In 2027, a significant proportion of Sardinian motorists could benefit from a car-tax exemption. Based on ACI data on the island’s vehicle fleet, the potential pool is estimated at around 800,000 cars. The measure was included in the decree-law approved by the Council of Ministers on 16 September 2026, but in Sardinia it will have to be implemented in agreement with the region’s autonomous authorities, which administer the tax.
The limit set by the government
For 2027 only, the exemption applies to one petrol or diesel car, including hybrids, with a power output of no more than 80 kilowatts, equivalent to around 109 horsepower. The benefit is granted to individuals who own the vehicle and, according to the measure, also to those who use the car under a leasing or rental agreement. If a person owns several vehicles that meet the requirements, the benefit applies only to the one with the lowest power output.
The figure to check appears under item P.2 on the vehicle registration document. Engine size and the old fiscal horsepower ratings therefore do not count. It is also necessary to check the model version: the same small car may be available with engines of different power outputs and may or may not fall within the threshold.
A snapshot of Sardinia’s car fleet
The ACI survey as of 31 December 2025 records 113,200 cars with up to 40 kW, 377,345 in the 41–55 kW range and 190,654 between 56 and 70 kW. That makes a total of 681,199 cars certainly below the limit set by the decree, provided that the other conditions are also met.
Another 194,952 vehicles fall between 71 and 85 kW. This group includes both cars that may benefit from the exemption, up to 80 kW, and models above the threshold, from 81 to 85 kW. This is the basis for the overall estimate of around 800,000 vehicles concerned, which necessarily remains indicative and does not correspond to the actual number of beneficiaries: the benefit is limited to one vehicle per taxpayer.
Hybrids included, electric cars excluded from the new measure
The measure covers cars powered by petrol or diesel, including vehicles that combine either fuel with another propulsion source. The various types of hybrid cars are therefore included, provided they are within the 80 kW limit. Fully electric cars are excluded from this specific exemption and continue to follow the regime already in force in Sardinia: five years of exemption from the date of first registration and, thereafter, payment of one quarter of the standard tax.
Anyone who does not own an eligible car may use the benefit for a motorcycle or moped. In this case too, the exemption will be limited to one vehicle and, where several vehicles are owned, the one with the lower power output will be selected. The payments concerned are those with an ordinary due date between 1 January and 31 December 2027. The government aims to make the measure permanent, but a subsequent legislative provision will be needed.