Bollo auto: how the Italian car tax is calculated and paid
Updated 2026-09-16
Bollo auto is a regional tax on owning a vehicle, calculated on kW. For a Euro 4, 5 or 6 car the national rate is 2.58 euro per kW up to 100 kW and 3.87 euro above that, according to ACI. Regions may add surcharges, so the exact amount should be checked on the regional or ACI calculator.
Data updated 16/09/2026. Source: ACI, Bollo auto 2026.
How is bollo auto calculated?
The formula uses two items from the registration document: power in kW (field P.2) and the Euro emissions class. The first 100 kW are multiplied by the base rate, any kW above 100 by the higher rate. The table shows the national annual rates published by ACI for 2026.
| Euro class | Per kW up to 100 kW | Per kW above 100 |
|---|---|---|
| Euro 0 | €3.00 | €4.50 |
| Euro 1 | €2.90 | €4.35 |
| Euro 2 | €2.80 | €4.20 |
| Euro 3 | €2.70 | €4.05 |
| Euro 4, 5 and 6 | €2.58 | €3.87 |
Bollo varies from region to region. National rates are the starting point, but some regions and autonomous provinces have set different amounts. ACI reports, among others, a 10% rise on all rates in Emilia-Romagna from 1 January 2026, a 10% rise for Euro 0 and Euro 1 in Liguria since 2023, and different rates in Abruzzo, Campania and the province of Bolzano. For the exact amount, use the ACI bollo calculator or your region's service with the plate number.
How much is bollo at the national rate?
Estimate on the 2026 ACI national rate, superbollo included. It leaves out regional surcharges and exemptions: check the amount due on the ACI or regional calculator.
How much is bollo for a 70, 120 or 200 kW car?
| Vehicle | Calculation | Annual bollo |
|---|---|---|
| 70 kW, Euro 6 | 70 × 2.58 | €180.60 |
| 90 kW, Euro 3 | 90 × 2.70 | €243.00 |
| 120 kW, Euro 6 | 100 × 2.58 + 20 × 3.87 | €335.40 |
| 200 kW, Euro 6, under 5 years old | 100 × 2.58 + 100 × 3.87 + superbollo 15 × 20 | €945.00 |
Superbollo is a state surcharge of 20 euro for each kW above 185. According to ACI it falls to 60% after 5 years from manufacture, 30% after 10 years, 15% after 15 years, and is no longer due after 20 years. It goes to the state, not the region.
When is bollo auto paid, and who pays it?
- Renewal: as a rule by the last day of the month after the expiry month. The expiry is shown on the previous year's receipt.
- New car: within the month of registration; if registration falls in the last 10 days of the month, within the following month.
- Who pays: whoever is registered at the PRA when the payment period ends (owner, usufructuary, buyer under retention of title, lessee under leasing or long-term rental).
- Change of ownership: bollo is not split pro rata. Whoever is registered when the period ends pays.
Payment is made through pagoPA on the ACI site or the regional portal, at ACI offices, and at other points the region authorises, such as post offices, tobacconists and home banking where the service is active.
Who is exempt from bollo auto?
The rules in the table come from Law 342/2000 for cars over 30 years old, Law 145/2018 for cars aged 20 to 29, the Agenzia delle Entrate guide for people with disabilities and the ACI 2026 guide for electric cars; hybrid, LPG and methane reliefs depend on each region's tax portal.
| Category | Rule |
|---|---|
| Cars over 30 years old, non-professional use | Exempt from bollo; if driven on public roads they pay a flat circulation tax |
| Cars aged 20 to 29 years | 50% reduction only with a certificate of historic interest recorded on the registration document |
| People with disabilities (art. 8 Law 449/1997) | Exemption on one vehicle only: up to 2,000 cc petrol, 2,800 cc diesel or hybrid, 150 kW electric. Vehicles of blind and deaf people are excluded |
| Electric cars | Exempt for 5 years from registration, then a 75% reduction; better terms in some regions |
| Hybrid, LPG, methane | Reliefs set by each region, with different durations and percentages |
Disability exemptions are requested from the regional tax office or, where there is none, from the Agenzia delle Entrate. The amount of the flat tax for cars over 30 years old should be checked with the region.
What happens if bollo auto is not paid?
