REDDITI 2026 – income tax return for the year 2025 for individuals

REDDITI 2026 for individuals

If you wish to instruct our firm to prepare your tax return for the year 2025, we kindly ask you to send us the relevant documents by Friday, 22 May 2026.

Enclosed you will find a list of the documents required for this purpose (see Annexes A, B and C).

Payments

The IRPEF balancing payment for 2025, together with the first instalment of the IRPEF advance payment and of the regional IRPEF surtax for 2025, are due before the filing deadline of the tax return, namely by Tuesday, 30 June 2026, or with a 0.4% surcharge by 30 July 2026. Payment by instalments is possible (a maximum of 6 monthly instalments up to November 2026), the final instalment falling due on 30 November 2026, with interest of 4% per annum (equal to 0.33% per month). The first IMU instalment, by contrast, is already due by Tuesday, 16 June 2026.

The second instalment of the IRPEF advance payment and of the regional IRPEF surtax for 2026 falls due on 30 November 2026.

IRPEF liabilities or IRPEF credits of an insignificant amount, i.e. up to EUR 12.00 (corresponding to the minimum amount for IRPEF payments due), are neither payable nor refundable or available for offsetting.

We remind you that, since 3 December 2016, private individuals without a VAT number may again submit F24 payment forms to their bank for payment, even where the amount exceeds EUR 1,000. It should also be noted that all taxpayers submitting F24 forms with a “zero” balance must do so via Entratel or Fisconline and may not send them through home banking or internet banking.

IRPEF rates

The IRPEF tax brackets for the 2025 tax year remain unchanged compared with the previous year.

The table below sets out the income brackets and the applicable rates.

Dependent family members

With effect from the 2025 tax period, the tax deductions for dependent children under Art. 12 TUIR are as a rule available for each child aged at least 21 and under 30.

For children aged 30 and over, the deduction is granted only where a disability has been established.

It remains the case that, for children under 21, the single universal child allowance (“assegno unico universale”) applies instead of the IRPEF deductions.

Allocation of 8‰, 5‰ and 2‰

For 2025, as in previous years, it is possible to allocate a share of 5‰ of the tax due to the municipality of residence, to social purposes or to non-profit organisations etc., a share of 8‰ to religious denominations, and a share of 2‰ to political parties.

It is also possible to allocate the 5‰ exclusively to amateur sports clubs, provided that these are entered in the national register of amateur sports associations and carry out a relevant activity of social interest.

Please note that this choice does not entail any additional cost for you. Please let us know, where applicable, the name and tax code of the organisation to which you wish to allocate the 5‰, 8‰ or 2‰.

Extension of the scope of Form 730

Already since last year, the scope of Form 730 has been extended so that additional categories of income can be declared.

With Form 730/2026 too – as was already the case last year – the following income may be declared:

• income subject to separate taxation and to substitute tax, as well as details relating to the revaluation of land (pursuant to Article 2 of Legislative Decree no. 282 of 24 December 2002)
• capital gains of a financial nature, which in the past had to be declared in the Redditi PF tax return.

Direct farmers

For the 2025 tax period, the preferential regime continues to apply to direct farmers (coltivatori diretti) and professional agricultural entrepreneurs (IAP) registered with the agricultural social security scheme, under which land income and agricultural income contribute to total income at the following percentages:

• 0% for amounts up to EUR 10,000;
• 50% for amounts from EUR 10,000 to EUR 15,000;
• 100% for amounts exceeding EUR 15,000.

Filing and transmission deadline

The “REDDITI 2026” tax return for income earned in 2025 must be filed electronically by 2 November 2026 (as 31 October falls on a Saturday). Electronic filing may be carried out by the taxpayer, at the Revenue Agency, or by an authorised intermediary (e.g. auditors and tax advisors).

A very few exceptions remain in which the tax return may still be submitted in paper form at a post office, although in this case by the earlier deadline of 30 June 2026.

Certificate of conformity

Where a tax credit exceeding EUR 5,000.00 is designated for horizontal offsetting, the tax return must be accompanied by a certificate of conformity (visto di conformità).

Annexes:

• Annex A: List of the documents required for preparing the tax return
• Annex B: other income
• Annex C: deductible expenses