Keeping track of Italy’s tax deadlines is no easy task. To help you get organised, here are some of the key dates for 2025, including when to file your annual tax returns by.Generally speaking, anyone who’s considered to be a resident in Italy for tax purposes (known as being a fiscal resident) has to declare and pay taxes on their worldwide income, meaning earnings generated anywhere in the world.
But non-residents who own property or generate part of their income in Italy will also have to pay at least some tasse in the country.
READ ALSO: How does Italy decide if I’m a tax resident in the country?
Figuring out what exactly you need to pay and when payments are due is not always straightforward.
And even when you know what your tax obligations are, the country’s notorious red tape plus a long list of puzzling tax-related acronyms (Irpef, Ires, Imu, just to name a few) can make filing and paying here a daunting proposition.
To help you get organised, here are some of the key dates for 2025, including the deadline to file your annual tax declarations.
January 31st: Deadline to opt out of Italy’s TV licence fee (often referred to as canone).
Italy’s TV licensing is based on an opt-out rather than opt-in system, with the €90 fee being automatically added to a household’s electricity bill.
Homeowners who don’t have a TV set must complete and submit the relevant payment exemption form with Italy’s tax office Agenzia delle Entrate by January 31st of each year.
March 17th: Deadline for employers to file employees’ earnings. This involves filling out and submitting the Certificazione Unica (Unified Certification).
Employers must file earnings of both salaried employees and self-employed workers (partita Iva holders) every year, though the deadline for filing the self-employed workers’ earnings declaration is October 31st (see below).
April 30th: Deadline for the yearly VAT declaration for businesses and self-employed workers (partita Iva holders).
Barring some exceptions, such as taxpayers on flat-rate or other special schemes, those with a partita Iva are required to file an annual Dichiarazione IVA (VAT declaration) for the previous calendar year.
This means filling out and submitting the Modello Iva Annuale, which outlines the amount of Iva (Italy’s value-added tax or VAT) owed by or refundable to businesses for the previous year.
If a partita Iva holder owes VAT, they’ll have to make payments by certain deadlines.
June 16th: This is the tax deadline property owners need to know about.
Italy’s Imposta Municipale Unica (Unified Municipal Tax, or IMU), is generally owed by owners of: agricultural land (terreno agricolo), building land (terreno fabbricabile), private homes other than the owner’s main residence (or prima casa), and luxury dwellings (case di lusso).
READ ALSO: IMU: Who has to pay Italy’s property tax?
If you’re a foreign resident owning property in the country, you’ll have to pay IMU on it.
The June deadline marks the first instalment, with the other payment due by December 16th.
June 30th: Barring some exceptions, personal (Irpef) and corporate (Ires and Irap) income taxes are paid in two instalments in Italy.
The first instalment is due by June 30th.
In all cases, payment must be made through modello F24 (form F24). The Italian tax office offers guidance (in Italian) on how to fill out and submit the form.
September 30th: This is the main tax filing deadline for the majority of taxpayers in Italy.
Italy has two types of income tax declaration form: generally speaking, employees and retirees use modello 730 (form 730), whereas the self-employed, people with sources of income other than employment or pension (known as redditi diversi), and taxpayers who are not resident in Italy use the modello redditi persone fisiche (‘natural persons’ income form’).
Taxpayers using modello 730 for their yearly tax returns have until September 30th to complete and submit the document with Italy’s tax office.
The window to submit the form generally opens in late May, but the exact date for 2025 hasn’t been announced yet.
October 31st: People using the modello redditi persone fisiche (‘natural persons’ income form’) for their yearly tax returns have until October 31st to submit the form with Italy’s tax office.
As is the case for form 730, the window to submit the persone fisiche form generally opens in May, but the exact date for 2025 hasn’t been announced yet.
October 31st: Employers must submit the Certificazione Unica for self-employed workers’ earnings by October 31st.
December 1st: The second instalment of personal and corporate income taxes (see above) is due by December 1st.
The deadline usually falls on November 30th, but will be moved to December 1st in 2025 due to November 30th being a Sunday.
Payments must be made via modello F24 (form F24).
December 16th: The second instalment of Italy’s property tax IMU is due.
Please note that The Local cannot provide advice on personal tax issues. For help with filing taxes in Italy, contact your local tax assistance centre (Centro Assistenza Fiscale, or CAF) or consult a qualified tax expert (commercialista).
