Car tax changes: all the new features coming from January 1st

ROME – The car tax reform is underway: with the approval of the 17th implementing decree of the tax reform, from January 1, 2026 the car tax becomes the exclusive responsibility of the Regions. And this involves a series of radical changes starting with the payment rules. Let's look at them in detail.

1. Stamp duty only in a single annual solution

For vehicles registered from 1st January 2026, the installment plan disappears: no more multiple deadlines (monthly, half-yearly or four-monthly). The tax must be paid in a single solution, by the last day of the month following the month of first registration, and every year it will be repeated in the same month. This simplifies the bureaucracy, but certainly puts pressure on those who until now spread the expense into multiple installments.

2. The tax only applies to the region of residence

The stamp duty returns to being an exclusively regional tax. Therefore, it must be paid only to the region where the taxpayer is resident. The regions will therefore have full autonomy on rates, exemptions and timing.

3. Tailored expiration based on registration

For new vehicles, standard deadlines disappear: the stamp duty date becomes personal and tied to the date of first registration. Only for pre-2026 vehicles, the old rules will be retained, unless the Regions decide otherwise.

4. Abolish the exemption for administrative seizure

The most controversial change concerns vehicles with administrative seizure (for example, for serious violations). Until now, they were exempt from the tax thanks to a ruling by the Constitutional Court (n.?47/2017): the seized car did not pay. From 2026, these vehicles will also have to pay the tax, eliminating any distinction between administrative and fiscal seizure.

5. Those who buy a used car must act immediately

Anyone who buys a used car will have to pay the tax in favour of the owner who appears at the PRA on the first day of the tax period, regardless of the actual date of the transfer of ownership.

6. Regions called to greener management

The destination of the stamp duty exclusively regional opens the way to local fiscal policies: the regions will be able to decide exemptions or discounts, for example for electric, hybrid, LPG or methane. Today many regions already offer exemptions of up to 5 years or permanent for green vehicles, but from 2026 everything will depend on each local authority. And, paradoxically, some regions could instead decide to make electric cars pay the stamp duty too, given that the choice falls within their full autonomy.