Car tax, how the 2027 exemption works if it expires in October or November 2026: who has to pay it

Car tax, how the 2027 exemption works if it expires in October or November 2026: who has to pay it

In 2027 the payment of the road tax will be exempted for a registered vehicle, up to 80 kW of power. If the stamp duty expires in October or November, the amount will still be due. Let’s see the case in which the payment will already fall within next year’s exemption.

In the 2027 a large portion of motorists Italians will be exempted from the stamp payment: it is the measure announced some time ago by the Meloni Government, then confirmed with Legislative Decree no. 162 of 17 September 2026. The exemption, for the moment relating only to 2027, applies only to a registered vehicle, be it petrol, diesel or hybrid, with power up to 80 kW (approximately 109 HP).

But what happens if the stamp duty is due now, in the last months of 2026? In this case, the mechanism is directly clarified by the ACI (Automobile Club of Italy): in general, the car tax must be paid regularly if the deadline still falls in 2026.

In practice, therefore, postpone to 2027 a payment due in 2026 it doesn’t make him exempt: However, car taxes that expire in December this year may fall into the exempt category.

More in detail, according to article 2 of decree 162/2026, «the benefit concerns payments with ordinary payment deadline between 1 January and 31 December 2027».

As the ACI reminds us, however, there is a difference between the month in which the paid period ends and the last month available to pay the car tax. As regards renewal, in fact, the general rule states that the payment must take place in next month upon expiry of the previous stamp duty.

This means that, if a stamp ends in October 2026The renewal happens at November 2026 and, therefore, remains to be paid. The same happens if the term is a November 2026 and the renewal a December 2026.

However, there is an exception: those who have a car tax ends in December 2026, must therefore renew it a January 2027 and can fall within the exemption (provided your vehicle meets the required requirements). To check if the tax has been paid, you can access directly dedicated page of the ACI (available at this link) or directly on the relevant regional portal.

The table below, relating only to renewals and not to new registrations, briefly summarizes when you pay and when you don’t:

End of the already paid period Ordinary month of renewal 2027 exemption on this renewal
September 2026 October 2026 Not exempt
October 2026 November 2026 Not exempt
November 2026 December 2026 Not exempt
December 2026 January 2027 Exempt, but only if the requirements are met

To recap the requirements for the temporary car tax exemption in 2027:

  • is reserved for natural persons (societies or businesses are therefore excluded);
  • includes only the cars until 80 kW whether they are powered by petrol, diesel, dual fuel or hybrid, i motorcycles and i mopeds;
  • is reserved for vehicles propertyin leasinga long term rental;
  • is reserved for vehicles in compliance with insurance coverage.

Every person can benefit from the exemption for only one registered vehicle:

  • who owns more suitable carsyou will be able to use the exemption on the vehicle with minor power. With the same power, the exemption applies to the car for which the lower amount of tax would have been due;
  • whoever owns it is a car under 80 kW is one motorcycleyou will be able to use the discount Alone on the car.