Skip to main content

Updated 2026

Italian Tax
Deadlines 2026.

The complete calendar of Italian tax obligations for 2026: VAT, IRPEF, IMU, LIPE, income tax returns and social security contributions. Month by month, no surprises.

Deadlines falling on a Saturday, Sunday or public holiday are automatically extended to the next working day.

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

January 2026

4 deadlines
16 Jan

Monthly VAT payment — December 2025

VAT
16 Jan

IRPEF withholding tax payment — December 2025 income

IRPEF
16 Jan

Payroll contributions (PAGHE) — December 2025 payslips

PAGHE
31 Jan

Transmission of medical expenses to Tessera Sanitaria

TESSERA SANITARIA

February 2026

8 deadlines
16 Feb

Monthly VAT payment — January 2026

VAT
16 Feb

Quarterly VAT payment — 4th quarter 2025

VAT
16 Feb

IRPEF withholding tax payment — January 2026 income

IRPEF
16 Feb

INPS fixed contributions for self-employed traders and craftspeople — 4th instalment 2025

INPS
16 Feb

Payroll contributions (PAGHE) — January 2026 payslips

PAGHE
16 Feb

INAIL annual self-assessment payment — 2025/2026

INAIL
25 Feb

Intrastat return — 4th quarter 2025

INTRA
28 Feb

Periodic VAT settlement communication (LIPE) — 4th quarter 2025

LIPE

March 2026

7 deadlines
16 Mar

Monthly VAT payment — February 2026

VAT
16 Mar

VAT balance payment — 2025

VAT
16 Mar

IRPEF withholding tax payment — February 2026 income

IRPEF
16 Mar

Payroll contributions (PAGHE) — February 2026 payslips

PAGHE
16 Mar

Unique Certification (CU) — delivery to employees and collaborators

CU
16 Mar

Unique Certification (CU) for employees, pensioners and occasional collaborators — electronic submission

CU
16 Mar

Transmission of veterinary expenses to Tessera Sanitaria

TESSERA SANITARIA

April 2026

6 deadlines
16 Apr

Monthly VAT payment — March 2026

VAT
16 Apr

IRPEF withholding tax payment — March 2026 income

IRPEF
16 Apr

Payroll contributions (PAGHE) — March 2026 payslips

PAGHE
25 Apr

Intrastat return — 1st quarter 2026

INTRA
30 Apr

Annual VAT return 2025 — electronic submission

VAT
30 Apr

Unique Certification (CU) for VAT holders — electronic submission

CU

May 2026

6 deadlines
16 May

Monthly VAT payment — April 2026

VAT
16 May

IRPEF withholding tax payment — April 2026 income

IRPEF
16 May

Payroll contributions (PAGHE) — April 2026 payslips

PAGHE
16 May

Quarterly VAT payment — 1st quarter 2026

VAT
16 May

INPS fixed contributions for self-employed traders and craftspeople — 1st instalment 2026

INPS
31 May

Periodic VAT settlement communication (LIPE) — 1st quarter 2026

LIPE

June 2026

17 deadlines
16 Jun

Monthly VAT payment — May 2026

VAT
16 Jun

IRPEF withholding tax payment — May 2026 income

IRPEF
16 Jun

Payroll contributions (PAGHE) — May 2026 payslips

PAGHE
16 Jun

IMU property tax — first instalment 2026

IMU
30 Jun

IRPEF balance + first advance 2026

IRPEF
30 Jun

IRES balance + first advance 2026

IRES
30 Jun

IRAP balance 2025 + first advance 2026

IRAP
30 Jun

Substitute tax (flat-rate / minimum taxpayers) balance 2025 + first advance 2026

IMPOSTA SOSTITUTIVA
30 Jun

Regional surtax (ADDIZIONALE REGIONALE) balance 2025

ADDIZIONALE REGIONALE
30 Jun

Municipal surtax (ADDIZIONALE COMUNALE) balance 2025 + first advance 2026

ADDIZIONALE COMUNALE
30 Jun

Cedolare secca (flat rental tax) balance 2025 + first advance 2026

CEDOLARE SECCA
30 Jun

INPS percentage contributions (traders/craftspeople) balance 2025 + first advance 2026

