Tax Payments
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.
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.
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.
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.
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 Agenzia delle Entrate website or with your tax advisor (commercialista).
*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.
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.
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.
Penalty-protection documentation is due October 31, 2025, for certain filings.
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.
From income reporting and local tax compliance to legal documentation and payment workflows — we’re building the first truly connected platform for non-resident property owners. No fragmented tools, no language barriers — everything in one place, for Italian taxes, in plain English.