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Generally speaking, anyone who’s considered to be a resident in Italy for tax purposes (known as being a fiscal resident) has to declare and pay taxes on their worldwide income, meaning earnings generated anywhere in the world.
But non-residents who own property or generate part of their income in Italy will also have to pay at least some tasse in the country.
READ ALSO: How does Italy decide if I’m a tax resident in the country?
Figuring out what exactly you need to pay and when payments are due is not always straightforward.
And even when you know what your tax obligations are, the country’s notorious red tape plus a long list of puzzling tax-related acronyms (Irpef, Ires, Imu, just to name a few) can make filing and paying here a daunting proposition.
To help you get organised, here are some of the key dates for 2025, including the deadline to file your annual tax declarations.
January 31st: Deadline to opt out of Italy’s TV licence fee (often referred to as canone).
Italy’s TV licensing is based on an opt-out rather than opt-in system, with the €90 fee being automatically added to a household’s electricity bill.
Homeowners who don’t have a TV set must complete and submit the relevant payment exemption form with Italy’s tax office Agenzia delle Entrate by January 31st of each year.
March 17th: Deadline for employers to file employees’ earnings. This involves filling out and submitting the Certificazione Unica (Unified Certification).
Employers must file earnings of both salaried employees and self-employed workers (partita Iva holders) every year, though the deadline for filing the self-employed workers’ earnings declaration is October 31st (see below).
April 30th: Deadline for the yearly VAT declaration for businesses and self-employed workers (partita Iva holders).
Barring some exceptions, such as taxpayers on flat-rate or other special schemes, those with a partita Iva are required to file an annual Dichiarazione IVA (VAT declaration) for the previous calendar year.
This means filling out and submitting the Modello Iva Annuale, which outlines the amount of Iva (Italy’s value-added tax or VAT) owed by or refundable to businesses for the previous year.
If a partita Iva holder owes VAT, they’ll have to make payments by certain deadlines.
June 16th: This is the tax deadline property owners need to know about.
Italy’s Imposta Municipale Unica (Unified Municipal Tax, or IMU), is generally owed by owners of: agricultural land (terreno agricolo), building land (terreno fabbricabile), private homes other than the owner’s main residence (or prima casa), and luxury dwellings (case di lusso).
READ ALSO: IMU: Who has to pay Italy’s property tax?
If you’re a foreign resident owning property in the country, you’ll have to pay IMU on it.
The June deadline marks the first instalment, with the other payment due by December 16th.
June 30th: Barring some exceptions, personal (Irpef) and corporate (Ires and Irap) income taxes are paid in two instalments in Italy.
The first instalment is due by June 30th.
In all cases, payment must be made through modello F24 (form F24). The Italian tax office offers guidance (in Italian) on how to fill out and submit the form.
September 30th: This is the main tax filing deadline for the majority of taxpayers in Italy.
Italy has two types of income tax declaration form: generally speaking, employees and retirees use modello 730 (form 730), whereas the self-employed, people with sources of income other than employment or pension (known as redditi diversi), and taxpayers who are not resident in Italy use the modello redditi persone fisiche (‘natural persons’ income form’).
Taxpayers using modello 730 for their yearly tax returns have until September 30th to complete and submit the document with Italy’s tax office.
The window to submit the form generally opens in late May, but the exact date for 2025 hasn’t been announced yet.
October 31st: People using the modello redditi persone fisiche (‘natural persons’ income form’) for their yearly tax returns have until October 31st to submit the form with Italy’s tax office.
As is the case for form 730, the window to submit the persone fisiche form generally opens in May, but the exact date for 2025 hasn’t been announced yet.
October 31st: Employers must submit the Certificazione Unica for self-employed workers’ earnings by October 31st.
December 1st: The second instalment of personal and corporate income taxes (see above) is due by December 1st.
The deadline usually falls on November 30th, but will be moved to December 1st in 2025 due to November 30th being a Sunday.
Payments must be made via modello F24 (form F24).
December 16th: The second instalment of Italy’s property tax IMU is due.
Please note that The Local cannot provide advice on personal tax issues. For help with filing taxes in Italy, contact your local tax assistance centre (Centro Assistenza Fiscale, or CAF) or consult a qualified tax expert (commercialista).
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Comments (1)
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Stephania Paris
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