Deadlines For Filing and Payment
The final deadline for filing the return, without penalty, is 30 September 2026. A small penalty applies if the return is presented within 90 days after that deadline. After those 90 days, the tax return will be considered to be “omitted”, i.e. a failure to file a return. Even it the return is filed after thee 90 day period, a significant penalty, based on the tax due will be applied by the Tax Agency.
The tax is due by 30 June 2026. An uplift of 0.4% of the tax due is payable if paid along with the tax due on or before 31 July 2026. After that date steeper penalties will apply, and these can be reduced by making spontaneous payment using the ravvedimento operoso procedure.
How to File?
Tax returns must be completed using the standard forms issued by the Italian Tax Agency which must be filed online.
You can file online via the Tax Agency’s Web forms here. You need to access with your SPID or with an alternative set of Italian Government electronic credential process.
Alternatively you can download the software here and upload the return once you have completed it, using the software and your Tax Agency electronic login credentials.
The service is available in Italian, German and Slovenian languages.
The forms themselves in pdf copy along with the instructions for compilation can be found by following the links below.
Italy 2026 Tax Return Forms
Modello PF
Order of February 27, 2026 – Approval of the “REDDITI PF 2026” tax return form, along with the related instructions, to be filed by individuals in 2026 for the 2025 tax year, for income tax purposes. (Published on February 27, 2026)
Form and Instructions
Section 1
Individual Income Tax Return Form (Section 1) – pdf
Instructions for Completion (Section 1) – pdf
Section 2
Individual Income Tax Return Form (Section 2) – pdf
Instructions for completion (Section 2) – pdf
Section 3
Individual Income Tax Return Form (Section 3) – pdf
Instructions for completion (Section 3) – pdf
Table of Additional Municipal Taxes (2025 Final Payment and 2026 Advance Payment)
Fascicolo/Bundle 2
Modello Redditi Persone fisiche (Pf) 2022 – Fascicolo 2 – pdf
Istruzioni per la compilazione del modello Redditi Pf fascicolo 2 – pdf
Fascicolo/Bundle 3
Modello Redditi Persone fisiche (Pf) 2022 – Fascicolo 3 – pdf
Istruzioni per la compilazione del modello Redditi Pf fascicolo 3 – pdf
Link to Italian Tax Agency website (in the Italian language)
Modello 730
Order of February 27, 2026: Approval of Forms 730, 730-1, 730-2 for withholding agents, 730-2 for CAFs and licensed professionals, 730-3, 730-4, 730-4 supplementary, with the related instructions, as well as the delivery slip for form 730-1, concerning the simplified personal income tax return to be filed in 2026 by individuals availing themselves of tax assistance
FRONT PAGE – Personal Data
Dependent Family Members
SECTION RA – Income from land
SECTION RB – Income from buildings and other data
SECTION RC – Income from employment and assimilated work
SECTION CR – Tax credits
SECTION RP – Charges and expenses
SECTION LC – Cedolare Secca-Flat tax on rental income
SECTION RN – Determination of IRPEF
SECTION RV – Regional and municipal IRPEF surcharge
SECTION DI – Supplementary return
SECTION RX – Result of the return
SECTION RH Income from participation in partnerships and assimilated companies
SECTION RL Other income
SECTION RM Income subject to separate taxation and substitute tax and substitute tax
SECTION RT Capital gains of a financial nature
SECTION RR Social security contributions
SECTION RW Investments abroad and/or foreign assets of a financial nature of a financial nature – monitoring – IVIE/IVAFE
SECTION AC Communication from the condominium administrator
Non-Resident Individuals
SECTION RE Income from self-employment deriving from the exercise of arts and professions
SECTION RF Businesses on the Ordinary Accounting regime
SECTION RG Businesses on the Simplified Accounting regime
SECTION LM Flat rate regime for small businesses, young entrepreneurs and workers on lay-off schemes
SECTION RD Animal husbandry, plant production and other agricultural activities
SECTION RS Summary schedules for SECTIONS RA, RD, RE, RF, RG, RH and LM
SECTION RQ Substitute and additional IRPEF taxes
SECTION FC Income of foreign controlled companies (CFC)
SECTION NR New residents
SECTION CE Tax credit for income produced abroad
SECTION TR Exit tax and incoming tax values
SECTION RU Tax credits for business
Pre Compiled Tax Return
The Italian Tax Agency provides taxpayers with a pre-filled tax return (Form 730 and Form PF Redditi for individuals) with various data already entered, including
- healthcare expenses
- university tuition;
- funeral expenses
- insurance premiums
- social security contributions
- bank transfers for building renovations and energy efficiency upgrades,
- and more.
Those filing Form 730 can use the simplified filing method, which allows them to view their information and data more easily through a guided process that uses common terminology without references to the lines and columns of the tax form. The information, which can be confirmed, supplemented, or modified, is automatically transferred to the Form 730 to be submitted.
Those who accept the pre-filled Form 730 online when using the simplified filing method and without making any changes will not be required to submit receipts certifying deductible and tax-deductible expenses reported by third parties and will not be subject to document verification.
Taxpayers who modify the data on expenses and costs provided by third parties must submit only the documents that led to the modification.
The same procedures also apply when filing the Redditi PF Form.
Our Services
Our services consist in:
- Assistance gathering the necessary documents showing your income and assets, to be uploaded via our tax return landing page;
- Preparation of the draft tax return, and summary of tax due;
- Explaining the amounts due, the approach adopted and discussing any open tax positions;
- Preparation of tax payments forms F24, with a listing of the specific taxes to be paid, payments on account and deadlines (30 June or 22 August). Alternatively if you let us an italian IBAN we can arrange for the funds to be taken direct from your Italian bank account. Note that in order for this to function, the bank must have signed up to the convention with the Tax agency – so most foreign banks cannot be used for this purpose will not work, even if you have an Italian IBAN. The account needs to be in your name – it is not possible to take funds from an account in another person’s name unless the account is held jointly. In any event you should check in advance with the bank to ensure that the service is available.
- Agreeing the amounts shown in the return and filing the return online on your behalf.
- Providing a package with your filed return, receipted payment forms or receipts from the Tax Agency and summary.
Our work will be performed in the English language.