Someone who pays late on their own initiative uses ravvedimento operoso, which adds a reduced penalty plus interest. For breaches from 1 September 2024, ACI gives these surcharges on the tax, plus interest:
| Delay | Reduced penalty |
|---|---|
| Within 15 days | 0.08% per day |
| 16 to 30 days | 1.25% |
| 31 to 90 days | 1.39% |
| 91 days to 1 year | 3.13% |
Beyond one year the percentage rises again and some regions apply their own rules, so the regional ravvedimento calculator is the safer choice. If nothing is paid, the region sends an assessment notice and then moves to enforced collection. After three consecutive years of non-payment the vehicle can be struck off the PRA register, through the article 96 procedure, which includes a notice to the owner.
What happens in common real cases?
If a retired woman in Genoa owns an old Euro 0 city car rated at 40 kW, the national rate would give 120 euro (40 × 3.00), but the 10% Liguria surcharge on Euro 0 and Euro 1 reported in the ACI Bollo auto 2026 guide raises the estimate to 132 euro. The final figure is the one shown by the regional service.
If a shopkeeper in Padua sells his car in February with bollo expiring in March and the transfer is recorded at the PRA that same month, March's bollo falls to the buyer, because the ACI Bollo auto 2026 guide says the person registered as owner when the payment period ends is the one who pays. If the transfer happens close to the expiry, a written agreement on who pays avoids disputes.
If a young man in Salerno leaves his car in a courtyard for three consecutive years without paying bollo, at the end of a procedure that includes a notice to the owner, the region can ask for the vehicle to be removed from the national vehicle archive and the PRA, with plates and registration document collected by the police (article 96 of the Codice della Strada). The arrears remain due, with penalties and interest.
Which mistakes should I avoid?
- Using fiscal horsepower instead of kW: the calculation uses the kW in field P.2.
- Trusting a generic calculator: without the right region the amount may be wrong.
- Assuming a parked car pays nothing: bollo is due while the vehicle is on the PRA register.
- Forgetting superbollo on cars above 185 kW that are under 20 years old.
What are the most common questions on bollo auto?
What is bollo auto?
The regional tax on owning a vehicle. It is due even if the car stays in the garage, for as long as the vehicle is registered at the PRA. It is owed by whoever is the owner, usufructuary, buyer under retention of title, or lessee under leasing or long-term rental when the payment period ends.
How is bollo auto calculated?
Multiply the vehicle's kW (field P.2 of the registration document) by the rate for its Euro class: for Euro 4, 5 and 6 the national rate is 2.58 euro per kW up to 100 kW and 3.87 euro for each kW above 100.
Show the rest of the answer
Regions may apply different amounts, so the exact figure should be checked on the ACI or regional calculator.
Is bollo the same in every region?
No. The national rates are the base, but some regions add surcharges. According to ACI, for example, Emilia-Romagna raised all rates by 10% from 1 January 2026 and Liguria raised the Euro 0 and Euro 1 rates by 10% from 2023.
When is bollo auto due?
As a rule, by the last day of the month after the expiry month. For a new car it is paid within the month of registration, or within the following month if registration falls in the last 10 days of the month.
Who pays bollo after a change of ownership?
Whoever is registered as owner at the PRA when the payment period ends. Bollo is not split pro rata between seller and buyer: any arrangement between them is private.
Do electric cars pay bollo?
According to ACI, the national rule gives a five year exemption from first registration and then a 75% reduction. Some regions go further: ACI lists a permanent exemption in Lombardy and Piedmont and eight years in Campania and Valle d'Aosta.
What happens if I do not pay?
The region claims the tax with penalties and interest. Paying late on your own initiative through ravvedimento operoso keeps the surcharge lower. After three consecutive years of non-payment the vehicle can be struck off the PRA register, following the procedure in article 96 of the Highway Code.
Where can I check whether bollo has been paid?
On the ACI bollo check service or the tax portal of your region, by entering the plate number. Regions that manage the tax themselves, such as Piedmont and Emilia-Romagna, run their own services.
Indicative amounts, to be checked with the region: legal notes.
Sources: ACI, L'Automobile: Bollo auto 2026, deadlines, rates and exemptions; ACI, bollo calculator; Agenzia delle Entrate; Law 145/2018; Highway Code, article 96.