Italy tax calendar 2026: return and payment dates
In Italy the tax year runs from 1 January to 31 December. As of 25 October 2026 the current tax year ends on 31 December 2026; the next tax return is due by 31 October 2026 (tax year 2025; a Saturday, and the rule in full below says whether it moves to the next working day), and the next tax payment is due by 30 June 2027 (tax year 2026).
For a private investor who is tax resident in Italy and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 25 October 2026)
- 31 October 2026Tax return due — for tax year 2025 (in 6 days). This date falls on a weekend; the rule in full below says whether it moves to the next working day.
- 31 December 2026The tax year ends — for tax year 2026 (in 67 days).
- 30 June 2027Tax payment due — for tax year 2026 (in 248 days).
- 31 October 2027Tax return due — for tax year 2026 (in 371 days). This date falls on a weekend; the rule in full below says whether it moves to the next working day.
Return deadline, in full
Modello Redditi PF filed electronically between 15 April and 31 October of the following year; when 31 October falls on a Saturday or Sunday the deadline moves to the next working day (for tax year 2025: 31 October 2026 is a Saturday, so Monday 2 November 2026). Paper filing only 15 April - 30 June.Payment deadline, in full
All balance payments resulting from the return (IRPEF, RT/RM substitute taxes, IVAFE) and the first advance where due: by 30 June of the following year, or by 30 July with a 0.40% surcharge (DPR 435/2001 art. 17). Deadlines on Saturdays/holidays move to the next working day. IVAFE follows IRPF rules including advance payments (second advance 30 November).
Where to file and pay
Returns and payments go through the tax authority. Its own website: Revenue Agency (Agenzia delle Entrate) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Italy runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Italy is 31 October 2026 (tax year 2025). This date falls on a weekend; the full rule on this page says whether it moves to the next working day.
The next tax payment deadline on record for Italy is 30 June 2027 (tax year 2026). Returns and payments go through the tax authority: Revenue Agency (Agenzia delle Entrate), www.agenziaentrate.gov.it. Allocaria files and pays nothing for you.
Who must file
Any realised gain/loss, dividend or interest at a foreign broker must be self-assessed (no Italian withholding agent). Holding any foreign financial assets at a foreign broker also requires quadro RW for monitoring and IVAFE, even with no income and even if the position was fully divested during the year (PF2 2026, quadro RW). Losses must be reported in the year realised to be carried forward.
Forms the tax authority names
- Modello Redditi PF (Persone Fisiche)
- Quadro RT (capital gains, 26% substitute tax)
- Quadro RM, rigo RM31 (foreign dividends, interest, UCITS fund/ETF income and gains)
- Quadro RL, rigo RL2 code 4 (non-harmonised / non-EU fund income, ordinary IRPEF)
- Quadro RW (foreign asset monitoring + IVAFE)
- Modello F24 (payment)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Agenzia delle Entrate - Modello Redditi PF 2026, Fascicolo 2, istruzioni (quadri RL, RM, RT, RW / IVAFE), agg. 13-05-2026
Official source · read 14 October 2026
- Agenzia delle Entrate - Modello Redditi PF 2026, Fascicolo 1, istruzioni (Modalita e termini di versamento), agg. 28-05-2026
Official source · read 14 October 2026
- Agenzia delle Entrate - Quando e come presentare il modello Redditi Persone Fisiche 2026
Official source · read 14 October 2026
- TUIR art. 68 - Plusvalenze (consolidated text, Brocardi.it)
Secondary source · read 14 October 2026
- TUIR art. 9 - Determinazione dei redditi e delle perdite (cambio) (Brocardi.it)
Secondary source · read 14 October 2026
- TUIR art. 67 - Redditi diversi (incl. comma 1-ter valute) (Brocardi.it)
Secondary source · read 14 October 2026
- PwC Worldwide Tax Summaries - Italy, Individual - Income determination
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Italy, Individual - Other taxes (IVAFE)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Italy, Individual - Significant developments (Budget Law 2026)
Professional-services guide · read 14 October 2026
- EC News - Legge di bilancio 2026: raddoppio delle aliquote della Tobin Tax
Secondary source · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Italy: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Italy. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.