Managing one's tax liabilities requires precision, particularly when enrolled in a preferential settlement scheme such as the instalment amnesty (rottamazione delle cartelle). A single missed payment — or even one made just a few days beyond the permitted window — can invalidate the entire repayment plan and cause the original debt to be reinstated in full. For this reason, knowing and strictly observing the relevant deadlines is not a mere formality: it is an essential condition for effectively benefiting from the reliefs provided by law.
As of 30 March last, the Agenzia delle Entrate-Riscossione (ADER) has made available to taxpayers a new dedicated digital service: an official interactive calendar consolidating all instalment due dates under both the rottamazione quater and the new rottamazione quinquies, introduced by the Legge di Bilancio 2026. The tool covers the entire period through to 2028 and constitutes an essential reference point for those required to plan their payments.
Rottamazione quinquies: What It Is and Why Enrolment by 30 April 2026 Is Critical
The rottamazione quinquies is the new preferential settlement procedure introduced under the most recent budget law. It allows taxpayers with outstanding tax liabilities to extinguish their debt through deferred payments, with the cancellation of penalties and default interest (interessi di mora). This represents a concrete opportunity for those facing financial hardship who wish to regularise their tax position in a sustainable manner.
One critical aspect that must not be overlooked: applications for enrolment in the rottamazione quinquies must be submitted no later than 30 April 2026. Taxpayers who fail to meet this deadline will forfeit access to the scheme and will be subject to standard enforcement and collection procedures.
2026 Deadlines: A Year of Overlapping Instalments
The year 2026 is one in which multiple repayment plans run concurrently, making careful monitoring all the more essential. The following is an overview of the principal deadlines.
Rottamazione quater — 2026 Instalments:
- 31 July 2026
- 30 September 2026
- 30 November 2026
Under the quater scheme, the due dates coincide directly with the final date for payment, with no additional grace period.
Rottamazione quinquies and Readmission Schemes — 2026 Instalments:
- 31 May 2026 (final deadline: 8 June)
- 31 July 2026 (final deadline: 5 August)
- 31 August 2026 (final deadline: 7 September)
- 31 October 2026 (final deadline: 9 November)
- 30 November 2026 (final deadline: 7 December)
As can be observed, the quinquies scheme provides for a more structured distribution of instalments throughout the year, including payments falling due during the summer months. This requires taxpayers to maintain consistent financial planning without interruption during holiday periods.
