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Generic Tax Name Motor vehicles tax - Public motor vehicle register tax
Tax name in the national language Imposta Provinciale di trascrizione - IPT
Tax name in English Public motor vehicle register tax
Member State IT-Italy
Tax in force since 1999/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

D.M. n° 435 of 1998/11/27 (G.U. n° 294 of 1998/12/17); D.Lgs. n° 446 (art. 56) of 1997/12/15.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Local tax (provincial scope).


Persons requesting the formal act of registration of a vehicle in the PRA (Italian motor vehicle register).

Tax object and basis of assessment

The provincial registration tax applies to registration, recording and entry of vehicles required by the Public Motor Vehicle Register (Pubblico Registro Automobilistico).

The taxable base varies according to the type or capacity of the car.

Deductions, Allowances, Credits, Exemptions

Declaratory instruments or instruments conferring a legal status referred to vehicles adapted for disabled persons are exempt from the provincial registration tax. Art. 56 of legislative decree No. 446 of 1997 includes the main allowances, reductions and exemptions.

Rate(s) Structure

Rates depend on the type and the capacity of the vehicle.

Provincial authorities may increase the tax rates by up to 30%.

Tax due date

The tax is paid at the time of requesting the formal act.

Tax collector

Automobile Club d'Italia (Italian automobile club) - ACI, the body managing the PRA; the provinces, under a regulation, can collect the tax directly or entrust its collection to one of the bodies referred to in Art. 52 of legislative decree no. 446 of 1997.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214da

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,373.00 EUR 0.09
2011 1,242.00 EUR 0.08
2010 1,146.00 EUR 0.07
2009 1,183.00 EUR 0.07
2008 1,249.00 EUR 0.08
2007 1,326.00 EUR 0.08
2006 1,299.00 EUR 0.08
2005 1,211.00 EUR 0.08
2004 1,242.00 EUR 0.09
2003 1,150.00 EUR 0.08
2002 1,076.00 EUR 0.08
2001 1,057.00 EUR 0.08
2000 1,034.00 EUR 0.08