As every year, the new tax season rolls around, and millions of taxpayers begin preparing their returns. The deadline for filing the 2026 tax return has already been confirmed, with key dates spread across the coming months, starting in April.
When should I file my 2026 tax return?
The 2026 tax return season relates to income earned in 2025. In Italy, income is always declared in the year following the one in which it was received.
There are two main forms:
- Form 730, mainly used by employees and pensioners
- The Personal Income Tax return (Modello Redditi PF), formerly known as Unico, is generally used by self-employed individuals, VAT number holders, and anyone who cannot use Form 730.
The 2026 tax season officially opens on 30th April 2026, when the pre-filled Form 730/2026 becomes available on the Italian Revenue Agency’s website. From that date, you can log in, review the pre-entered data and either accept it as it stands or make changes before submitting.
Instead of using the pre-filled version, you can complete the standard Form 730/2026 yourself.
- In both cases, the return can be submitted through a CAF (Tax Assistance Centre), an accountant, a tax substitute such as your employer or pension provider, or directly online via the Revenue Agency portal.
Both the standard and pre-filled Form 730/2026 must be submitted by 30th September 2026.
If you are required to use the 2026 Personal Income Tax return, the deadline is 31st October 2026. As this falls on a Saturday in 2026, the deadline moves to the next working day, 2nd November 2026.
What are the tax deadlines for 2026?
Beyond the main filing dates, several other deadlines in the 2026 tax calendar are worth noting to avoid penalties or interest.
Key dates for 2026 include:
- 30 April: the pre-filled Form 730 becomes available online
- 30 June: deadline to pay the 2025 IRPEF balance and the first advance payment for 2026
- 31 July: deadline to pay the same amounts with a 0.4% surcharge
- 30 September: deadline to submit Form 730/2026 (for the 2025 tax year)
- 26 October: deadline to submit a supplementary 730 (brought forward as 25 October falls on a Sunday)
- 2 November: deadline to submit the 2026 Personal Income Tax return (moved from 31 October as it falls on a Saturday)
- 30 November: deadline for the second IRPEF advance payment for 2026
Earlier deadlines, such as the mid-March submission of the Single Certification (CU) by employers and pension providers, mainly concern tax substitutes rather than individual taxpayers and are usually handled automatically.
Which tax year is subject to a statute of limitations in 2026?
The statute of limitations is the period during which the Revenue Agency can carry out checks or issue an assessment for unpaid taxes. For IRPEF and most main income taxes, a five-year assessment period generally applies.
In practical terms, this means that the 2020 tax year becomes statute-barred in 2026. Income earned in 2020 and declared in 2021 can no longer be assessed if no formal notice has been issued by 31st December 2026. After that date, the tax authorities lose the right to challenge that year.
There are exceptions. If no tax return was filed at all, the assessment period can extend up to seven years. In cases involving tax offences, the timeframe may be extended further.
Can foreign residents file a 730 tax return?
For people relocating to Italy, there are specific tax incentives aimed at attracting new, high-income residents. One example is the special regime for new residents, which, under certain conditions, allows a flat-rate tax to be applied to foreign-sourced income.
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