Putting tax and contribution breaches right (ravvedimento)
Simulation of late-payment relief, notices of irregularity and tax amnesties
What it costs to put things right, case by case
When a payment is late, a return contains a mistake or a notice has arrived, the penalty depends on how much time has passed and on how you put things right. This tool calculates penalties, interest and the total to pay for each case: choose what you want to put right and enter a few details, the rest is already set. For each case you also find the F24 payment form codes and the deadlines. It is an indicative simulation: it is not advice.
The calculator
How the calculation works
Late payments
Anyone who pays after the deadline can reduce the penalty through ravvedimento, the Italian voluntary regularisation procedure. For deadlines from 1 September 2024 the ordinary penalty is 25% of the unpaid amount, reduced to 12.5% within 90 days and to 0.83% a day within 15 days. A further reduction applies that depends on the delay: one tenth within 30 days, one ninth within 90, one eighth within a year, one seventh after that. For earlier deadlines the penalty is 30%, reduced to 15% within 90 days and to 1% a day within 15 days, with one seventh up to two years and one sixth after that.
Interest is calculated at the statutory rate, day by day: amount times rate times days late, divided by 36,500. The tool uses the rate set each year by the Ministry of Economy and Finance, from 1.60% in 2026 back to the rates of previous years, from 2019.
Returns not filed or incorrect
A return filed within 90 days of the deadline is not treated as omitted: the penalty, reduced to one tenth of the minimum, starts at 25 euro and rises if there is tax to pay, because the minimum is 120% of the tax. After 90 days the return is omitted and regularisation is no longer possible.
For a mistake in a return already filed the penalty is 70% of the additional tax, with a minimum of 150 euro, reduced to one ninth within 90 days of the deadline, to one eighth within the deadline of the return for the year in which the mistake was made, and to one seventh after that. The additional tax is paid with penalty and interest and an amended return is filed.
Notices of irregularity and assessments
A notice of irregularity, known in Italy as an avviso bonario, is paid within 60 days of receipt, 90 if it was sent to the intermediary, not counting the period from 1 August to 4 September. After an automated check the penalty falls to one third, that is 8.33% instead of 25%; after a formal check it falls to two thirds, that is 16.67%. You can ask to pay in up to 20 quarterly instalments, with interest of 3.5% a year from the second instalment.
For an assessment notice you can settle or accept the notice within 60 days of service: penalties are reduced to one third and you pay in one go or in up to 8 quarterly instalments, 16 if the amount exceeds 50,000 euro.
Collection notices and the rottamazione
The Rottamazione-quinquies, provided for by Law 199/2025, covers amounts entrusted to the collection agent from 2000 to 2023 and requires the principal and the reimbursement of costs, without penalties, default interest and collection fee. The application closed on 30 April 2026. Those who joined pay in 54 bimonthly instalments up to 31 May 2035, with interest of 3% a year from 1 August 2026, and lose the benefit if two instalments are unpaid at an instalment due date.
The rottamazione of debts of regions and municipalities entrusted to the collection agent can be applied for from 16 October to 15 December 2026, but only if the body has adopted the measure. Amounts are communicated by 28 February 2027 and are paid in one go by 31 March 2027 or in 54 bimonthly instalments. On the date of checking, the tax authority page on tax amnesties lists no other open measures.
INPS contributions and INAIL premiums
For unpaid contributions the civil penalty is calculated every day at the European Central Bank main refinancing operations rate, plus 5.5 points a year, with a cap of 40% of the amount. If you pay in a single payment within 120 days of the due date, voluntarily and before any objection, the penalty equals the European Central Bank rate alone.
For evasion reported voluntarily within 12 months the penalty is the rate plus 5.5 points if you pay within 30 days of the report, the rate plus 7.5 points within 90 days. The same rules apply to INAIL premiums, whose instalment plans carry a rate equal to the European Central Bank rate plus 6 points.
What you need and how to pay
Have at hand the original due date and the unpaid amount, or the notice you received with its date of receipt or service. Payment is made with the F24 form: tax, penalty and interest are each entered with their own tax code. The tool shows the codes for the most common taxes; for IMU, TARI and other local taxes the municipality gives the codes and amounts. For notices of irregularity use the F24 attached to the notice.
If the tax office has already served a draft assessment or an audit report, regularisation is still possible but with smaller reductions, one sixth, one fifth or one quarter. The tool does not calculate them: in that case it is worth checking with a professional. Keep the stamped F24 as proof of payment.
Frequently asked questions
How much do you save with ravvedimento?
A lot, and the sooner you pay the more you save. On 10,000 euro paid 20 days late, for a deadline from 1 September 2024, the penalty is 125 euro, 1.25%, instead of 2,500 euro, 25%, plus statutory interest.
Can I put things right after receiving a notice?
Yes. With a notice of irregularity after an automated check you pay within 60 days with the penalty at one third. With an assessment notice you can settle or accept it within 60 days of service, with penalties at one third.
Can I pay in instalments?
Yes. A notice of irregularity can be paid in up to 20 quarterly instalments, an assessment settled by agreement in up to 8, or 16 above 50,000 euro. Ravvedimento can also be partial, paying in several goes: each payment has penalty and interest calculated on its own share.
Is the rottamazione still open?
The application for the Rottamazione-quinquies of collection notices closed on 30 April 2026. For debts of regions and municipalities the application can be filed until 15 December 2026, if the body has joined.
Notice and sources
The tool is a simulation for information purposes and is not tax, employment or legal advice. Results depend on the data entered and on the assumptions stated in the result; the final amount is the one on the payment form, or the one given by the tax authority, INPS or INAIL. The following are not calculated: the single combined penalty for multiple breaches, the reductions after a draft assessment or audit report, local taxes, professional pension funds and breaches with a due date before 2019.
Sources consulted on 13 November 2026: Agenzia delle entrate (regularisation tables, tax codes, notices of irregularity, settlement and acceptance of assessments, tax amnesties); Agenzia delle entrate-Riscossione (Rottamazione-quinquies); Legislative Decrees 472/1997 and 471/1997 as amended by Legislative Decree 87/2024; Legislative Decree 173/2024 (consolidated penalties act, from 1 January 2026); Legislative Decrees 218/1997 and 462/1997; Law 199/2025; Decree-Law 38/2026; article 116 of Law 388/2000 as amended by Decree-Law 19/2024; INAIL circular 22/2025; European Central Bank (rates); Ministry of Economy and Finance decrees on the statutory interest rate.
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