2027 Bollo exemption: what the law states

In recent weeks, there has been widespread talk about the "abolition of car and motorcycle tax," but clarity requires looking directly at the official legal text. Article 2 of Decree-Law No. 162 of September 17, 2026, introduces an exemption from vehicle tax payments limited exclusively to the calendar year 2027.

It is critical to distinguish between what is legally enacted and any proposals for the future: currently, the provision is enacted and funded solely for tax payments whose ordinary statutory deadline falls between January 1 and December 31, 2027. It is neither a permanent nor a structural abolition. Furthermore, the benefit applies only to individuals (physical persons); companies, corporate fleets, and legal entities must continue paying the vehicle tax on all registered vehicles.

Motorcycles and scooters: exemption without power limits

The rules for two-wheelers are notably favorable. For 2027, the exemption applies to motorcycles (motocicli) and mopeds (ciclomotori) without any displacement or power (kW) ceiling, provided they are powered by spark-ignition petrol engines, including hybrid configurations combining petrol with another power source. No exemption is provided for vehicles with alternative fuel systems outside this specification (such as diesel). Assuming all individual and vehicle eligibility criteria are met, both a 50cc moped and an unconstrained large-displacement touring motorcycle can qualify.

Cars and the 80 kW limit: the key differences

Unlike motorcycles, passenger cars are subject to a strict power limit. The exemption for passenger cars is reserved exclusively for models powered by petrol or diesel (including bifuel and hybrid variants) with a power rating not exceeding 80 kW (approximately 109 hp). Vehicle power is determined strictly by field P.2 on the vehicle registration certificate (or Documento Unico): if this figure is 81 kW or higher, the car is excluded from the exemption, and the tax must be paid in full.

One-vehicle rule and mandatory insurance requirement

The 2027 exemption is granted for only one vehicle per individual taxpayer. It is not permissible to claim exemptions on multiple vehicles registered to the same person. Furthermore, the eligible vehicle must be regularly insured for third-party motor liability (active RCA coverage). If the vehicle is uninsured, eligibility for the exemption is forfeited.

What happens if you own multiple vehicles? Priority rules

Because the exemption is strictly limited to one vehicle per person, the law establishes definitive priority criteria:

• If you are liable for vehicle tax on a passenger car with power of 80 kW or less and also own a motorcycle or moped: The exemption applies exclusively to the passenger car. The motorcycle or moped remains subject to the vehicle tax.

•  

• When a motorcycle can be exempt: A motorcycle or moped can receive the exemption only if the taxpayer is not liable for vehicle tax on a passenger car with power of 80 kW or less. For example, if you own only a motorcycle, or if you own a motorcycle and a car rated above 80 kW (which is ineligible at the threshold), the exemption can be assigned to the motorcycle.

•  

• If you own multiple eligible passenger cars (up to 80 kW): The exemption is assigned to the car with the lowest power in kW; where power is identical, to the one with the lower vehicle tax amount.

•  

• If you own multiple eligible motorcycles (and no car up to 80 kW): The exemption is granted to the motorcycle with the lowest power in kW; where power is identical, to the one with the lower vehicle tax amount.

•  

• If you own multiple eligible mopeds (and no eligible car or motorcycle): The exemption is recognized for the moped with the earliest first-registration date.

•  

Temporal scope, Regional application, and 2026 deadlines

The exemption strictly covers vehicle tax payments whose ordinary payment deadline falls between January 1, 2027, and December 31, 2027. Consequently:

• Any vehicle tax with an ordinary statutory deadline falling on or before December 31, 2026, must be paid in full, regardless of whether the coverage period extends into 2027.

•  

• In Regions with special statutes and the Autonomous Provinces, application of the exemption is subject to the agreements provided for under Article 2(4) of the decree.

•  

• Regarding edge cases or amounts mistakenly prepaid for periods whose ordinary deadline falls in 2027, administrative details remain to be defined by regional tax administrations.

•  

Before assuming an exemption applies, vehicle owners should check their statutory due dates on regional or ACI portals.

FAQ: Clear answers on the 2027 tax exemption

• Has the motorcycle bollo been permanently abolished?

• No. Decree-Law 162/2026 introduces an exemption restricted solely to statutory deadlines falling within the 2027 calendar year.

•  

• If I have a car under 80 kW and a motorcycle, which vehicle is exempt?

• If you are liable for vehicle tax on a passenger car with power of 80 kW or less, the exemption applies to the passenger car. The motorcycle remains subject to the vehicle tax. The motorcycle can only qualify if you are not liable for vehicle tax on a passenger car with power of 80 kW or less.

•  

• If my car has more than 80 kW, can my motorcycle be exempt?

• Yes. Because the car exceeds 80 kW, it is not eligible; since you have no eligible car up to 80 kW, the exemption can be assigned to your eligible motorcycle (provided it is petrol-powered and insured).

•  

• Does the motorcycle exemption have kW or engine size limits?

• No. Motorcycles and mopeds are not subject to the 80 kW limit that applies to cars, provided they are petrol-powered (including hybrid setups).

•  

• Is RCA insurance mandatory to obtain the exemption?

• Yes, the law specifically requires the exempted vehicle to be regularly insured.

•  

• Can I exempt both of my motorcycles?

• No. The benefit is limited to one vehicle per person (for multiple motorcycles, the one with lowest kW or lowest tax applies).

•  

• Must the bollo due at the end of 2026 still be paid?

• Yes. All payments with ordinary deadlines through December 31, 2026, remain fully mandatory.

•  

Stay informed about automotive regulations and manage your ownership expenses effectively. Explore our practical guides and find your next motorcycle on WizMoto.