Paying an Italian tax notice in instalments (avviso bonario) — instalments, interest and loss of the plan
The amount in an avviso bonario can be paid in up to 20 equal quarterly instalments. The first is due within 60 days of receiving the notice (30 for separately taxed income, 90 when the notice goes to your tax intermediary); the others by the last day of each quarter, with 3.5 % annual interest. Paying the first instalment up to 7 days late, or paying an instalment short by no more than 3 % of it and never more than 10,000 euros, does not cost you the plan.
2026 rules — verified on September 24, 2026Free, no account
This content is part of the path: Receiving a notice from the Revenue Agency· Step 5 of 8· Next step: Asking the Italian tax agency to cancel an act (autotutela)
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Sources and assumptions
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « possono essere rateizzate in un numero massimo di 20 rate trimestrali di pari importo (articolo 3-bis Dlgs n. 462/1997). »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 60 giorni dalla data di ricevimento della comunicazione degli esiti dei controlli automatizzato e formale della dichiarazione »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 30 giorni dalla data di ricevimento della comunicazione dell’esito della liquidazione dell’imposta sui redditi soggetti a tassazione separata »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 90 giorni dalla data in cui l’avviso telematico è reso disponibile all’intermediario che ha predisposto la dichiarazione. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Sull’importo delle rate successive alla prima sono dovuti gli interessi al tasso del 3,5% annuo, calcolati dal primo giorno del secondo mese successivo a quello di elaborazione della comunicazione »
- Agenzia delle Entrate — fiche « Decadenza dal beneficio della rateazione » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « non superiore a 7 giorni dalla scadenza, in caso di prima rata »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « se la rata viene versata con una “lieve carenza” per una frazione non superiore al 3% e, in ogni caso, a 10.000 euro »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « per insufficiente versamento di una qualsiasi rata per una frazione superiore al 3% o, in ogni caso, a 10.000 euro »
Calculation assumptions
- The rules in force in 2026 are applied. Article 3-bis of Legislative Decree 462/1997 is repealed by the consolidated act on tax compliance and assessment, which applies from 1 January 2027: for later notices, check the new rules.
- Each instalment after the first is taken as paid on the last day of its quarter, one per quarter starting from the quarter in which you pay the first. Paying earlier means slightly less interest.
- Interest on each instalment is worked out on calendar days, over a 365-day year, and rounded to the cent.
- Instalments are equal; any cents left over from the division are added to the first instalment.
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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.