Car tax Italy - bollo, IPT and superbollo explained

Three taxes matter on a car in Italy, and they go to three different bodies. IPT, the provincial registration tax, is paid each time ownership is recorded: on a new car's first registration and again on every change of owner. The bollo auto, the annual ownership tax, is paid every year to the region where the owner lives, and each region sets its own rates. The superbollo, a state surcharge, is added every year on a car of more than 185 kW.

The registration tax (IPT)

The Imposta Provinciale di Trascrizione is due whenever ownership is recorded in the Pubblico Registro Automobilistico (PRA), which ACI keeps for the state. It is paid by the buyer, to the province where the buyer lives, or where a company has its registered office. The deadline is 60 days from the authentication of the sale deed, or from the issue of the registration document for a new car.

The national tariff for a car is:

Up to 53 kW: €150.81, a flat amount
Over 53 kW: €3.51 per kW, on the car's whole power, not only the kW above 53

So the tax jumps at the threshold: a 53 kW car pays €150.81 and a 54 kW car pays 54 × 3.51 = €189.54, before any surcharge.

Each province may raise the tariff by up to 30%, and most do. ACI rounds the total to the whole euro, down for 49 cents or less and up above that. A 53 kW car therefore pays between €151 and €196 depending on the province, and a larger car between €3.51 and €4.56 per kW.

The province surcharge

The surcharge follows the buyer's province, not the seller's or the dealer's:

30%: most provinces, among them Milan, Rome, Naples, Turin and Bologna
25%: Crotone, Sondrio and Ferrara
20%: Arezzo, Avellino, Benevento, Grosseto, Latina, Reggio Emilia and Vicenza, and the four provinces of Friuli Venezia Giulia, where the region now levies the tax
No surcharge: Aosta, Bolzano and Trento

Worked out from these rules, the same 100 kW car pays 100 × 3.51 = €351.00 before the surcharge, and then:

Milan — €456 · Ferrara — €439
Arezzo — €421 · Trento — €351

A few places have their own rules:

Turin charges 30% on a private sale but 20% on a sale with a VAT invoice, such as a purchase from a dealer
Trento and Bolzano are the only provinces where a sale with a VAT invoice still pays the flat €150.81, whatever the car's power. Everywhere else a dealer sale pays by the kW, like a private one
Aosta Valley charges the flat €150.81 on the sale of a used car first registered at least five years earlier
Electric and alternative-fuel cars get reductions set province by province. Cremona and Pavia halve the tax for electric and hydrogen cars, Naples drops its surcharge for electric cars and electric hybrids, and Bari charges 75% for electric, methane, LPG and hydrogen cars. Ask your province before you count on one

When IPT is reduced or not due

Selling to a dealer: the sale of a car by a private owner to a dealer who trades in used cars, the minivoltura, pays no IPT
Cars over 30 years old: IPT is a flat €51.65, whatever the power, provided the car is not used professionally. Cars of 20 to 29 years have had no relief since 2015, except in Bolzano
Special-use vehicles pay a quarter of the tariff
Exempt: vehicles adapted for disabled people, certain disabled owners, and voluntary associations
Doubled: when the seller was never recorded as the owner in the PRA, the buyer pays twice the tariff

There is no reduction for an old Euro class. Late payment costs a 30% penalty plus legal interest.

The annual tax (bollo auto)

The bollo is charged on the car's power in kW, at a rate per kW that depends on its Euro class. The first 100 kW are charged at one rate, and each kW above 100 at a higher one. The national base rates, which each region may raise or cut, are:

Euro 0: €3.00 up to 100 kW, €4.50 per kW above
Euro 1: €2.90, then €4.35
Euro 2: €2.80, then €4.20
Euro 3: €2.70, then €4.05
Euro 4, 5 and 6: €2.58, then €3.87

The power comes from field P.2 of the registration document and the Euro class from field V.9. Decimals are dropped, so 47.80 kW is taxed as 47. A Euro 6 car of 110 kW pays 100 × 2.58 + 10 × 3.87 = €296.70 at the base rates.

