We summarise in the tables below the main tax deadlines of 2025 for legal entities (with financial year coinciding with the calendar year) broken down by fulfilment.
National income tax return “Redditi SC” or “Redditi SP” forms
DEADLINE
REFERENCE PERIOD
31/10
Year 2024
29/01/2026
Filing of “late” SC or SP tax return, with 25 euro penalty
IRES Tax Payments
DEADLINE
REFERENCE PERIOD
30/06*
IRES and other taxes from the tax return – balance 2024
30/06*
IRES and other taxes from the tax return – first advance payment 2025
30/11
IRES and other taxes from the tax return – second advance payment 2025
Regional income tax return “IRAP” form
DEADLINE
REFERENCE PERIOD
31/10
Year 2024
29/01/2026
Filing of “late” IRAP tax return, with 25 euro penalty
IRAP Tax Payments
DEADLINE
REFERENCE PERIOD
30/06*
IRAP and other taxes from the tax return – balance 2024
30/06*
IRAP and other taxes from the tax return – first advance payment 2025
30/11
IRAP and other taxes from the tax return – second advance payment 2025
IMU return
DEADLINE
REFERENCE PERIOD
30/06
Year 2024
IMU Income Tax Payments
DEADLINE
REFERENCE PERIOD
16/06
First instalment IMU 2025
16/12
Second instalment IMU 2025
Fiscal year not coinciding with the calendar year
Please note that the deadlines for companies with a fiscal year that does not coincide with the calendar year are:
DEADLINE
REFERENCE PERIOD
End of sixth month after year-end*
IRES, IRAP and other taxes from the tax return: balance 2024
End of sixth month after year-end*
IRES, IRAP and other taxes from the tax return: first advance payment 2025
End of the ninth month after year-end
Filing of Income tax forms: SC, SP and IRAP
End of the eleventh month after year-end
IRES, IRAP and other taxes from the tax return: second advance payment 2025
* Payments may be made within 30 days of the above-mentioned deadlines, subject to a surcharge of 0.40 per cent; there is also the possibility of making them in instalments.
To provide the best experiences, we use technologies like cookies to store and/or access device information. Consenting to these technologies will allow us to process data such as browsing behavior or unique IDs on this site. Not consenting or withdrawing consent, may adversely affect certain features and functions.
Functional
Always active
The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.
Preferences
The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.
Statistics
The technical storage or access that is used exclusively for statistical purposes.The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.
Marketing
The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.