Italian Ravvedimento Operoso Calculator
Enter the original payment deadline, the intended payment date and the unpaid tax.
The calculator estimates the reduced penalty and legal interest. For a standard 30 June income-tax deadline, payment by 30 July is instead calculated with the statutory 0.40% uplift and without ravvedimento. The original payment
deadline is pre-filled with the most recent main annual income-tax deadline—30 June or
30 November—but you can replace it with the deadline applicable to your payment.
Required for delays exceeding 90 days.
| Days late | — |
|---|---|
| Penalty category | — |
| Effective penalty rate | — |
| Tax due | — |
| Penalty or statutory uplift | — |
| Legal interest | — |
| Estimated total payment | — |
Calculation details
This calculator provides an indicative estimate only. It does not provide F24 tax codes or filing instructions.
Eligibility, deadlines, penalty treatment and payment codes depend on the relevant tax and the taxpayer’s circumstances.
Professional advice should be obtained before payment.