Italy Tax Calendar 2027

Redditi PF is the full income tax return, compulsory with a partita IVA or business income, if you were not resident in the year of the income or of filing, or if you let more than two flats short-term (more than four for 2025 income); the new residents' flat tax is chosen on it. Anyone may use it instead of the 730. File online with SPID, CIE or CNS (a pre-filled version exists) or through a CAF or accountant. Filing does not pay the tax.

Every year: Online from 15 April to 31 October of the year after the income, or the next working day.

Good to know: Up to 90 days late (1 February 2027 for 2025 income) a return is valid, with penalties; later it counts as not filed. Until the deadline a 'correttivo' fixes a 730 or Redditi PF already sent; after it, an 'integrativo'. Paper filing at a post office: 15 April to 30 June only.

The canone RAI is charged once a year per household with a TV, on the electricity bill, in ten instalments from January to October: nothing to do. If nobody in your household has a TV, a sworn declaration stops it for one year: online with SPID, CIE or CNS, through a CAF or accountant, by registered post or by PEC. With a new contract and no other, file by the end of the month after activation to be exempt from the start.

Every year: 1 July to 31 January for the whole next year; 1 February to 30 June for the second half of the year.

Good to know: €90 a year, unless the 2027 budget law changes it. Over-75s with income, with their spouse's, of at most €8,000 a year are exempt through another declaration, with no deadline. The canone is never billed on a non-resident electricity contract: an owner abroad who keeps a TV in the home pays it directly.

If you live abroad and had Italian income, such as rent, you file Redditi PF (the 730 is not open to you). An unlet home is covered by IMU instead of income tax: if it is your only Italian income, you need not file; rent under the cedolare secca must still be declared. File online (yourself with an EU eIDAS identity, or through an Italian accountant or CAF) or by registered mail to the Agenzia's Centro Operativo di Venezia.

Every year: By 31 October of the year after the income, or the next working day.

Good to know: You need a codice fiscale, from the Italian consulate. Non-residents get no main-home deduction unless they earn at least 75% of their income in Italy and get no similar relief where they live. The regional and municipal IRPEF surcharges apply to them too.

If you move your tax residence to Italy after at least nine of the last ten years as a non-resident, you can pay a fixed yearly amount instead of IRPEF on foreign income: €300,000 for moves from 1 January 2026, plus €50,000 per family member included. Opt in Redditi PF for the year you moved or the next; the law requires a favourable ruling (interpello) first, which the Agenzia calls optional. It lasts up to 15 years.

Every year: In the return for the year you move or the next one.

Good to know: Moves from 11 August 2024 to the end of 2025: €200,000; earlier: €100,000; €25,000 per family member before 2026. No quadro RW, IVIE or IVAFE meanwhile. Qualified shareholdings sold in the first five years, and income from countries you exclude, are taxed normally.

If you draw a foreign pension and move your tax residence to a town of up to 30,000 inhabitants in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Puglia, or to one hit by the 2009 or 2016 earthquakes, you can pay 7% on all your foreign income instead of IRPEF, for that year and the next nine. You must not have been resident in Italy in the previous five years and must come from a country with an administrative cooperation agreement with Italy.

Every year: Only in the return (730 or Redditi PF) for the year you move.

Good to know: The limit was 20,000 inhabitants until 6 April 2026. Income from countries you exclude is taxed normally; moving to a town outside the scheme, or abroad, ends the regime.

If you move your tax residence to Italy (from 2024) to work, only 50% of your Italian employment or professional income is taxed, up to €600,000 a year, for that year and the next four. You must not have been resident here in the previous three years, must commit to staying four years, work mainly in Italy and be highly qualified or specialised. Employers normally apply it in your pay; otherwise, or if self-employed, claim it in your return.

Every year: Ask your employer when you start; otherwise claim it in the return for that year.

Good to know: Only 40% is taxed if you move with a minor child, or have or adopt one during the regime. Three years become six or seven if you work for the same employer or group as abroad. Leave within four years and you repay it with interest.

Tax residents list in their return the accounts, investments, property and other assets they held abroad in the year, and their crypto wherever it is held (unless an Italian intermediary taxes it at source), even if closed or sold by 31 December: in quadro RW (Redditi PF) or W (730), which also work out IVIE, IVAFE and the crypto value tax. Deposits and current accounts that together never exceeded €15,000 in the year are left out, unless IVAFE is due.

Every year: With your tax return: by 30 September with a 730, by 31 October with Redditi PF.

Good to know: Omissions are fined 3% to 15% of the undeclared amounts (6% to 30% in tax havens), €258 if the return is filed within 90 days. Co-owners declare the whole asset and their share, as does anyone who can operate an account. Unchanged foreign property need not be listed again; its IVIE is still due.

If a 730 you filed needs correcting and the change means a bigger refund, less tax or no change, file a 730 integrativo through a CAF or an authorised professional. If it means more tax, use Redditi PF: a 'correttivo' by its deadline, an 'integrativo' after. If your employer cannot settle your 730 because you changed or lost your job, name the new one, or none, in a 'type 2' 730 integrativo online.

Every year: By 25 October of the filing year (26 October in 2026, as the 25th was a Sunday).

Good to know: A Redditi correttivo that raises your tax goes with the extra tax, interest and a reduced penalty (ravvedimento operoso).

You can split the June balance and first advance into equal monthly instalments: the first on the normal due date, the rest on the 16th of each month, all by 16 December. Each one after the first carries 4% yearly interest (0.33% a month), paid separately on the F24. With a 730 settled by your employer, ask for instalments in the return; they come out of your pay.

Every year: On the 16th of each month after the first payment; the last by 16 December.

Good to know: With a 730 settled by your employer: 2 to 6 instalments (up to 5 for pensioners); without one, 2 to 7. The November advance can never be split.

Artigiani (craftsmen) and commercianti (traders) insured with INPS pay a fixed yearly contribution on a minimum income, whatever they earn: for 2026, €4,521.36 for artigiani and €4,611.64 for commercianti (24% and 24.48% of €18,808, plus €0.62 a month for maternity), in four instalments by F24 online. INPS puts the ready-made F24s in your Cassetto previdenziale. Contributions on income above the minimum are paid with income tax.

Every year: 16 May, 20 August, 16 November and 16 February.

