, the exemption is applied to the motorcycle for which the lower amount of car tax is due, in the absence of the relief. If more than one moped is eligible for relief, the exemption is granted to the moped with the earliest date of first registration.

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