Plain Figures Tools

Ravvedimento operoso calculator for late or missed tax payments

Work out the reduced penalty and day-by-day legal interest to settle an Italian tax paid late, for violations from 1 September 2024.

Total to pay

€1,013.38

Days late20
Tax€1,000.00
Reduced penaltyStandard penalty 12.5000% reduced to 1/10 = 1.2500% of the tax€12.50
Legal interest1 July 2026 to 20 July 2026: 20 days at 1.60%€0.88

Not included in the calculation

Worked example

€1,000 due on 30 June 2025, paid on 25 July 2025

25 days late: the 12.5% penalty is cut to 1/10, i.e. 1.25% of the tax.

Tax€1,000.00
Penalty: €1,000 × 1.25%€12.50
Interest: 1,000 × 2% × 25 / 36,500€1.37
Total to pay€1,013.87

Official figures: the Agenzia delle Entrate page “Ravvedimento - Come regolarizzare” gives the 1.25% penalty within 30 days, the interest formula and the 2% legal rate for 2025.

Frequently asked questions

What is the penalty for paying late?

25% of the unpaid tax; 12.5% if paid within 90 days, and within 15 days one fifteenth of that for each day late (Legislative Decree 471/1997, art. 13). This applies to violations from 1 September 2024.

How much does ravvedimento cut the penalty?

To 1/10 within 30 days, to 1/9 within 90 days, to 1/8 until the deadline of the return for the year of the violation, and to 1/7 after that (Legislative Decree 472/1997, art. 13).

How is the interest worked out?

Tax × legal rate × days / 36,500, for the days in each year at that year's rate: 2.5% (2024), 2% (2025), 1.6% (2026).

Which year's rules does this use?

2026, with the rules in force in that year.

Where do the figures come from?

From 7 official sources (the law and the authorities), listed at the bottom of the page with the date each was read. Every calculation is checked against official examples or ones worked by hand from the law.

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Sources