Good to know: Pensioners over 65 already drawing an INPS pension pay half. Forfettari can ask for a 35% cut, and those first insured in 2025 could ask for 50%. INPS sets the 2027 amounts in early 2027.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

If last year's turnover was at most €500,000 (professions and services) or €800,000 (other activities), you can settle VAT (IVA) quarterly: each of the first three quarters by the 16th of the second month after it, plus 1% interest, by F24 online; the fourth with the annual balance by 16 March. €100 or less is carried to the next quarter (paid by 16 November at the latest).

Every year: 16 May, 20 August and 16 November; the fourth quarter by 16 March of the next year.

Good to know: The 1% interest is not added to the December VAT advance.

By 30 November you pay by F24 the second advance on this year's IRPEF: the remaining 60% (50% if subject to ISA), or the whole advance if under €257.52. With a 730 settled by your employer or pension body, it comes out of your November pay. You may pay less if you expect less tax this year.

Every year: 30 November.

Good to know: It cannot be paid in instalments. If your employer settles your 730, tell it in writing by 10 October to withhold less, or none. Only for 2023 and 2024 could partita IVA holders with revenue up to €170,000 pay it by 16 January or in five monthly instalments; no such law exists for 2026.

Tax residents pay IVIE on property abroad (1.06% of its value; a main home is exempt unless it is a luxury home) and IVAFE on foreign financial products (0.2%, 0.4% in tax havens) and accounts (€34.20 a year, none if the average balance with one bank is €5,000 or less). Crypto not charged Italian stamp duty bears 0.2% of its value. All are worked out in quadro RW or W and paid by F24 on the IRPEF dates.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: The advance equals last year's tax: none under €52, all in November under €257.52. No IVIE of €200 or less, no tax of €12 or less. Wealth or property tax paid abroad on the asset is deducted; EU or EEA property is valued at its local cadastral value. Flat-tax and 7% optants pay neither.

In 2025 crypto holders could take each asset's value on 1 January 2025 as its tax cost by paying 18% on it by 1 December 2025, or in up to three equal yearly instalments with 3% yearly interest on the second and third. If you chose instalments, the others are due by F24 on the following 30 Novembers.

Every year: Yearly instalments from 30 November 2025.

Good to know: Only for people who opted in 2025 and chose instalments. A revalued cost cannot produce a deductible loss.

Every business in the Registro delle imprese or REA on 1 January pays a yearly fee to its Chamber of Commerce, sole traders such as artigiani and commercianti included; freelance professionals outside the register do not. Sole traders pay €44 (special section: small entrepreneurs, artigiani, farmers) or €100 (ordinary section), up to 20% more where allowed, plus a fifth per local unit, by F24 online.

Every year: With the IRPEF balance (30 June, or 30 July with 0.40%), extensions included; new businesses within 30 days.

Good to know: Amounts and the increase depend on your Chamber: see its website. In 2026 the 20 July deferral for forfettari and ISA businesses applied too. Where the 20% increase began in 2026, those who paid before 28 April 2026 without it top up by 30 November.

Self-employed professionals without a pension fund of their own (cassa) pay contributions to INPS's Gestione separata on their professional income: 26.07% in 2026, or 24% if they already have a pension or other compulsory insurance. They are worked out in the income tax return and paid by F24 online on the IRPEF dates, on income up to €122,295 in 2026.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: A full year of pension credit in 2026 needs at least €4,903.25 of contributions (26.07% of the €18,808 minimum income). INPS sets the 2027 rates in early 2027.

Above the minimum income (€18,808 in 2026), artigiani also pay 24% and commercianti 24.48% on the excess, 25% or 25.48% above €56,224, up to a yearly ceiling (2026: €93,707, or €122,295 if first insured from 1996). These contributions are based on all your business income, not only the registered activity, worked out in the income tax return and paid by F24 online on the IRPEF dates.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: The June payment can be split into instalments, all paid by 16 December.

Every e-invoice over €77.47 without VAT (a forfettario's invoices, or VAT-exempt services) bears €2 of stamp duty, marked in the file. Each quarter the Agenzia lists them in its 'Fatture e corrispettivi' portal, adding any missing the mark; pay the total there by direct debit or F24. A first quarter under €5,000 can be paid with the second, and a first half under €5,000 with the third.

Every year: 31 May, 30 September, 30 November and 28 February (29 in a leap year).

Good to know: Until the end of the month after the quarter you can remove from the list an invoice you think is not subject to duty. If you pay late or not at all, the Agenzia writes to your PEC with the duty, a penalty and interest, to pay within 30 days.

In the ordinary regime you send the Agenzia every quarter, online, a summary of your VAT (IVA) settlements, by the last day of the second month after the quarter (30 September for the second). The fourth can go in the annual VAT return instead, if sent by the end of February. Send it even for a credit carried over, not when there is nothing to report. Forfettari don't send it.

Every year: 31 May, 30 September, 30 November and the end of February.

Tax on Italian rent, IRPEF or cedolare secca, is due on the residents' dates: a balance and two advances (40% and 60%; for the cedolare the advance is 100% of last year's tax). Pay by F24 through an Italian bank, the post office or online; without an Italian account, by transfer in euros to the Italian Treasury, quoting your codice fiscale, the tax's payment code and the year.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: The Agenzia lists the account for each payment code; keep the receipt. No cedolare advance is due in its first year.

You can split the June balance and first advance into equal monthly instalments: the first on the normal due date, the rest on the 16th of each month, all by 16 December. Each one after the first carries 4% yearly interest (0.33% a month), paid separately on the F24. With a 730 settled by your employer, ask for instalments in the return; they come out of your pay.

Every year: On the 16th of each month after the first payment; the last by 16 December.

Good to know: With a 730 settled by your employer: 2 to 6 instalments (up to 5 for pensioners); without one, 2 to 7. The November advance can never be split.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

IMU is the yearly tax on owning property, paid to the comune where it is. Your main home (where you are registered and live) is exempt unless it is a luxury home (A/1, A/8, A/9); other homes are taxed, let or empty, owners abroad included. Work it out from your comune's rates on the finance ministry's site, and pay half by 16 June and the rest by 16 December, or all by 16 June, by F24 or postal slip (from abroad, if you can't use F24, by bank transfer to the comune).

Every year: 16 June and 16 December every year.

Good to know: June: half the year's tax at last year's rates; December: the rest, at the rates your comune published by 28 October. A concordato let pays 75%; a home lent free to a child or parent who lives there pays half, under conditions. AIRE-registered Italians have had no main-home exemption since 2020.

