Deadlines For Filing and Payment – 2026
The final deadlines for filing the return, and payment of taxes, without penalty, are set out below and depend on the type of return you are filing. These are sourced from the Tax Agency web page.
Note that the deadlines are subject to extension. Always check the deadline according to your personal circumstances.
Payment Deadlines
| Date | Obligation | Details |
|---|---|---|
| 30 June 2026 | Income Taxes, Flat/Substitute Tax, Wealth Tax | Saldo 2025 - tax due on FY 2025 net of payuments on account ) |
| 30 June 2026 | Income Taxes, Wealth Tax | 1' acconto 2026 - First payment on account of FY 2026 IRPEF, addizionali, cedolare secca, IVIE, IVAFE) |
| 30 July 2026 | Late Payment Option | Same payments as 30 June with 0.40% surcharge |
| 30 November 2026 | Income Taxes | 2' acconto 2026 - Second payment on account of FY 2026 IRPEF, addizionali, cedolare secca, IVIE, IVAFE (or single instalment if applicable) |
Note: The standard payment structure for income taxes is 40% (first instalment in June) and 60% (second instalment in November), based on the prior year’s liability. However, this may vary depending on annual legislation. In recent years, certain taxpayers (including those subject to ISA – Indici Sintetici di Affidabilità) have benefited from extensions of the June deadline (typically to July) and, in some cases, a 50% / 50% split of advance payments. These measures are not automatic and must be confirmed each year.
Filing Deadlines
| Event | Official deadline |
|---|---|
| Certificazione Unica issuance | 16 March 2026 |
| 730 precompilato available for consultation | 30 April 2026 |
| Opening of modification & submission | May 2026 |
| Final submission deadline - 730 | 30 September 2026 |
| Final submission deadline - Modello PF | 2 November 2026 |
| 730 integrativo (a favore) | 26 October 2026 |
| 730 rettificativo | 10 November 2026 |
Official Forms & Instructions
These links point to the current year’s forms on the Agenzia delle Entrate website.
Modello 730 – Forms & Instructions
Modello Redditi Persone Fisiche (PF) – Forms & Instructions
Fascicolo/Bundle 1
- Modello Redditi Persone fisiche (PF) 2026 – Fascicolo 1 – pdf
- Istruzioni per la compilazione del modello Redditi PF fascicolo 1 – pdf
Fascicolo/Bundle 2
- Modello Redditi Persone fisiche (Pf) 2026 – Fascicolo 2 – pdf
- Istruzioni per la compilazione del modello Redditi Pf fascicolo 2 – pdf
Fascicolo/Bundle 3
- Modello Redditi Persone fisiche (PF) 2026 – Fascicolo 3 – pdf
- Istruzioni per la compilazione del modello Redditi PFfascicolo 3 – pdf
These pages are updated annually by the Agenzia delle Entrate.