We summarise in the tables below the main tax deadlines of 2026 for juridical 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
02/11
Year 2025
29/01/2027
Filing a ‘late’ return with a 25 Euro penalty
IRES Tax Payments
DEADLINE
REFERENCE PERIOD
30/06*
IRES and other taxes from the tax return tax return: balance 2025
30/06*
IRES and other taxes from the tax return tax return: first advance payment 2026
30/11
IRES and other taxes from the tax return tax return: second advance payment 2026
Regional income tax return “IRAP” form
DEADLINE
REFERENCE PERIOD
02/11
Year 2025
29/01/2027
Filing a ‘late’ return with a 25 Euro penalty
IRAP Tax Payments
DEADLINE
REFERENCE PERIOD
30/06*
IRAP: balance 2025
30/06*
IRAP: first advance payment 2026
30/11
IRAP: second advance payment 2026
Transfer Pricing Documentation
DEADLINE
DESCRIPTION
31/10
Local File, Master File and attachments, digitally signed and time-stamped
20 days
Sending documentation at the request of the Internal Revenue Service (audit)
29/01/2027
Sending ‘supplementary’ declaration for TP documentation
IMU (real estate tax) return
DEADLINE
REFERENCE PERIOD
30/06
Year 2025
IMU (real estate tax) payments
DEADLINE
REFERENCE PERIOD
16/06
First instalment IMU 2026
16/12
Second instalment IMU 2026
Fiscal year not coinciding with the calendar year
Please note that the deadlines for entities with a fiscal year that does not coincide with the calendar year are:
DEADLINE
REFERENCE PERIOD
End of sixth month after year-end*
PAYMENT: IRES, IRAP and other taxes from the tax return: balance 2025
End of sixth month after year-end*
PAYMENT: IRES, IRAP and other taxes from the tax return: first advance payment 2026
End of tenth month after year-end
FILING: Submission of Income Form SC and SP and IRAP Form
End of the eleventh month after year-end
PAYMENT: IRES, IRAP and other taxes from the tax return: second advance payment 2026
* 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.
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