Living in Italy means you’ll have to file an Italian tax return, or ‘dichiarazione dei redditi’, every year. But when should you submit yours in 2025?
Under Italian law, anyone who’s considered a resident for tax purposes (also referred to as a ‘fiscal resident’) is required to file and pay taxes in Italy every year.
The Agenzia delle Entrate, or Italian Revenue Agency, defines a tax resident as anyone who lives in Italy for at least 183 days per calendar year (184 days in leap years).
READ ALSO: How does Italy decide if I’m a tax resident in the country?
That includes anyone formally registered as an Italian resident or simply residing here unofficially for more than half the year. You can see a full explanation of Italy’s tax residency rules here.
Even if you’re not an Italian tax resident, you may still have to file and pay Italian taxes on any income generated in Italy. This includes any income derived from renting out an Italian property.
Please note: Italian tax returns (or dichiarazioni dei redditi) always cover the tax year preceding the year in which they’re filed.
This means that 2025 income tax returns will cover the 2024 tax year (from January 1st 2024 to December 31st 2024).
If you moved to Italy on or after January 1st 2025, you will not have to file an income tax return until next year (unless, of course, you generated income in Italy in 2024).
I have to file a tax return this year. When are the deadlines?
Depending on your personal tax situation and income sources, you’ll have to complete and submit one of two forms.
If you’re an employee or retiree, you’ll need to file Modello 730 (or Form 730) by September 30th. The window to submit opens on May 15th.
If you’re self-employed, have sources of income other than employment or pension, or are not an Italian resident, you’ll need to file the Modello Redditi Persone Fisiche (‘Natural Persons’ Income Form’). The deadline to submit this is October 31st. The window to submit opened on April 30th.
READ ALSO: KEY DATES: The 2025 Italian tax deadlines you need to remember
It is strongly advisable to keep the main income tax deadlines in mind as the Italian taxman shows little leniency when it comes to late filing and failure to file.
If you need to fill out Form 730, you should be able to access a pre-filled version known as Modello 730 Precompilato by logging into the Agenzie delle Entrate website. You’ll need SPID, CIE (electronic identity card), CNS or Fisconline credentials to access your personal area.
Pre-filled forms were made available by Italy’s Revenue Agency on April 30th this year. The window to submit them opens on May 15th.
If you choose to use the Precompilato form, you’ll need to check that any personal details and information regarding your earnings are correct before submitting the form online.
If you need to file the Modello Redditi PF, you’ll have to personally fill out the form (or have a qualified tax expert do it for you).
The Italian Revenue Agency’s website contains detailed explanations of how to complete both Modello 730 and Modello Redditi PF. Unfortunately though, instructions are currently only available in Italian.
The shortage of information available in English and the complexity of Italy’s tax laws mean that many international residents seek professional assistance with filing their taxes.
But turning to qualified professionals is also very common for Italians themselves.
Depending on your personal circumstances, you may choose to hire a commercialista (tax accountant) who can take care of the entire filing process on your behalf.
See more about finding a good commercialista (and why you may or may not need one) here.
READ ALSO: Should you hire an accountant to file your Italian taxes?
Italy also has a national network of patronati – publicly-funded but non-governmental organisations dedicated to helping residents in all their interactions with the Italian state.
Patronati can provide you with advice on tax matters and can also help you complete and file your tax return.
Their services may require a nominal contribution or fee, but costs are usually far lower than those in the private sector.
Please note that The Local is unable to advise on individual cases.
For details on how Italy’s tax rules may apply in your circumstances, see the Italian Revenue Agency’s website or seek independent advice from a qualified tax professional.
Rebecka Culton
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