Keeping monitor of Italy’s tax deadlines is a problem for essentially the most organised of people. Here are the important thing dates to bear in mind for subsequent 12 months.
If you reside in Italy or personal property right here you may usually should pay no less than some tax. But determining what precisely you are paying, and when it is due, shouldn’t be at all times simple.
Generally talking, anybody who’s legally registered as a resident in Italy for tax functions has to declare their revenue to the Italian authorities.
READ ALSO: How does Italy know if I’m a tax resident?
Non-residents who personal property or generate part of their revenue in Italy may additionally should pay no less than some taxes within the nation.
And all that well-known Italian crimson tape plus an extended listing of tax-related acronyms (Irpef, Ires, Imu…) could make submitting taxes right here a frightening proposition.
To enable you to get organised, listed here are among the key dates for 2026, together with the deadline to file your annual tax returns.
January thirty first: Deadline to decide out of Italy’s TV licence payment (also known as canone). Â
Italy’s TV licensing relies on an opt-out quite than opt-in system, with the €90 payment being routinely added to a family’s electrical energy invoice.Â
Homeowners who don’t have a TV set should full and submit the related cost exemption kind with Italy’s tax workplace Agenzia delle Entrate by January thirty first of every 12 months.
March sixteenth: Deadline for employers to file staff’ earnings. This includes filling out and submitting the Certificazione Unica (Unified Certification).
Employers should file earnings of each salaried staff and self-employed employees (partita Iva holders) yearly, although the deadline for submitting the self-employed employees’ earnings declaration is April thirtieth, and there’s a third deadline on November 2nd for “solely exempt or non-declarable revenue” (see beneath).
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April thirtieth: Deadline for the yearly VAT declaration for companies and self-employed employees (partita Iva holders).Â
Barring some exceptions, corresponding to taxpayers on flat-rate or different particular schemes, these with a partita Iva are required to file an annual Dichiarazione Iva (VAT declaration) for the earlier calendar 12 months.Â
READ ALSO: Everything that you must learn about getting Italy’s partita IVA
This means filling out and submitting the Modello Iva Annuale, which outlines the quantity of Iva (Italy’s value-added tax or VAT) owed by or refundable to companies for the earlier 12 months.
If a partita Iva holder owes VAT, they’ll should make funds by sure deadlines.
April thirtieth: As of 2026, that is additionally the deadline for employers to file the earnings of self-employed employees (partita Iva holders).
June sixteenth: This is the tax deadline second-home homeowners have to learn about.
Italy’s Imposta Municipale Unica (Unified Municipal Tax, or Imu), is owed on personal houses apart from the proprietor’s important residence (prima casa), and luxurious dwellings (case di lusso).
Owners of agricultural land (terreno agricolo), and constructing land (terreno fabbricabile) are additionally liable to pay Imu.
READ ALSO: IMU: Who has to pay Italy’s property tax?
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If you’re a international resident proudly owning property within the nation, you’ll should pay Imu on it.
The June deadline marks the primary instalment, with the opposite cost due by December sixteenth.
June thirtieth: Barring some exceptions, private (Irpef) and company (Ires and Irap) revenue taxes are paid in two instalments in Italy.Â
The first instalment – which is often 40 % of the overall owed – is due by June thirtieth.Â
In all instances, cost should be made by modello F24 (kind F24). The Italian tax workplace affords steering (in Italian) on how one can fill out and submit the shape.
September thirtieth: This is the principle tax submitting deadline for almost all of taxpayers in Italy – i.e., staff and pensioners.
Italy has two varieties of revenue tax declaration kind: usually talking, staff and retirees use modello 730 (kind 730), whereas the self-employed, individuals with sources of revenue apart from employment or a pension (referred to as redditi diversi), and taxpayers who should not resident in Italy use the modello redditi persone fisiche (‘pure individuals’ revenue kind’).
Taxpayers utilizing modello 730 for his or her yearly tax returns have till September thirtieth to finish and submit the doc with Italy’s tax workplace.Â
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November 2nd: People utilizing the modello redditi persone fisiche for his or her yearly tax returns have till November 2nd to submit the shape with Italy’s tax workplace.
The deadline is often October thirty first, however as this date falls on a Saturday this 12 months, it is pushed again to Monday, November 2nd.
November 2nd: Employers should submit the Certificazione Unica for “solely exempt or non-declarable revenue” by November 2nd.
As with the modello redditi persone fisiche, the deadline has been pushed again this 12 months from October thirty first to Monday, November 2nd.
November thirtieth: The second instalment of of non-public (Irpef) and company (Ires and Irap)Â is due by November thirtieth.
This is often the remaining 60 % of tax owed on 2025 earnings (the primary 40 % having been paid by June thirtieth). Payments should be made by way of modello F24Â (kind F24).
December sixteenth: This is when the second instalment of Italy’s Imu property tax is due.Â
Please be aware that The Local can not present recommendation on private tax points. For assist with submitting taxes in Italy, contact your native tax help centre (Centro Assistenza Fiscale, or CAF) or seek the advice of a professional tax skilled (commercialista).