The bollo is paid in advance, for whole tax periods, usually a year. A first payment covering fewer than 12 months uses a slightly higher monthly rate.

Electric, hybrid and gas cars

The national rules give:

Electric cars: exempt for five years from first registration, then a quarter of the flat per-kW rate that applies whatever the Euro class. A 150 kW electric car in its sixth year pays 150 × 2.58 ÷ 4 = €96.75 at the base rates
Cars running only on LPG or methane: a quarter of the tax
Dual-fuel and hybrid cars: in most regions, one flat rate per kW whatever the Euro class, with no higher rate above 100 kW

On top of that, many regions exempt electric or hybrid cars for longer, or not at all. The list below gives each region's rule.

Historic cars

30 years or more, not used professionally: no bollo. If the car is driven on public roads it pays a small flat circulation tax instead, from €25.82 to €31.24 a year depending on the region
20 to 29 years, with a certificato di rilevanza storica noted on the registration document: half the bollo. Some regions go further

The bollo in each region

The 2026 rules for a private passenger car, from north to south, with the Euro 4 to 6 rate up to 100 kW and above it. Trento and Bolzano are autonomous provinces and set their own:

Aosta Valley: the base rates. Electric cars first registered from 2019 are exempt for eight years, then pay a quarter. Hybrids and gas cars pay a flat €2.58 per kW, with no exemption for those registered from 2023. Flat fee over 30 years €25.82
Piedmont: collects the tax itself, and the rate rises with power: for Euro 4 to 6, €2.58 up to 53 kW, €2.73 up to 100 kW, €2.79 and €4.18 up to 130 kW, and €2.84 and €4.26 above. Electric, LPG-only and methane-only cars are exempt for good. Hybrids of up to 100 kW, Euro 6, registered new from 2025, get 50% off for five years. 5% off by bank direct debit. Flat fee over 30 years €30.00
Liguria: the base plus 10%, so €2.84 and €4.26. Electric cars are exempt for five years. The hybrid exemption was not renewed for cars registered from 2024. Flat fee over 30 years €28.40
Lombardy: the base rates, with 15% off for payment by bank direct debit. Electric, hydrogen and gas-only cars are exempt for good. Hybrids and dual-fuel cars pay a flat €2.58 per kW; a hybrid with up to 100 kW of combustion power, first registered new from 2026, gets 50% off for 60 months up to 60 g/km of CO₂, or for 24 months up to 120 g/km. Cars of 20 years or more in a historic register, with the certificate, pay nothing. Flat fee over 30 years €30.00
Trento: the base rates for Euro 0 to 4, €2.06 and €3.10 for Euro 5, €1.96 and €2.95 for Euro 6. Hybrid and gas cars registered from 2022, up to 185 kW and 135 g/km, are exempt for 12 to 60 months by CO₂. Cars of 20 years or more with the certificate, in private use, are exempt. Flat fee over 30 years €25.82
Bolzano: the base minus 10% for Euro 0 to 4 (Euro 4 €2.32 and €3.48), €2.09 and €3.13 for Euro 5, €1.96 and €2.94 for Euro 6. Electric, hybrid, gas and hydrogen cars, on one fuel or two, pay a flat €1.99 per kW, or €1.96 from Euro 6. Electric cars registered from 2025 are exempt for 60 months; hybrids registered from 2025, up to 185 kW and 115 g/km, for 12 to 60 months by CO₂. Minimum €17.20
Veneto: collects the tax itself, at the base plus 10%, so €2.84 and €4.26. Petrol-LPG and petrol-methane cars pay a flat €2.84. Hybrids are exempt for three tax years. Cars of 20 to 29 years with the certificate get 75% off. Flat fee over 30 years €28.40
Friuli Venezia Giulia: the bollo here is a state tax run by the Agenzia delle Entrate, at the base rates. There is no flat rate for dual-fuel cars, so a hybrid pays the rate for its Euro class. Flat fee over 30 years €25.82
