Italian statutory interest for 2026
From 1 January 2026 the Italian statutory interest rate is 1.60% a year: EUR 10,000 left unpaid for a full year earns EUR 160 of interest, and shorter periods are prorated by the day.
2026 rules — verified on September 24, 2026Free, no account
Your result
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Sources and assumptions
- Gazzetta Ufficiale — tax year 2026, verified on September 24, 2026
Excerpt from the source : « La misura del saggio degli interessi legali di cui all'art. 1284 del codice civile e' fissata all'1,60 per cento in ragione d'anno, con decorrenza dal 1° gennaio 2026. »
Calculation assumptions
- The whole period falls within 2026. Other years' rates have not been checked and the calculator does not apply them.
- Simple interest: accrued interest does not itself bear interest.
- Day count on a 365-day year, the length of 2026: the annual interest is rounded to the cent, then prorated to the days of the period.
- Period before any court claim, with no agreed rate. Once a claim is filed, absent an agreement, the rate becomes the one set for late payment in commercial transactions.
Go further
Understand this calculation: the related course
- Getting paid on time in Italy: late-payment interest
- Registering an Italian lease and paying registration tax
- Fixing a missed Italian tax payment: ravvedimento operoso
- Italian friendly tax notices and payment demands: pay, spread or dispute
- Italian tax penalties after the 2024 reform: principles, merging and settlement
File it
The official form or forms to complete once you know the amount, explained field by field.
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
- Italian late-payment interest on commercial invoices, 2026
- Italian lease registration tax (imposta di registro) — what you pay to register a lease
- Paying an Italian tax notice in instalments (avviso bonario) — instalments, interest and loss of the plan
- Italian voluntary correction of a late tax payment (ravvedimento operoso)
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.