By 27 December, VAT (IVA) payers in the ordinary regime pay by F24 online an advance on December's VAT (monthly payers) or the fourth quarter's (quarterly payers): 88% of last year's figure for that period, 88% of this year's expected figure if lower, or the VAT on operations from 1 to 20 December (1 October to 20 December for quarterly payers). None is due under €103.29.

Every year: By 27 December each year.

Good to know: In 2025 the advance was due on 29 December, as 27 December fell on a Saturday.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

Every partita IVA holder outside the forfettario files an annual VAT (IVA) return of the year's sales, purchases, VAT paid and any credit: online only, yourself or through an intermediary, from 1 February to 30 April. Sent by the end of February, it can include the fourth quarter's VAT summary (LIPE), which then need not be sent separately.

Every year: Between 1 February and 30 April of the following year.

Good to know: A return up to 90 days late is still valid, with a €250 penalty that ravvedimento cuts to €25; after that it counts as not filed.

Artigiani (craftsmen) and commercianti (traders) insured with INPS pay a fixed yearly contribution on a minimum income, whatever they earn: for 2026, €4,521.36 for artigiani and €4,611.64 for commercianti (24% and 24.48% of €18,808, plus €0.62 a month for maternity), in four instalments by F24 online. INPS puts the ready-made F24s in your Cassetto previdenziale. Contributions on income above the minimum are paid with income tax.

Every year: 16 May, 20 August, 16 November and 16 February.

Good to know: Pensioners over 65 already drawing an INPS pension pay half. Forfettari can ask for a 35% cut, and those first insured in 2025 could ask for 50%. INPS sets the 2027 amounts in early 2027.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

Artigiani and commercianti in the forfettario can ask INPS to cut their contributions by 35%. If already in business, request it online from the Cassetto previdenziale by 28 February for that year (later, from the next year); new businesses, as soon as INPS registers them. It continues until you give it up or no longer qualify for the forfettario; once left, it can never be had again.

Every year: By 28 February for the same year; new businesses as soon as they are registered.

Good to know: Giving it up by 28 February brings back ordinary contributions from 1 January of that year; later, from the next year.

Every e-invoice over €77.47 without VAT (a forfettario's invoices, or VAT-exempt services) bears €2 of stamp duty, marked in the file. Each quarter the Agenzia lists them in its 'Fatture e corrispettivi' portal, adding any missing the mark; pay the total there by direct debit or F24. A first quarter under €5,000 can be paid with the second, and a first half under €5,000 with the third.

Every year: 31 May, 30 September, 30 November and 28 February (29 in a leap year).

Good to know: Until the end of the month after the quarter you can remove from the list an invoice you think is not subject to duty. If you pay late or not at all, the Agenzia writes to your PEC with the duty, a penalty and interest, to pay within 30 days.

In the ordinary regime you send the Agenzia every quarter, online, a summary of your VAT (IVA) settlements, by the last day of the second month after the quarter (30 September for the second). The fourth can go in the annual VAT return instead, if sent by the end of February. Send it even for a credit carried over, not when there is nothing to report. Forfettari don't send it.

Every year: 31 May, 30 September, 30 November and the end of February.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

If your annual VAT (IVA) return shows more VAT due than you paid in the year, pay the difference by F24 online by 16 March; quarterly payers add their fourth quarter, with 1% interest. You may instead pay with your IRPEF balance (by 30 June), adding 0.40% for each month or part of a month after 16 March, or in monthly instalments on the 16th, with interest.

Every year: By 16 March, or by the 30 June income tax deadline with 0.40% interest per month.

Redditi PF is the full income tax return, compulsory with a partita IVA or business income, if you were not resident in the year of the income or of filing, or if you let more than two flats short-term (more than four for 2025 income); the new residents' flat tax is chosen on it. Anyone may use it instead of the 730. File online with SPID, CIE or CNS (a pre-filled version exists) or through a CAF or accountant. Filing does not pay the tax.

Every year: Online from 15 April to 31 October of the year after the income, or the next working day.

Good to know: Up to 90 days late (1 February 2027 for 2025 income) a return is valid, with penalties; later it counts as not filed. Until the deadline a 'correttivo' fixes a 730 or Redditi PF already sent; after it, an 'integrativo'. Paper filing at a post office: 15 April to 30 June only.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

Each spring the Agenzia delle Entrate pre-fills your return with the data it holds: the Certificazione Unica (CU) from your employer or pension body, medical costs, mortgage interest, insurance and more. Open it with SPID, CIE or CNS, check or complete it and send it, or have your employer, a CAF or a professional do it. Employees and pensioners get a 730, forfettari a Redditi PF.

Every year: Online by 30 April (730) and 20 May (Redditi PF); in 2026 sending opened on 14 and 27 May.

Good to know: Sent unchanged, yourself or through your employer, the pre-filled 730 spares you checks on receipts for expenses reported by others. Your CU is due by 16 March. With no data on you, you can still fill in the return online.

Artigiani (craftsmen) and commercianti (traders) insured with INPS pay a fixed yearly contribution on a minimum income, whatever they earn: for 2026, €4,521.36 for artigiani and €4,611.64 for commercianti (24% and 24.48% of €18,808, plus €0.62 a month for maternity), in four instalments by F24 online. INPS puts the ready-made F24s in your Cassetto previdenziale. Contributions on income above the minimum are paid with income tax.

Every year: 16 May, 20 August, 16 November and 16 February.

Good to know: Pensioners over 65 already drawing an INPS pension pay half. Forfettari can ask for a 35% cut, and those first insured in 2025 could ask for 50%. INPS sets the 2027 amounts in early 2027.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

If last year's turnover was at most €500,000 (professions and services) or €800,000 (other activities), you can settle VAT (IVA) quarterly: each of the first three quarters by the 16th of the second month after it, plus 1% interest, by F24 online; the fourth with the annual balance by 16 March. €100 or less is carried to the next quarter (paid by 16 November at the latest).

Every year: 16 May, 20 August and 16 November; the fourth quarter by 16 March of the next year.

Good to know: The 1% interest is not added to the December VAT advance.

Each spring the Agenzia delle Entrate pre-fills your return with the data it holds: the Certificazione Unica (CU) from your employer or pension body, medical costs, mortgage interest, insurance and more. Open it with SPID, CIE or CNS, check or complete it and send it, or have your employer, a CAF or a professional do it. Employees and pensioners get a 730, forfettari a Redditi PF.