Emilia-Romagna: the base plus 10% from 2026, so €2.84 and €4.26; a few cells of the published table differ from a straight 10% by one to five cents. Hybrids, dual-fuel, gas and electric cars pay a flat €2.84 per kW. Cars of 20 to 29 years in a recognised historic register, with the certificate, are exempt. Flat fee over 30 years €28.40
Tuscany: €2.71 and €4.26, with older classes well above the base (Euro 0 €3.47 and €5.45). A flat €2.71 for dual-fuel and alternative-fuel cars. No hybrid exemption. Minimum €23.12; flat fee over 30 years €29.82
Umbria: the base rates, and a flat €2.58 for dual-fuel and alternative-fuel cars. Its hybrid exemptions have all expired. Flat fee over 30 years €25.82
Marche: the base plus 8%, so €2.79 and €4.18, and a flat €2.79 for dual-fuel and alternative-fuel cars. New hybrids of up to 66 kW, first registered in 2023 to 2026 by a Marche resident, are exempt for the first period and five more years. Flat fee over 30 years €27.88
Lazio: the base plus 10%, so €2.84 and €4.26, and a flat €2.84 for dual-fuel and alternative-fuel cars. 10% off for payment by bank direct debit, for owners of up to 50 vehicles. No hybrid exemption for cars registered from 2023. Minimum €21.02; flat fee over 30 years €28.40
Abruzzo: €3.12 and €4.69, about a fifth above the base, with the older classes raised alike. Dual-fuel and alternative-fuel cars pay a flat €3.12 per kW. No hybrid exemption for cars registered in 2026. Minimum €23.12; flat fee over 30 years €31.24
Molise: collects the tax itself, on a 2016 tariff: €2.76 and €4.14, with older classes up to €3.53 and €5.30. Alternative-fuel cars pay a flat €3.12 per kW. Flat fee over 30 years €28.00
Campania: €3.12 and €4.69, as in Abruzzo, with 10% off for payment by bank direct debit. Scrap a Euro 0 to 4 car and buy a Euro 6 or cleaner one, and an electric or hydrogen car is exempt for eight years, a hybrid for two. The plain hybrid exemption ended for cars registered from 2025. Flat fee over 30 years €31.24
Puglia: the base rates, and a flat €2.58 for dual-fuel and alternative-fuel cars. New hybrids registered from 2014 are exempt for the first period and five more years, then pay a quarter. Flat fee over 30 years €30.00
Basilicata: the base rates. New hybrids registered from 2015 are exempt for five years, then pay in full. Flat fee over 30 years €25.82, not available to a car registered to a VAT number
Calabria: the base plus 10% since 2009, so €2.84 and €4.26. Dual-fuel and alternative-fuel cars pay a flat €2.84. No hybrid exemption. Minimum €21.02; flat fee over 30 years €30.00
Sicily: the base rates, and a flat €2.58 for dual-fuel and alternative-fuel cars. Electric, plug-in hybrid and hydrogen cars newly registered from 2026 to 2028 are exempt for five years. Flat fee over 30 years €25.82
Sardinia: the base rates, run by the Agenzia delle Entrate. No hybrid relief. Flat fee over 30 years €25.82

One car across the regions

Worked out from each region's 2026 tariff, a Euro 6 petrol car of 110 kW, paying for a full year with no discount, costs:

Bolzano — €225.40 · Trento — €225.50
Aosta Valley, Basilicata, Friuli Venezia Giulia, Lombardy, Puglia, Sardinia, Sicily and Umbria — €296.70
Tuscany — €313.60 · Molise — €317.40
Marche and Piedmont — €320.80
Calabria, Emilia-Romagna, Lazio, Liguria and Veneto — €326.60
Abruzzo and Campania — €358.90

The 2027 exemption for small cars

Decree-law 162 of 17 September 2026 exempts, for one year, one petrol or diesel car per person, hybrids included, with power of 80 kW or less. It covers bollo payments normally due in 2027. Someone with several such cars gets it on the least powerful. It does not cover company cars, and in the regions and provinces with special autonomy that own the tax it needs an agreement first.

