Key Information on June 2025 Italian Tax Payment and July 2025 Extension

If you're a foreign individual, non-resident property owner, or expat in Italy, understanding your 2025 tax deadlines is crucial for compliance and peace of mind. This guide walks you through the essential June and July 2025 Italian tax payment dates, common extensions, and penalty protections—complete with a practical deadline table for easy tax planning.

Approaching Italian Tax Deadlines: June 30 and July 31st 2025

June 30, 2025

Individuals and entities must settle their annual income or corporate tax liabilities by June 30 of the year following the concerned tax period.

Tax payers who are filing an Italian tax return for the first time in 2025 are expected to settle by June 30 all their income and wealth taxes due for 2024.

By the same deadline, they are expected to pay also an advance for 2025 tax year, which is usually 40% of the total amount due for 2024. A 60% advance will be due by November 30, 2025.

People who made advance payments in 2024 for 2024 tax year must pay by June 30, 2025 the balance taxes for 2024, if any, and must make the first advance payment  for 2025 taxes, usually 40% as said above.

Payment Extension Option: July 31st, 2025

A payment extension is allowed to settle balance and advance taxes by July 31, 2025 by applying a 0.4% amount to the owed amount. This is a fixed premium, not daily interest.

Summary of Tax Deadlines

• Standard 2024 Tax Payment Due Date: June 30, 2025.
• Extension Payment Option: by July 31, 2025 with a 0.4% surcharge.
• Scope: Applies to individual income tax (IRPEF), corporate income tax (IRES), and respective advance payments.
• Method of payment: Payment is made via the F24 form through digital channels (F24 Web/Entratel/Fisconline), internet banking, Poste Italiane Portal, or local bank or Poste branch.
• Late payment fines: payments past the July 31st deadline are subject to penalties, typically starting at 25%-30%, and interests.
• Tax Return Filing Deadline: the standard deadline for individuals to file the Italian tax return for 2024 tax year is October 31, 2025.

If you need to pay your income tax balance or first installment (saldo/acconto), it is typically due by June 30, 2025 using the Modello Redditi (standard Italian tax return form for self-employed individuals, business owners, or those with foreign income). A potential second installment (seconda rata) is due by December 1, 2025.

July 31 2025 Extension: Tax Filing and Payment Deferral

A standard July extension is available for certain eligible taxpayers, notably self-employed individuals (lavoratori autonomi), professionals, and small businesses. If you qualify, you can generally pay your first installment of income taxes by July 31, 2025 (instead of June 30). This extension follows a typical Italian tax pattern, but always verify the current year’s confirmation on the Scadenzario fiscale — Agenzia delle Entrate or with your tax advisor (commercialista).

Penalty Protection and Additional Extensions

• For 2025, the deadline to prepare penalty-protection documentation (especially for hybrid mismatches) has moved from June 30 to October 31, 2025 for calendar-year taxpayers. This covers fiscal years 2020–2024.
• For employed or retired individuals filing a Modello 730, the tax return deadline is September 30, 2025. Taxes due will generally be withheld automatically from your salary or pension.

2025 Italian Tax Deadlines: At-a-Glance

*The July extension typically applies to qualifying self-employed, professionals, and small businesses. Always confirm with the Agenzia delle Entrate or a local commercialista for your individual situation.

Additional Notes for Taxpayers

• Late tax return filing is possible within 90 days after the deadline, usually incurring a minor penalty. After 90 days, the return is considered omitted (dichiarazione omessa), which has serious consequences.
• Payments must generally be made using the F24 payment form (modulo F24), either online or via authorized banks/post offices. 
• For up-to-date details and guidance, consult the official Agenzia delle Entrate (Italian Revenue Agency) website or a trusted tax professional (commercialista).

FAQs: June & July 2025 Italian Tax Deadlines

How do I file taxes in Italy as a non-resident?

Non-residents with Italian income or property must file their returns using Modello Redditi. Returns and payments (IMU, TARI, or rental income taxes) can be completed online—often with bilingual or English-first guidance from a specialist service like ItalianTaxes.com.

Do I need to pay tax on my rental property in Italy?

Yes. Foreigners and expats must declare and pay tax on Italian rental income. You can often benefit from cedolare secca (flat-rate regime) or regular income tax rates. Payments are typically due by June 30 each year, with an option for extension to July 31 if eligible.

What is the deadline for filing Italian taxes in 2025?

• Self-employed, freelancers, and property owners: June 30, 2025 (extended to July 31 for qualifying taxpayers)
• Employees or pensioners using Modello 730: September 30, 2025

Penalty-protection documentation is due October 31, 2025, for certain filings.

Stay Compliant, Stress-Free

Keeping track of key tax deadlines can prevent costly penalties and guarantee peace of mind—especially for international taxpayers, non-residents, and expats in Italy. If you're unsure about your obligations or want hassle-free, check-out our streamlined tax filing platform for property income, rental earnings, or general Italian tax compliance.