Every year: Online by 30 April (730) and 20 May (Redditi PF); in 2026 sending opened on 14 and 27 May.

Good to know: Sent unchanged, yourself or through your employer, the pre-filled 730 spares you checks on receipts for expenses reported by others. Your CU is due by 16 March. With no data on you, you can still fill in the return online.

Every e-invoice over €77.47 without VAT (a forfettario's invoices, or VAT-exempt services) bears €2 of stamp duty, marked in the file. Each quarter the Agenzia lists them in its 'Fatture e corrispettivi' portal, adding any missing the mark; pay the total there by direct debit or F24. A first quarter under €5,000 can be paid with the second, and a first half under €5,000 with the third.

Every year: 31 May, 30 September, 30 November and 28 February (29 in a leap year).

Good to know: Until the end of the month after the quarter you can remove from the list an invoice you think is not subject to duty. If you pay late or not at all, the Agenzia writes to your PEC with the duty, a penalty and interest, to pay within 30 days.

In the ordinary regime you send the Agenzia every quarter, online, a summary of your VAT (IVA) settlements, by the last day of the second month after the quarter (30 September for the second). The fourth can go in the annual VAT return instead, if sent by the end of February. Send it even for a credit carried over, not when there is nothing to report. Forfettari don't send it.

Every year: 31 May, 30 September, 30 November and the end of February.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

IMU is the yearly tax on owning property, paid to the comune where it is. Your main home (where you are registered and live) is exempt unless it is a luxury home (A/1, A/8, A/9); other homes are taxed, let or empty, owners abroad included. Work it out from your comune's rates on the finance ministry's site, and pay half by 16 June and the rest by 16 December, or all by 16 June, by F24 or postal slip (from abroad, if you can't use F24, by bank transfer to the comune).

Every year: 16 June and 16 December every year.

Good to know: June: half the year's tax at last year's rates; December: the rest, at the rates your comune published by 28 October. A concordato let pays 75%; a home lent free to a child or parent who lives there pays half, under conditions. AIRE-registered Italians have had no main-home exemption since 2020.

If you file Redditi PF, or a 730 that no employer settles, you pay by F24 last year's IRPEF balance (saldo) and its surcharges, the first advance on this year's IRPEF and a 30% advance of the municipal surcharge. The first advance is 40% of the advance due (50% if subject to ISA); an advance under €257.52 is paid in November. Pay online (compulsory with a partita IVA) or at a bank or post office.

Every year: 30 June, or 30 July with 0.40% interest.

Good to know: Advances follow last year's tax: if your income is not taxed at source, your first year as a resident usually has none, and the next June you pay its whole tax plus an advance. Tax of €12 or less is not paid. In 2026 forfettari and ISA businesses had until 20 July.

You pay each year's flat tax in one go by F24, by the IRPEF balance date (30 June of the next year); each family member included pays their own. A late payment cannot be regularised (no ravvedimento operoso): if you don't pay in full on time, the regime ends from that year.

Every year: In one payment by the IRPEF balance date (30 June).

Good to know: €300,000 a year (€50,000 per family member) for moves from 1 January 2026, less for earlier moves. If you revoke the option after paying for that year, the amount can be claimed back or offset.

If you opted for the 7% regime, you pay 7% of each year's foreign income in one go by F24, by the IRPEF balance date: 30 June of the following year, or 30 July with 0.40% interest. If you don't pay, or pay only part, the regime ends, unless you pay by the following year's balance date, with penalties and interest.

Every year: In one payment by the IRPEF balance date (30 June).

Tax residents pay IVIE on property abroad (1.06% of its value; a main home is exempt unless it is a luxury home) and IVAFE on foreign financial products (0.2%, 0.4% in tax havens) and accounts (€34.20 a year, none if the average balance with one bank is €5,000 or less). Crypto not charged Italian stamp duty bears 0.2% of its value. All are worked out in quadro RW or W and paid by F24 on the IRPEF dates.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: The advance equals last year's tax: none under €52, all in November under €257.52. No IVIE of €200 or less, no tax of €12 or less. Wealth or property tax paid abroad on the asset is deducted; EU or EEA property is valued at its local cadastral value. Flat-tax and 7% optants pay neither.

Crypto gains, and income from holding crypto, are taxed at 26% if made up to 2025 and 33% from 1 January 2026, instead of IRPEF, with no tax-free amount since 2025. Euro e-money tokens (stablecoins fully backed in euros) stay at 26%, and swapping euros for them and back at face value is not a disposal. Report gains in quadro RT (Redditi PF) or T (730) and pay by F24 with your IRPEF balance; there is no advance.

Every year: With the IRPEF balance: 30 June (or 30 July with 0.40%) of the year after the gain.

Good to know: The rate follows the date of the gain: crypto bought long ago and sold in 2026 pays 33%. Losses offset gains of the next four years if reported the year they arise. Gains taxed by an Italian intermediary are not declared again. Crypto held abroad or in your own wallet also goes in quadro RW or W.

Every business in the Registro delle imprese or REA on 1 January pays a yearly fee to its Chamber of Commerce, sole traders such as artigiani and commercianti included; freelance professionals outside the register do not. Sole traders pay €44 (special section: small entrepreneurs, artigiani, farmers) or €100 (ordinary section), up to 20% more where allowed, plus a fifth per local unit, by F24 online.

Every year: With the IRPEF balance (30 June, or 30 July with 0.40%), extensions included; new businesses within 30 days.

Good to know: Amounts and the increase depend on your Chamber: see its website. In 2026 the 20 July deferral for forfettari and ISA businesses applied too. Where the 20% increase began in 2026, those who paid before 28 April 2026 without it top up by 30 November.

Self-employed professionals without a pension fund of their own (cassa) pay contributions to INPS's Gestione separata on their professional income: 26.07% in 2026, or 24% if they already have a pension or other compulsory insurance. They are worked out in the income tax return and paid by F24 online on the IRPEF dates, on income up to €122,295 in 2026.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: A full year of pension credit in 2026 needs at least €4,903.25 of contributions (26.07% of the €18,808 minimum income). INPS sets the 2027 rates in early 2027.