INPS
30 Jun

INPS Gestione Separata balance 2025 + first advance 2026

INPS
30 Jun

IVIE (foreign real estate tax) balance 2025 + first advance 2026

IVIE
30 Jun

IVAFE (foreign financial assets tax) balance 2025 + first advance 2026

IVAFE
30 Jun

Capital gains tax balance 2025

PLUSVALENZA
30 Jun

Annual Chamber of Commerce fee 2026

CCIAA

July 2026

4 deadlines
16 Jul

Monthly VAT payment — June 2026

VAT
16 Jul

IRPEF withholding tax payment — June 2026 income

IRPEF
16 Jul

Payroll contributions (PAGHE) — June 2026 payslips

PAGHE
25 Jul

Intrastat return — 2nd quarter 2026

INTRA

August 2026

5 deadlines
20 Aug

Monthly VAT payment — July 2026 (summer extension to 20th)

VAT
20 Aug

IRPEF withholding tax payment — July 2026 income (summer extension)

IRPEF
20 Aug

Payroll contributions (PAGHE) — July 2026 payslips

PAGHE
20 Aug

Quarterly VAT payment — 2nd quarter 2026

VAT
20 Aug

INPS fixed contributions for self-employed traders and craftspeople — 2nd instalment 2026

INPS

September 2026

5 deadlines
16 Sep

Monthly VAT payment — August 2026

VAT
16 Sep

IRPEF withholding tax payment — August 2026 income

IRPEF
16 Sep

Payroll contributions (PAGHE) — August 2026 payslips

PAGHE
30 Sep

Modello 730 submission — 2025 income (employees and pensioners)

730
30 Sep

Periodic VAT settlement communication (LIPE) — 2nd quarter 2026

LIPE

October 2026

7 deadlines
16 Oct

Monthly VAT payment — September 2026

VAT
16 Oct

IRPEF withholding tax payment — September 2026 income

IRPEF
16 Oct

Payroll contributions (PAGHE) — September 2026 payslips

PAGHE
25 Oct

Intrastat return — 3rd quarter 2026

INTRA
31 Oct

Unique Certification (CU) — delivery for tax-exempt income

CU
31 Oct

Income tax return PF/SP/SC/ENC (Modello Redditi) — electronic submission

REDDITI
31 Oct

IRAP return — electronic submission

IRAP

November 2026

15 deadlines
16 Nov

Monthly VAT payment — October 2026

VAT
16 Nov

IRPEF withholding tax payment — October 2026 income

IRPEF
16 Nov

Payroll contributions (PAGHE) — October 2026 payslips

PAGHE
16 Nov

Quarterly VAT payment — 3rd quarter 2026

VAT
16 Nov

INPS fixed contributions for self-employed traders and craftspeople — 3rd instalment 2026

INPS
30 Nov

Periodic VAT settlement communication (LIPE) — 3rd quarter 2026

LIPE
30 Nov

IRPEF second advance 2026 — second instalment or lump sum

IRPEF
30 Nov

IRES second advance 2026 — second instalment or lump sum

IRES
30 Nov

IRAP second advance 2026 — second instalment or lump sum

IRAP
30 Nov

Substitute tax (flat-rate / minimum taxpayers) second advance 2026 — second instalment or lump sum

IMPOSTA SOSTITUTIVA
30 Nov

Cedolare secca (flat rental tax) second advance 2026 — second instalment or lump sum

CEDOLARE SECCA
30 Nov

INPS percentage contributions (traders/craftspeople) second advance 2026 — second instalment or lump sum

INPS
30 Nov

INPS Gestione Separata second advance 2026 — second instalment or lump sum

INPS
30 Nov

IVIE (foreign real estate tax) second advance 2026 — second instalment or lump sum

IVIE
30 Nov

IVAFE (foreign financial assets tax) second advance 2026 — second instalment or lump sum

IVAFE

December 2026

5 deadlines
16 Dec

Monthly VAT payment — November 2026

VAT
16 Dec

IRPEF withholding tax payment — November 2026 income

IRPEF
16 Dec

Payroll contributions (PAGHE) — November 2026 payslips

PAGHE
16 Dec

IMU property tax — second (final) instalment 2026

IMU
27 Dec

VAT advance payment 2026 — annual advance instalment

VAT

Let us handle the deadlines for you.

Studio CITI snc monitors all tax deadlines on your behalf and manages every obligation. Focus on your business — we take care of the compliance.

Request a consultation Our services