Italian Tax Deadlines: Key Dates and Annual Filing Guide for Residents and Non-Residents

Staying on top of Italy’s major tax deadlines is essential for anyone who lives, works, or owns property in the country—including residents, non-residents, expats, retirees, and foreign nationals. Whether you need to file an income tax return (Modello Redditi), pay local property taxes like IMU and TARI, or submit a VAT (IVA) return, understanding the calendar of annual obligations helps you stay compliant and avoid costly fines.

This guide provides a clear overview of Italy’s recurring tax deadlines and explains who each obligation applies to. While specific due dates may vary slightly each year, the schedule below reflects the most common and recurring timeframes published by the Agenzia delle Entrate.

Annual Italian Tax Deadlines (Typical Schedule)

Below are the major tax deadlines in Italy. Always confirm the current year’s official dates on the Agenzia delle Entrate website or with your local municipality.

• Modello Redditi (Income Tax Return): Typically due by 30 September each year
• Modello 730 (Simplified Return): Typically due by 30 September each year
• Modello F24 (Tax Payments): Usually 30 June (first installment) and 30 November (balance)
• IMU (Municipal Property Tax): Typically 16 June (advance/acconto) and 16 December (balance/saldo)
• TARI (Waste Tax): Varies by municipality; local deadlines apply
• IVA (Annual VAT Return): Typically 30 April for the prior year
• IVIE / IVAFE (Wealth Taxes on Foreign Assets): Usually 30 June (first payment) and 30 November (balance)

What Each Italian Tax and Deadline Means

Modello Redditi (Income Tax Return)

Deadline: Usually 30 September
Who files: Tax residents (declaring worldwide income) and non-residents with Italian-source income.
Overview: This comprehensive annual return includes employment income, business income, rental income, capital gains, and foreign assets. Freelancers and property owners typically use this form, submitting it online through the Agenzia delle Entrate portal.

Modello 730 (Simplified Tax Return)

Deadline: Usually 30 September
Who files: Employees and pensioners with straightforward income.
Overview: The Modello 730 is simpler and often pre-filled with employer or INPS data. Refunds for overpaid taxes are processed directly via payroll or pension payments.

Modello F24 (Tax Payment Slip)

Deadlines: Commonly 30 June (first installment, ~40%) and 30 November (balance, ~60%)
Who files: Anyone required to pay taxes in Italy, including income tax, property tax, VAT, or social contributions.
Overview: The F24 form consolidates multiple payments into one. You can pay electronically via the Agenzia delle Entrate portal or your Italian bank.

IMU (Municipal Property Tax)

Deadlines: Typically 16 June (acconto) and 16 December (saldo)
Who files: Property owners, including non-residents.
Overview: IMU applies to second homes, investment properties, and certain luxury primary residences. Rates vary by municipality.

TARI (Waste Tax)

Deadline: Set locally by your municipality (Comune).
Who files: Property occupants or owners.
Overview: TARI funds local waste collection and disposal services. Payment schedules are communicated directly by your Comune—often through annual bills or local websites.

IVA (Value Added Tax) Annual Return

Deadline: Typically 30 April (for the previous fiscal year).
Who files: VAT-registered businesses and professionals.
Overview: The annual VAT return summarizes all VAT activity, separate from the monthly or quarterly filings required during the year.

IVIE / IVAFE (Wealth Taxes on Foreign Assets)

Deadlines: Generally 30 June (first installment) and 30 November (balance).
Who files: Italian residents who hold foreign properties (IVIE) or financial assets (IVAFE).
Overview: These taxes apply to residents’ foreign wealth. Non-residents are typically exempt unless specific treaty provisions apply.

Residents vs. Non-Residents: Key Differences

For Residents:

• Declare worldwide income through Modello Redditi.
• Pay IVIE/IVAFE on eligible foreign properties and financial assets.
• Pay IMU and TARI if you own or occupy property in Italy.
• Access various deductions and tax credits (e.g., for dependents, mortgage interest, energy efficiency).

For Non-Residents:

• Declare and pay tax only on Italian-source income (e.g., rental or employment income in Italy).
• File Modello Redditi for Italian income only.
• Pay IMU and potentially TARI on owned or occupied properties.
• Exempt from IVIE/IVAFE in most cases.

Penalties and Late Filing

Missing a deadline in Italy can lead to penalties ranging from 90% to 180% of the tax due, plus daily interest. Repeated late filings may restrict access to certain deductions or create administrative complications for visa or residency renewals.

Annual Summary of Key Italian Tax Deadlines

TaxTypical DeadlineApplies ToIVA (Annual VAT Return)30 AprilBusinesses & professionalsIMU Property Tax – 1st Installment16 JuneProperty ownersF24 – 1st Payment / IVIE–IVAFE 1st Installment30 JuneTaxpayers with income or foreign assetsIncome Tax Returns (Modello Redditi / 730)30 SeptemberResidents & non-residentsF24 – Balance / IVIE–IVAFE Balance30 NovemberTaxpayers with income or foreign assetsIMU Property Tax – 2nd Installment16 DecemberProperty ownersTARI (Waste Tax)VariesSet by municipality

Staying Compliant Each Year

Mark recurring deadlines in your calendar, check for annual updates on official channels, and prepare payments at least one week in advance. Remember that IMU and TARI can differ locally.

Gone are the days of complex paperwork—today, platforms like ItalianTaxes.com make it easy to manage all your Italian taxes online. Whether you’re a foreign property owner, freelancer, or resident, the platform helps you calculate, file, and pay taxes securely with bilingual guidance and ongoing compliance updates.

Your Next Steps

Stay compliant, stay confident. Register with ItalianTaxes.com to file your Italian taxes easily and access up-to-date filing reminders for each tax year. Simplify compliance—whether it’s 2025 or beyond.

Disclaimer: This guide reflects the general tax calendar based on official sources, including the Agenzia delle Entrate, and is intended for informational purposes. Always verify current-year deadlines directly with the Agenzia delle Entrate or your local municipality.