Above the minimum income (€18,808 in 2026), artigiani also pay 24% and commercianti 24.48% on the excess, 25% or 25.48% above €56,224, up to a yearly ceiling (2026: €93,707, or €122,295 if first insured from 1996). These contributions are based on all your business income, not only the registered activity, worked out in the income tax return and paid by F24 online on the IRPEF dates.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: The June payment can be split into instalments, all paid by 16 December.

If your annual VAT (IVA) return shows more VAT due than you paid in the year, pay the difference by F24 online by 16 March; quarterly payers add their fourth quarter, with 1% interest. You may instead pay with your IRPEF balance (by 30 June), adding 0.40% for each month or part of a month after 16 March, or in monthly instalments on the 16th, with interest.

Every year: By 16 March, or by the 30 June income tax deadline with 0.40% interest per month.

If you live abroad, in a country (not Italy) where you were insured, and draw a pension accrued under an international social-security agreement with Italy, IMU on one Italian home you own that is neither let nor lent is halved and TARI cut by two thirds. Claim it in the IMU declaration by 30 June of the year after you first qualify; it stays valid while nothing changes.

Every year: IMU declaration by 30 June of the year after you first qualify.

Good to know: A bill before the Senate (S.1736) would replace it from 2026: for people who lived in Italy at least five years before leaving, one unlet home in their last comune if under 5,000 people; IMU waived or cut by cadastral income, TARI halved. From abroad, IMU can be paid by bank transfer to the comune.

File it only when something changed your IMU that the comune cannot learn from public records: for example a reduction you claim (a home lent free to a child or parent, a building unfit to live in, a listed building, the pension-abroad reduction) or a building plot and its value. It goes to the comune by 30 June of the year after the change and stays valid while nothing changes. A concordato lease no longer needs one.

Every year: By 30 June of the year after the change.

Good to know: The 2026 reform (D.Lgs. 147/2026) makes it online-only on a form still to be approved; meanwhile the current form is used. The current instructions also allowed delivery at the comune, registered post or PEC: ask your comune which it accepts in 2027.

The canone RAI is charged once a year per household with a TV, on the electricity bill, in ten instalments from January to October: nothing to do. If nobody in your household has a TV, a sworn declaration stops it for one year: online with SPID, CIE or CNS, through a CAF or accountant, by registered post or by PEC. With a new contract and no other, file by the end of the month after activation to be exempt from the start.

Every year: 1 July to 31 January for the whole next year; 1 February to 30 June for the second half of the year.

Good to know: €90 a year, unless the 2027 budget law changes it. Over-75s with income, with their spouse's, of at most €8,000 a year are exempt through another declaration, with no deadline. The canone is never billed on a non-resident electricity contract: an owner abroad who keeps a TV in the home pays it directly.

Tax on Italian rent, IRPEF or cedolare secca, is due on the residents' dates: a balance and two advances (40% and 60%; for the cedolare the advance is 100% of last year's tax). Pay by F24 through an Italian bank, the post office or online; without an Italian account, by transfer in euros to the Italian Treasury, quoting your codice fiscale, the tax's payment code and the year.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: The Agenzia lists the account for each payment code; keep the receipt. No cedolare advance is due in its first year.

Many comuni charge guests a tourist tax per night, up to a legal maximum, with their own rates and exemptions. For a short let, whoever collects the rent or takes part in the payment, you or the platform, charges it, pays it to the comune on its regulation's dates and files a yearly declaration of the year's stays, online only through the Agenzia delle Entrate, by 30 June.

Every year: Pay it to the comune on its regulation's dates; yearly declaration by 30 June.

Good to know: Not filing, or a wrong declaration, is fined 100% to 200% of the tax under current rules. Rome has a contributo di soggiorno instead; Valle d'Aosta, Friuli Venezia Giulia, Trento and Bolzano have their own taxes.

You can split the June balance and first advance into equal monthly instalments: the first on the normal due date, the rest on the 16th of each month, all by 16 December. Each one after the first carries 4% yearly interest (0.33% a month), paid separately on the F24. With a 730 settled by your employer, ask for instalments in the return; they come out of your pay.

Every year: On the 16th of each month after the first payment; the last by 16 December.

Good to know: With a 730 settled by your employer: 2 to 6 instalments (up to 5 for pensioners); without one, 2 to 7. The November advance can never be split.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

If you file Redditi PF, or a 730 that no employer settles, you pay by F24 last year's IRPEF balance (saldo) and its surcharges, the first advance on this year's IRPEF and a 30% advance of the municipal surcharge. The first advance is 40% of the advance due (50% if subject to ISA); an advance under €257.52 is paid in November. Pay online (compulsory with a partita IVA) or at a bank or post office.

Every year: 30 June, or 30 July with 0.40% interest.

Good to know: Advances follow last year's tax: if your income is not taxed at source, your first year as a resident usually has none, and the next June you pay its whole tax plus an advance. Tax of €12 or less is not paid. In 2026 forfettari and ISA businesses had until 20 July.

You pay each year's flat tax in one go by F24, by the IRPEF balance date (30 June of the next year); each family member included pays their own. A late payment cannot be regularised (no ravvedimento operoso): if you don't pay in full on time, the regime ends from that year.

Every year: In one payment by the IRPEF balance date (30 June).

Good to know: €300,000 a year (€50,000 per family member) for moves from 1 January 2026, less for earlier moves. If you revoke the option after paying for that year, the amount can be claimed back or offset.

If you opted for the 7% regime, you pay 7% of each year's foreign income in one go by F24, by the IRPEF balance date: 30 June of the following year, or 30 July with 0.40% interest. If you don't pay, or pay only part, the regime ends, unless you pay by the following year's balance date, with penalties and interest.

Every year: In one payment by the IRPEF balance date (30 June).

Tax residents pay IVIE on property abroad (1.06% of its value; a main home is exempt unless it is a luxury home) and IVAFE on foreign financial products (0.2%, 0.4% in tax havens) and accounts (€34.20 a year, none if the average balance with one bank is €5,000 or less). Crypto not charged Italian stamp duty bears 0.2% of its value. All are worked out in quadro RW or W and paid by F24 on the IRPEF dates.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: The advance equals last year's tax: none under €52, all in November under €257.52. No IVIE of €200 or less, no tax of €12 or less. Wealth or property tax paid abroad on the asset is deducted; EU or EEA property is valued at its local cadastral value. Flat-tax and 7% optants pay neither.

