TARI 2026 deadline: instalments and final balance in Cinisello Balsamo

The three TARI 2026 dates in Cinisello Balsamo

Mrs Marisa has lived in via Milano for thirty years and, when the TARI envelope arrives, she puts it on the kitchen table with the rest of the post. This year too she waited a few days before opening it: inside were the dates that matter for 2026. They are not two, as in many other Italian municipalities: in Cinisello Balsamo they are three.

The calendar is set by Municipal Executive Resolution no. 122 of 30 April 2026. The two instalments on account were due on 30 June and 30 September 2026; the balance with the adjustment is paid by 2 December 2026. The amount on account was calculated by applying 70% of the 2025 rates, the ones approved by Municipal Council resolution no. 85 of 18 December 2024, plus the provincial TEFA surcharge.

• 30 June 2026: first instalment on account. Those who preferred to settle the whole amount on account in a single payment had to do so by this date
• 30 September 2026: second instalment on account
• 2 December 2026: balance and adjustment, the final bill for the year calculated on the 2026 rates

As you read this, the first two deadlines have already passed and only 2 December is left in the calendar. If you settled the amount on account, the next notice contains the difference between what you paid and what is due for the whole year. If you did not pay the amount on account, nothing happens automatically: the balance notice still arrives, but with the full 2026 amount to be paid in a single instalment.

How the notice arrives and how you pay

The payment notice arrives at home by post, on paper, with the pagoPA form already filled in. If you have given the municipality an email address, the invitation is sent by email by the Entrate Service; if you have left a PEC, it arrives there. For 2026 the notice is also available on the IO app, in the section for local taxes: you can see the amount and pay without leaving home.

The valid channels are those shown on the notice, and they are all electronic. With pagoPA you pay online, by card or in cash at an authorised retailer, using the notice code printed on the form. The other route is the municipality's LINKmate Telematic Desk, reachable with the code C707: by logging in with SPID or CIE you can see your tax position, download the invitation and pay in a few clicks.

• pagoPA with the form received at home: online payment or at the counter of an authorised retailer
• IO app: for 2026 the TARI notice is published directly on the public services app
• the municipality's LINKmate Telematic Desk, accessed with SPID or CIE
• F24 form: only in exceptional cases and agreed in advance with the Entrate Service

When the F24 is allowed, TARI is filled in under «Imu e altri tributi locali» with tax code 3944 and municipality code C707. Be careful not to pay from memory with old bills or codes found online: each instalment has its own reference, and a wrong payment is only sorted out after weeks of reconciliation between the municipality and the taxpayer.

What the amount on the notice depends on

TARI is not the same for everyone because it measures two things: the square metres you occupy and how much waste, in proportion, your household produces. For homes the rate has a fixed part linked to the surface area and a variable part linked to the number of members of the household. For commercial and professional activities both the fixed and the variable part are multiplied by the surface area, with different rates per category.

A detail that many discover only when reading the notice: the taxable surface area is not the whole cadastral area, but 80% of it. And if there are occupants in the property who are not registered there as residents, the number of people is presumed on the basis of the square metres: up to 45 sqm counts as one person, from 46 to 60 as two, from 61 to 75 as three, from 76 upwards as four.

• taxable surface area: 80% of the cadastral area, plus any ancillary spaces actually occupied
• variable share linked to the members of the household; for non-residents the number is presumed from the surface area
• excluded from the calculation are non-operational ancillary open areas and shared condominium areas
• the notice adds the 5% provincial TEFA and three small ARERA components: 0.10, 1.50 and 6.00 euros per year per account

On the 2026 rates the Municipal Council decided in July, with resolution no. 61 of 27 July 2026, together with the Economic and Financial Plan of Nord Milano Ambiente for the period 2026-2029: rates essentially unchanged, with expected revenue of 11,048,456 euros on around 76,000 accounts, up 1.018% compared with 2025 and well within the 1.90% limit set by ARERA. The calculation follows the new MTR-3 Tariff Method, the same for all Italian municipalities.

TARI 2026 bonus: 25% discount with an ISEE below the threshold

The most useful news of 2026 concerns those with a modest income: there is a TARI bonus that reduces by 25% the amount due for the year, for a single household account. It is called the waste social bonus and in Cinisello Balsamo it is granted automatically: no application to submit, the reduction already appears on the notice of those who qualify.

The requirements are measured on the household's ISEE, the one certified in 2025. The threshold is 9,530 euros, and rises to 20,000 euros for households with at least four dependent children. If you fall within these thresholds and you see no reduction on the notice, something is wrong: the most common cause is an expired ISEE or one never submitted.

Here the patronato and the CAF make the difference: the ISEE is prepared with the DSU, and a single missing document is enough to lose a discount you are entitled to. Bring the latest TARI notice and the household documents to our office: in one appointment we check the threshold, prepare the DSU if needed and make sure everything reaches the municipality correctly.

• 25% reduction of the TARI due for the year, on a single household account
• ISEE 2025 not exceeding 9,530 euros, or 20,000 euros with at least four dependent children
• automatic granting: no application needed, as long as the ISEE is filed with the municipality

TARI declaration: from 2026 within 90 days

In 2026 the rules for the TARI declaration also changed, the one the municipality needs in order to know who occupies a property and how many people. Legislative Decree 147 of 2026, in force since 12 August, shortened the term: the declaration must be submitted within 90 days of the occupation starting or changing, whereas before you had until 30 June of the following year.

In practice the declaration is submitted when you buy a house, when you sign a rental contract, when the number of people living in the property changes and when you leave it. It also remains valid for subsequent years, as long as the data does not change: when you move, however, you need the termination, to stop paying where you no longer live.

• purchase or sale of a property: 90 days from the deed
• rental contract: 90 days from signature, with the details of who actually occupies the property
• change in the number of members of the household, moving in or out
• termination of occupation, so as not to pay for a property you no longer use
• for those who compost organic waste at home, the new decree provides for a reduction in the rate

Watch the timing, because the penalties are getting harsher: from next year failure to declare will be punished with a fine equal to 100% of the amount not paid, and a declaration with untrue data with 40%. These are figures nobody wants to find on an assessment: it is worth sorting out your position now.

If you pay late: voluntary correction and penalties

It happens to everyone: the envelope ends up in a drawer, the month flies by and the deadline has passed. The worst thing you can do is wait for the next notice. If payment is late you can put things right straight away with the ravvedimento operoso (voluntary correction), the tool the law reserves for those who sort out their position of their own initiative, before an assessment arrives.

It works like this: you pay the tax due, a reduced penalty and interest at the legal rate. The ordinary penalty for an omitted or late payment is 30% of the amount not paid; with the voluntary correction it drops to a small fraction that depends on how late you are, from one tenth of the minimum in the first days up to percentages of around 1.5% within a month and 3.75% within the year. Interest accrues day by day in any case: the longer you wait, the higher the bill.

The voluntary correction is no longer possible if the municipality has already established the violation or has started an assessment. And time does not cancel everything: for TARI the assessment can arrive up to 31 December of the fifth year following the one in which the payment was due. Five years are as long as they sound.

If you have a notice on the table and the figures do not add up — amounts, dates, missing reductions — bring it to Via Oreste Terenghi 21/23. At the patronato and the CAF we read the notice together with you, reconstruct the payment history and tell you what to pay and by when, with the cost of the paperwork always clear before we start.

Questions we are asked most often

The five questions we hear most often at the counter about TARI 2026, with short answers. If your case is not among them, call us or drop by the office: every situation has its own nuances.