This page is for people filing a tax return in Italy for the first time, people who missed the 730 deadline, and people who are not sure which form to choose. It covers the 2026 rules (for 2025). The rules are based on the texts of the laws; clarifications from the Italian tax agency (Agenzia delle Entrate) have not been added yet. The provisions we rely on are named in the text.
What should you do if you did not file the 730 by 30 September?
File the Redditi PF return online by Monday 2 November 2026. The law sets a deadline of 31 October for it, but moves a deadline that falls on a Saturday to the first following working day (DPR 322/1998, Art. 2), and 1 November is a Sunday.
If you do not make it even then, a return filed no later than 90 days after the deadline is considered valid, but a penalty is charged for the delay. A return filed later is treated as not filed.
If you filed the 730 but found an error whose correction lowers your tax or increases your refund, you can file a corrected return through a CAF until 26 October 2026 (details below).
Which return should you file: 730 or Redditi PF?
An employee or pensioner can file the 730; everyone else files Redditi PF.
| 730 return | Redditi PF return | |
|---|---|---|
| Who files | Employees, pensioners and people with similar income | Everyone else, including those who cannot file the 730; in practice, holders of a partita IVA |
| Through whom | Through the employer, if it offers this help, or through a CAF; you can also file the pre-filled 730 yourself | Online, or on paper at a post office |
| Deadline for 2025 | 30 September 2026 (passed) | Online by 2 November 2026; on paper, the deadline passed on 30 June 2026 |
| How the tax is paid | Withheld from wages or pension | By yourself, with the F24 payment form |
The 730 cannot be filed by people who must file a return for the regional tax on productive activities (IRAP), an annual VAT return or a withholding agent’s return (DM 164/1999, Art. 13). An employee on a fixed-term contract can file the 730 through the employer or a CAF if the contract lasts at least from the month of filing until the third month after it.
When do you file the return and pay the tax?
For 2025, the 730 had to be filed by 30 September 2026, and Redditi PF can be filed online until 2 November 2026. All the 2026 deadlines:
| Date | What happens |
|---|---|
| By 30 April | The tax agency makes the pre-filled 730 return available |
| By 20 May | The pre-filled Redditi PF is made available (from 2026) |
| From 15 April to 30 June | Filing Redditi PF on paper at the post office |
| 30 June | Payment of tax under Redditi PF; until 30 July you can pay with a 0.40% surcharge |
| 30 September | Last day for the 730 |
| 26 October | Last day for a corrected 730 through a CAF (25 October is a Sunday, so the deadline moves to Monday) |
| 2 November | Last day for Redditi PF online (31 October is a Saturday, 1 November is a Sunday) |
| November | Second installment of the advance payment |
Both shifts follow from the law: deadlines for tax payments and obligations that fall on a Saturday or a non-working day (Sunday or public holiday) are moved to the first following working day (Decree-Law 70/2011, Art. 7).
What is a pre-filled return?
It is a return on the previous year’s income that the tax agency prepares (D.Lgs. 175/2014, Art. 1). You can accept it without changes or change it. You can get it yourself in the tax agency’s online services or, by giving authorization, through your employer, a CAF, a labor consultant or an accountant (commercialista). You can also choose not to use it and fill in the return in the usual way.
Check whether it includes income from abroad, including from Ukraine: if it does not, add that income yourself.
How do you log in to the online services?
As a general rule, public online services that require identification are available through the SPID digital identity, the electronic identity card (CIE) or the national services card (CNS) (D.Lgs. 82/2005, Art. 64).
How do you pay the tax or get a refund?
If you filed the 730 through your employer or a CAF, you do not need to pay separately: the tax is withheld from your wages, and the second installment of the advance from your November pay. Overpaid tax is refunded the same way, with your next pay, but no later than with the pay for the month after the employer received the calculation; pension bodies refund it from the second month (DM 164/1999, Art. 19).
Under the Redditi PF return, tax and INPS contributions are paid with the F24 payment form, in which you can offset overpayments (D.Lgs. 241/1997, Art. 17). The balance of the tax is paid by 30 June, or within 30 days after that with a 0.40% surcharge. The advance for the next year is paid in two installments: 40% together with the balance, 60% in November; if the first installment is no more than €103, the advance is paid in one payment (DPR 435/2001, Art. 17).
If you filed the pre-filled return yourself or through your employer with changes, and those changes do not match the tax agency’s criteria or result in a refund of more than €4,000, the agency can check the return within 4 months after the filing deadline and pay the refund no later than the sixth month (D.Lgs. 175/2014, Art. 5).
How do you correct a return you have filed?
- 730. If the error does not affect the tax, or correcting it reduces the tax or increases the refund, file a corrected return (730 integrativo) through a CAF, even if you filed the first one through your employer. The law sets a deadline of 25 October for this (DM 164/1999, Art. 14); in 2026 that is a Sunday, so the last day is Monday 26 October. A refund under a corrected return is paid with your December pay (DM 164/1999, Art. 19).
- Redditi PF. You can file a corrected return either in your favor or in the tax agency’s favor until the period in which the tax agency can check the return has expired (DPR 322/1998, Art. 2).
What should you report about income and accounts in Ukraine?
A resident of Italy declares worldwide income. To credit tax paid in Ukraine, claim the credit in the return for the year the income belongs to, and only if the Ukrainian tax was paid definitively before the return is filed. A resident reports accounts, investments and crypto-assets abroad in section RW of the return; accounts do not have to be reported if the highest total balance on them during the year did not exceed €15,000. More on the page Taxes in Italy.
What will change from 2027?
The article numbers will change, but not the rates: from 1 January 2027 the income tax law (TUIR) will be replaced by a new code (D.Lgs. 117/2026), in which the rates of 23, 33 and 43% are the same. So in forms and clarifications for 2027 the references will be different, while returns for 2025 and 2026 are filed under the current rules. This is why the TUIR articles are already marked “ABROGATO” (repealed) on the Normattiva website; we link to the versions in force in 2026.
What mistakes should you avoid?
- Putting off Redditi PF after missing the 730: the online deadline expires on 2 November 2026.
- Not checking the pre-filled return: income from Ukraine may be missing from it.
- Skipping section RW when you have accounts abroad on which the highest total balance during the year exceeded €15,000.
- Filing the 730 when you have a partita IVA.
- Mixing up the rates: for 2025 the second rate is 35%, for 2026 it is 33%.
What has not yet been officially confirmed?
Several questions have not yet been officially clarified, and clarifications from the tax agency have not been added yet:
- whether non-residents can file the 730;
- which login methods the tax agency offers to non-residents and people without Italian documents;
- how overpaid tax is refunded to those who filed the 730 without an employer;
- how to correct a 730 if the error increases the tax (check with a CAF);
- the tax agency’s calendar of deadlines for 2026; our dates are calculated from the law.
We will update this page as soon as clarifications appear.