Crypto gains, and income from holding crypto, are taxed at 26% if made up to 2025 and 33% from 1 January 2026, instead of IRPEF, with no tax-free amount since 2025. Euro e-money tokens (stablecoins fully backed in euros) stay at 26%, and swapping euros for them and back at face value is not a disposal. Report gains in quadro RT (Redditi PF) or T (730) and pay by F24 with your IRPEF balance; there is no advance.

Every year: With the IRPEF balance: 30 June (or 30 July with 0.40%) of the year after the gain.

Good to know: The rate follows the date of the gain: crypto bought long ago and sold in 2026 pays 33%. Losses offset gains of the next four years if reported the year they arise. Gains taxed by an Italian intermediary are not declared again. Crypto held abroad or in your own wallet also goes in quadro RW or W.

Tax on Italian rent, IRPEF or cedolare secca, is due on the residents' dates: a balance and two advances (40% and 60%; for the cedolare the advance is 100% of last year's tax). Pay by F24 through an Italian bank, the post office or online; without an Italian account, by transfer in euros to the Italian Treasury, quoting your codice fiscale, the tax's payment code and the year.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: The Agenzia lists the account for each payment code; keep the receipt. No cedolare advance is due in its first year.

You can split the June balance and first advance into equal monthly instalments: the first on the normal due date, the rest on the 16th of each month, all by 16 December. Each one after the first carries 4% yearly interest (0.33% a month), paid separately on the F24. With a 730 settled by your employer, ask for instalments in the return; they come out of your pay.

Every year: On the 16th of each month after the first payment; the last by 16 December.

Good to know: With a 730 settled by your employer: 2 to 6 instalments (up to 5 for pensioners); without one, 2 to 7. The November advance can never be split.

Artigiani (craftsmen) and commercianti (traders) insured with INPS pay a fixed yearly contribution on a minimum income, whatever they earn: for 2026, €4,521.36 for artigiani and €4,611.64 for commercianti (24% and 24.48% of €18,808, plus €0.62 a month for maternity), in four instalments by F24 online. INPS puts the ready-made F24s in your Cassetto previdenziale. Contributions on income above the minimum are paid with income tax.

Every year: 16 May, 20 August, 16 November and 16 February.

Good to know: Pensioners over 65 already drawing an INPS pension pay half. Forfettari can ask for a 35% cut, and those first insured in 2025 could ask for 50%. INPS sets the 2027 amounts in early 2027.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

If last year's turnover was at most €500,000 (professions and services) or €800,000 (other activities), you can settle VAT (IVA) quarterly: each of the first three quarters by the 16th of the second month after it, plus 1% interest, by F24 online; the fourth with the annual balance by 16 March. €100 or less is carried to the next quarter (paid by 16 November at the latest).

Every year: 16 May, 20 August and 16 November; the fourth quarter by 16 March of the next year.

Good to know: The 1% interest is not added to the December VAT advance.

You can split the June balance and first advance into equal monthly instalments: the first on the normal due date, the rest on the 16th of each month, all by 16 December. Each one after the first carries 4% yearly interest (0.33% a month), paid separately on the F24. With a 730 settled by your employer, ask for instalments in the return; they come out of your pay.

Every year: On the 16th of each month after the first payment; the last by 16 December.

Good to know: With a 730 settled by your employer: 2 to 6 instalments (up to 5 for pensioners); without one, 2 to 7. The November advance can never be split.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

The 730 is the simple return for employees, pensioners and others without a partita IVA (rent, capital income, occasional work). Name your employer or pension body and they settle it in your pay: a refund usually from July (August or September for pensioners), or the tax deducted. Filed 'senza sostituto' (without them), refunds come from the Agenzia from December, and any tax is paid by F24 on the Redditi PF dates.

Every year: By 30 September of the year after the income.

Good to know: No need to file if, for example, your only income was a salary or pension taxed at source by one employer or pension body, plus your main home, or your net tax is €10.33 or less. You must file even if your only income was rent under the cedolare secca, or if your surcharges were not withheld.

If you draw a foreign pension and move your tax residence to a town of up to 30,000 inhabitants in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Puglia, or to one hit by the 2009 or 2016 earthquakes, you can pay 7% on all your foreign income instead of IRPEF, for that year and the next nine. You must not have been resident in Italy in the previous five years and must come from a country with an administrative cooperation agreement with Italy.

Every year: Only in the return (730 or Redditi PF) for the year you move.

Good to know: The limit was 20,000 inhabitants until 6 April 2026. Income from countries you exclude is taxed normally; moving to a town outside the scheme, or abroad, ends the regime.

If you move your tax residence to Italy (from 2024) to work, only 50% of your Italian employment or professional income is taxed, up to €600,000 a year, for that year and the next four. You must not have been resident here in the previous three years, must commit to staying four years, work mainly in Italy and be highly qualified or specialised. Employers normally apply it in your pay; otherwise, or if self-employed, claim it in your return.

Every year: Ask your employer when you start; otherwise claim it in the return for that year.

Good to know: Only 40% is taxed if you move with a minor child, or have or adopt one during the regime. Three years become six or seven if you work for the same employer or group as abroad. Leave within four years and you repay it with interest.

Tax residents list in their return the accounts, investments, property and other assets they held abroad in the year, and their crypto wherever it is held (unless an Italian intermediary taxes it at source), even if closed or sold by 31 December: in quadro RW (Redditi PF) or W (730), which also work out IVIE, IVAFE and the crypto value tax. Deposits and current accounts that together never exceeded €15,000 in the year are left out, unless IVAFE is due.

Every year: With your tax return: by 30 September with a 730, by 31 October with Redditi PF.

Good to know: Omissions are fined 3% to 15% of the undeclared amounts (6% to 30% in tax havens), €258 if the return is filed within 90 days. Co-owners declare the whole asset and their share, as does anyone who can operate an account. Unchanged foreign property need not be listed again; its IVIE is still due.

Every e-invoice over €77.47 without VAT (a forfettario's invoices, or VAT-exempt services) bears €2 of stamp duty, marked in the file. Each quarter the Agenzia lists them in its 'Fatture e corrispettivi' portal, adding any missing the mark; pay the total there by direct debit or F24. A first quarter under €5,000 can be paid with the second, and a first half under €5,000 with the third.

Every year: 31 May, 30 September, 30 November and 28 February (29 in a leap year).

