DGTAX News 10 - 2026 - FLASH

Tax obligations Natural Persons

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YEAR 2026

We summarise in the tables below the main 2026 tax deadlines for natural persons, broken down by fulfilment.

Model 730

DEADLINEREFERENCE PERIOD
30/04Pre-filled 730 2026 year 2025 available for consultation
30/09Submission Form 730 2026 year 2025

Income Form PF

DEADLINEREFERENCE PERIOD
02/11Year 2025

Income Tax Payments

For taxpayers who file Form 730 and have a tax withholding agent, the adjustment operations are carried out directly by the withholding agent, starting in July.

DEADLINEREFERENCE PERIOD
30/06*IRPEF balance 2025 and other taxes from the tax return
30/06*First advance payment of IRPEF 2026 and other taxes from the tax return
30/11Second advance payment of IRPEF 2025 and other taxes from the tax return

* Payments by 30/06 can be made by 30/07, paying a surcharge of 0.40%; there is also the possibility of making them in instalments.

IMU declaration

DEADLINEREFERENCE PERIOD
30/06Year 2025

IMU payments

DEADLINEREFERENCE PERIOD
16/06First instalment IMU 2026
16/12Second instalment IMU 2026

Photo Credits: Andrea Cherchi
https://it-it.facebook.com/andreacherchimilano
For more information contact
tax@dgtax.itwww.dgtax.it – +39 02 433 551
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