Il car tax change structure. Although it retains its nature as a regional tax, from 1 January 2026 there will be new exemptions and will find permanent confirmation of the mechanisms already introduced previously to help the less well-off economic groups and “reward” the use of green vehicles.
Who doesn’t have to pay it
The main change affects motorists with the lowest incomes. Starting next year, those who receive a personal income annual equal to or less than 8.000 euro you will be able to apply for tax exemption. The measure will require the presentation of the official documentation issued by the Revenue Agency, whether under the Single Certification or the previous year’s tax return. Therefore, no automatic or self-certification mechanisms.
Together with the economic criterion, the environmental chapter remains central. In case of hybrid and electric cars registered from 2022 onwards it will be possible to obtain an exemption from road tax for a period of five years, calculated starting from the date of first registration. Here too, recognition will not take place automatically, but it will be necessary to submit a specific application at the tax offices or through the regional offices responsible for managing the tax, following classification of the vehicle in the official databases of the Ministry of Infrastructure and Transport.
There is no news to report regarding high-powered vehicles. Once again, owners of cars with power exceeding 185 kW will have to pay the super tax, at the rate of 20 euros for each kilowatt exceeding the threshold of the vehicle in the early stages of its commercial life. Over time the amount decreases, halved after five, further reduced after ten and zeroed after fifteen,
Deadlines and concessions confirmed
Except in special cases provided for, the stamp duty must be paid Also per i stationary vehicles. The obligation falls on the owner of the vehicle, from the owner to those who make use of usufruct, leasing or purchase with retention of title. Furthermore, the burden falls on users of long-term rental cars without drivers.
The calendar does not undergo substantial changes. Generally speaking, the payment must be made bylast day of the next month to the expiry one, deducted for the first balance, to be paid within the month of registration of the vehicle. Individual regions, however, have the right to define exceptions from an operational point of view, especially regarding payment methods and reimbursement or exemption procedures.
Given the changes for 2026, the exemptions previously established for predefined categories of citizens still apply. Blind and deaf people, people with disabilities and psychic or mental handicaps in receipt of an accompanying allowance, people with serious limitations in walking capacity or those suffering from multiple amputations, as well as people with permanent motor disabilities, are not required to pay the tax. The exemption is recognized both for vehicles intended for their transport and for those directly registered in the name of the caregivers, provided that the assistance relationship is in writing to the Revenue Agency and the ACI. In short, the year that is now about to begin provides for some more exceptions, but limited and linked to verifiable requirements.