Good to know: Until the end of the month after the quarter you can remove from the list an invoice you think is not subject to duty. If you pay late or not at all, the Agenzia writes to your PEC with the duty, a penalty and interest, to pay within 30 days.

In the ordinary regime you send the Agenzia every quarter, online, a summary of your VAT (IVA) settlements, by the last day of the second month after the quarter (30 September for the second). The fourth can go in the annual VAT return instead, if sent by the end of February. Send it even for a credit carried over, not when there is nothing to report. Forfettari don't send it.

Every year: 31 May, 30 September, 30 November and the end of February.

You can split the June balance and first advance into equal monthly instalments: the first on the normal due date, the rest on the 16th of each month, all by 16 December. Each one after the first carries 4% yearly interest (0.33% a month), paid separately on the F24. With a 730 settled by your employer, ask for instalments in the return; they come out of your pay.

Every year: On the 16th of each month after the first payment; the last by 16 December.

Good to know: With a 730 settled by your employer: 2 to 6 instalments (up to 5 for pensioners); without one, 2 to 7. The November advance can never be split.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

If a 730 you filed needs correcting and the change means a bigger refund, less tax or no change, file a 730 integrativo through a CAF or an authorised professional. If it means more tax, use Redditi PF: a 'correttivo' by its deadline, an 'integrativo' after. If your employer cannot settle your 730 because you changed or lost your job, name the new one, or none, in a 'type 2' 730 integrativo online.

Every year: By 25 October of the filing year (26 October in 2026, as the 25th was a Sunday).

Good to know: A Redditi correttivo that raises your tax goes with the extra tax, interest and a reduced penalty (ravvedimento operoso).

If you live abroad and had Italian income, such as rent, you file Redditi PF (the 730 is not open to you). An unlet home is covered by IMU instead of income tax: if it is your only Italian income, you need not file; rent under the cedolare secca must still be declared. File online (yourself with an EU eIDAS identity, or through an Italian accountant or CAF) or by registered mail to the Agenzia's Centro Operativo di Venezia.

Every year: By 31 October of the year after the income, or the next working day.

Good to know: You need a codice fiscale, from the Italian consulate. Non-residents get no main-home deduction unless they earn at least 75% of their income in Italy and get no similar relief where they live. The regional and municipal IRPEF surcharges apply to them too.

If you move your tax residence to Italy after at least nine of the last ten years as a non-resident, you can pay a fixed yearly amount instead of IRPEF on foreign income: €300,000 for moves from 1 January 2026, plus €50,000 per family member included. Opt in Redditi PF for the year you moved or the next; the law requires a favourable ruling (interpello) first, which the Agenzia calls optional. It lasts up to 15 years.

Every year: In the return for the year you move or the next one.

Good to know: Moves from 11 August 2024 to the end of 2025: €200,000; earlier: €100,000; €25,000 per family member before 2026. No quadro RW, IVIE or IVAFE meanwhile. Qualified shareholdings sold in the first five years, and income from countries you exclude, are taxed normally.

If you draw a foreign pension and move your tax residence to a town of up to 30,000 inhabitants in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Puglia, or to one hit by the 2009 or 2016 earthquakes, you can pay 7% on all your foreign income instead of IRPEF, for that year and the next nine. You must not have been resident in Italy in the previous five years and must come from a country with an administrative cooperation agreement with Italy.

Every year: Only in the return (730 or Redditi PF) for the year you move.

Good to know: The limit was 20,000 inhabitants until 6 April 2026. Income from countries you exclude is taxed normally; moving to a town outside the scheme, or abroad, ends the regime.

If you move your tax residence to Italy (from 2024) to work, only 50% of your Italian employment or professional income is taxed, up to €600,000 a year, for that year and the next four. You must not have been resident here in the previous three years, must commit to staying four years, work mainly in Italy and be highly qualified or specialised. Employers normally apply it in your pay; otherwise, or if self-employed, claim it in your return.

Every year: Ask your employer when you start; otherwise claim it in the return for that year.

Good to know: Only 40% is taxed if you move with a minor child, or have or adopt one during the regime. Three years become six or seven if you work for the same employer or group as abroad. Leave within four years and you repay it with interest.

Tax residents list in their return the accounts, investments, property and other assets they held abroad in the year, and their crypto wherever it is held (unless an Italian intermediary taxes it at source), even if closed or sold by 31 December: in quadro RW (Redditi PF) or W (730), which also work out IVIE, IVAFE and the crypto value tax. Deposits and current accounts that together never exceeded €15,000 in the year are left out, unless IVAFE is due.

Every year: With your tax return: by 30 September with a 730, by 31 October with Redditi PF.

Good to know: Omissions are fined 3% to 15% of the undeclared amounts (6% to 30% in tax havens), €258 if the return is filed within 90 days. Co-owners declare the whole asset and their share, as does anyone who can operate an account. Unchanged foreign property need not be listed again; its IVIE is still due.

You can split the June balance and first advance into equal monthly instalments: the first on the normal due date, the rest on the 16th of each month, all by 16 December. Each one after the first carries 4% yearly interest (0.33% a month), paid separately on the F24. With a 730 settled by your employer, ask for instalments in the return; they come out of your pay.

Every year: On the 16th of each month after the first payment; the last by 16 December.

Good to know: With a 730 settled by your employer: 2 to 6 instalments (up to 5 for pensioners); without one, 2 to 7. The November advance can never be split.

Artigiani (craftsmen) and commercianti (traders) insured with INPS pay a fixed yearly contribution on a minimum income, whatever they earn: for 2026, €4,521.36 for artigiani and €4,611.64 for commercianti (24% and 24.48% of €18,808, plus €0.62 a month for maternity), in four instalments by F24 online. INPS puts the ready-made F24s in your Cassetto previdenziale. Contributions on income above the minimum are paid with income tax.

Every year: 16 May, 20 August, 16 November and 16 February.

Good to know: Pensioners over 65 already drawing an INPS pension pay half. Forfettari can ask for a 35% cut, and those first insured in 2025 could ask for 50%. INPS sets the 2027 amounts in early 2027.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

If last year's turnover was at most €500,000 (professions and services) or €800,000 (other activities), you can settle VAT (IVA) quarterly: each of the first three quarters by the 16th of the second month after it, plus 1% interest, by F24 online; the fourth with the annual balance by 16 March. €100 or less is carried to the next quarter (paid by 16 November at the latest).

