Studio PonchioSTPTools · Calculator
Ravvedimento operoso: what it costs to regularise, computed instantly.
Missed or late with an Italian tax payment? With the “ravvedimento operoso” you regularise voluntarily by paying the tax, a reduced penalty and statutory interest. Enter amount and dates: penalty and interest are computed automatically, year by year, as in professional software.
HOW IT WORKS
The base penalty for missed payments is 25% (violations from 1 September 2024; 30% for earlier ones), reduced to 12.5% within 90 days and further reduced by the ravvedimento: from 1/10 (within 30 days, per-day within the first 14) down to 1/7 beyond one year. Statutory interest is applied automatically at each year’s official rate.
The base penalty for missed payments is 25% (violations from 1 September 2024; 30% for earlier ones), reduced to 12.5% within 90 days and further reduced by the ravvedimento: from 1/10 (within 30 days, per-day within the first 14) down to 1/7 beyond one year. Statutory interest is applied automatically at each year’s official rate.
| Year | Statutory rate | Year | Statutory rate |
|---|---|---|---|
| 2026 | 1.60% | 2022 | 1.25% |
| 2025 | 2.00% | 2021 | 0.01% |
| 2024 | 2.50% | 2020 | 0.05% |
| 2023 | 5.00% | 2019 | 0.80% |
| When you regularise | Penalty (violations from 1/9/2024) |
|---|---|
| Within 14 days | 0.083% per day of delay |
| From 15 to 30 days | 1.25% |
| From 31 to 90 days | 1.39% |
| By the deadline for filing the return for the year of the violation | 3.125% |
| Beyond | 3.57% |
Indicative estimate for information purposes: it is neither advice nor a final quantification. Special cases (violations already assessed, audit reports, taxes with special interest rules) require a precise computation: the Studio prepares it together with the F24 form.