The decree must be converted into law by 16 November 2026, and Parliament can change it, so check the final text before you count on it.

The superbollo

A car of more than 185 kW pays a state surcharge every year on top of the bollo: €20 for each kW above 185. It falls with age, counted from 1 January of the year after the car was built:

60% after five years
30% after ten
15% after fifteen
Nothing after twenty

If the construction date is unknown, the date of first registration is used, taking the earlier of a foreign and an Italian one. The superbollo is due for whole calendar years and in full on a first registration. It is not due on a car exempt from the bollo, but a bollo reduction does not reduce it. It is paid with form F24, and cannot be offset against tax credits.

The Agenzia delle Entrate's own example: a car built in 2006 paid 60% from 1 January 2012, 30% from 2017 and 15% from 2022, and owes nothing from 1 January 2027. By the same rules, a 250 kW car built in 2019 owes (250 − 185) × 20 = €1,300 at full rate, so €780 a year from 2025 to 2029, €390 from 2030, €195 from 2035, and nothing from 2040.

The ecotassa has ended

From 1 March 2019 to 31 December 2021, the buyer of a new car registered in Italy paid an ecotassa of €1,100 to €2,500 by CO₂ band, from 161 g/km (191 g/km under WLTP in 2021). It also reached a car bought new abroad and first registered in another country. It does not apply to anything registered from 2022.

Purchase incentives change from year to year. The 2025 grant for electric cars has run out, and the 2026 decree has no bonus by CO₂ band for private cars. Its main help for a household is a trial of social long-term rental: a new Euro 6 car of up to 135 g/km for a buyer with an ISEE under €30,000 who scraps a car of Euro 4 or older.

Buying a used car: VAT

A private seller charges no VAT
A dealer charges VAT at 22%, either on the whole price or, under the margin scheme for used goods, on the dealer's margin only. A margin-scheme invoice does not show the VAT separately

Either way the buyer then pays IPT on the transfer, at the tariff of their own province. The registration costs that come with it are covered in the car registration guide.

Importing a used car from the EU

For VAT, a car bought in another EU country is still new if it has covered no more than 6,000 km or was sold within six months of its first registration abroad. A new car pays Italian VAT at 22%, even when a private person buys it. Before an EU car can be registered, the VAT is checked and paid with form F24 "IVA immatricolazione auto UE". A car bought under the margin scheme is outside this check. A car registered outside the EU always counts as used.

After that, an imported car pays IPT like any other transfer, at your province's tariff, and the bollo from its registration. There is no ecotassa and no cut-off year, but its age still matters:

Over 30 years: IPT is the flat €51.65 and no bollo is due
20 to 29 years, with the historic certificate: half the bollo
Over 185 kW: the superbollo, reduced by the years since construction
The Euro class on the document sets the bollo rate

From 1 January 2027 the new VAT code restates the same 6,000 km and six-month rule.

What you will need

Your codice fiscale, the 16-character tax code
The registration document (Documento Unico), which gives the first registration date (field B), the power in kW (P.2), the fuel (P.3), the CO₂ figure (V.7) and the Euro class (V.9)
The province and region you live in, which decide the IPT surcharge and the bollo rates
For an import: the foreign registration certificate, the invoice, and proof of the VAT position

Before you buy

The IPT you pay depends on the car's power and on your province, and the step from 53 to 54 kW adds about €50 in most provinces. The bollo follows your region, not the seller's, and the same car can cost over €130 a year more in one region than in another. An electric car pays nothing for good in Lombardy and Piedmont, and pays a quarter after five years in most other regions. Above 185 kW, add the superbollo until the car is twenty.

The rates above are those in force in 2026.

Vehicle tax in Italy