Every year: 16 May, 20 August and 16 November; the fourth quarter by 16 March of the next year.

Good to know: The 1% interest is not added to the December VAT advance.

By 30 November you pay by F24 the second advance on this year's IRPEF: the remaining 60% (50% if subject to ISA), or the whole advance if under €257.52. With a 730 settled by your employer or pension body, it comes out of your November pay. You may pay less if you expect less tax this year.

Every year: 30 November.

Good to know: It cannot be paid in instalments. If your employer settles your 730, tell it in writing by 10 October to withhold less, or none. Only for 2023 and 2024 could partita IVA holders with revenue up to €170,000 pay it by 16 January or in five monthly instalments; no such law exists for 2026.

Tax residents pay IVIE on property abroad (1.06% of its value; a main home is exempt unless it is a luxury home) and IVAFE on foreign financial products (0.2%, 0.4% in tax havens) and accounts (€34.20 a year, none if the average balance with one bank is €5,000 or less). Crypto not charged Italian stamp duty bears 0.2% of its value. All are worked out in quadro RW or W and paid by F24 on the IRPEF dates.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: The advance equals last year's tax: none under €52, all in November under €257.52. No IVIE of €200 or less, no tax of €12 or less. Wealth or property tax paid abroad on the asset is deducted; EU or EEA property is valued at its local cadastral value. Flat-tax and 7% optants pay neither.

In 2025 crypto holders could take each asset's value on 1 January 2025 as its tax cost by paying 18% on it by 1 December 2025, or in up to three equal yearly instalments with 3% yearly interest on the second and third. If you chose instalments, the others are due by F24 on the following 30 Novembers.

Every year: Yearly instalments from 30 November 2025.

Good to know: Only for people who opted in 2025 and chose instalments. A revalued cost cannot produce a deductible loss.

Self-employed professionals without a pension fund of their own (cassa) pay contributions to INPS's Gestione separata on their professional income: 26.07% in 2026, or 24% if they already have a pension or other compulsory insurance. They are worked out in the income tax return and paid by F24 online on the IRPEF dates, on income up to €122,295 in 2026.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: A full year of pension credit in 2026 needs at least €4,903.25 of contributions (26.07% of the €18,808 minimum income). INPS sets the 2027 rates in early 2027.

Above the minimum income (€18,808 in 2026), artigiani also pay 24% and commercianti 24.48% on the excess, 25% or 25.48% above €56,224, up to a yearly ceiling (2026: €93,707, or €122,295 if first insured from 1996). These contributions are based on all your business income, not only the registered activity, worked out in the income tax return and paid by F24 online on the IRPEF dates.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: The June payment can be split into instalments, all paid by 16 December.

Every e-invoice over €77.47 without VAT (a forfettario's invoices, or VAT-exempt services) bears €2 of stamp duty, marked in the file. Each quarter the Agenzia lists them in its 'Fatture e corrispettivi' portal, adding any missing the mark; pay the total there by direct debit or F24. A first quarter under €5,000 can be paid with the second, and a first half under €5,000 with the third.

Every year: 31 May, 30 September, 30 November and 28 February (29 in a leap year).

Good to know: Until the end of the month after the quarter you can remove from the list an invoice you think is not subject to duty. If you pay late or not at all, the Agenzia writes to your PEC with the duty, a penalty and interest, to pay within 30 days.

In the ordinary regime you send the Agenzia every quarter, online, a summary of your VAT (IVA) settlements, by the last day of the second month after the quarter (30 September for the second). The fourth can go in the annual VAT return instead, if sent by the end of February. Send it even for a credit carried over, not when there is nothing to report. Forfettari don't send it.

Every year: 31 May, 30 September, 30 November and the end of February.

Tax on Italian rent, IRPEF or cedolare secca, is due on the residents' dates: a balance and two advances (40% and 60%; for the cedolare the advance is 100% of last year's tax). Pay by F24 through an Italian bank, the post office or online; without an Italian account, by transfer in euros to the Italian Treasury, quoting your codice fiscale, the tax's payment code and the year.

Every year: Balance and first advance by 30 June (30 July with 0.40%), second advance by 30 November.

Good to know: The Agenzia lists the account for each payment code; keep the receipt. No cedolare advance is due in its first year.

You can split the June balance and first advance into equal monthly instalments: the first on the normal due date, the rest on the 16th of each month, all by 16 December. Each one after the first carries 4% yearly interest (0.33% a month), paid separately on the F24. With a 730 settled by your employer, ask for instalments in the return; they come out of your pay.

Every year: On the 16th of each month after the first payment; the last by 16 December.

Good to know: With a 730 settled by your employer: 2 to 6 instalments (up to 5 for pensioners); without one, 2 to 7. The November advance can never be split.

In the ordinary regime you charge VAT (IVA) and deduct the VAT on business purchases. By the 16th of each month you pay the difference for the previous month by F24 online; €100 or less is carried forward (paid by 16 December at the latest). Professionals and small businesses can choose quarterly payments instead. Forfettari make no periodic VAT payments.

Every year: By the 16th of each month for the month before (December's VAT by 16 January).

Good to know: The advance paid by 27 December counts towards December's VAT.

IMU is the yearly tax on owning property, paid to the comune where it is. Your main home (where you are registered and live) is exempt unless it is a luxury home (A/1, A/8, A/9); other homes are taxed, let or empty, owners abroad included. Work it out from your comune's rates on the finance ministry's site, and pay half by 16 June and the rest by 16 December, or all by 16 June, by F24 or postal slip (from abroad, if you can't use F24, by bank transfer to the comune).

Every year: 16 June and 16 December every year.

Good to know: June: half the year's tax at last year's rates; December: the rest, at the rates your comune published by 28 October. A concordato let pays 75%; a home lent free to a child or parent who lives there pays half, under conditions. AIRE-registered Italians have had no main-home exemption since 2020.

By 27 December, VAT (IVA) payers in the ordinary regime pay by F24 online an advance on December's VAT (monthly payers) or the fourth quarter's (quarterly payers): 88% of last year's figure for that period, 88% of this year's expected figure if lower, or the VAT on operations from 1 to 20 December (1 October to 20 December for quarterly payers). None is due under €103.29.

Every year: By 27 December each year.

Good to know: In 2025 the advance was due on 29 December, as 27 December fell on a Saturday.