Extension of the deadline for tax payments for businesses and self-employed individuals subject to tax reliability indices (ISA) or under the flat-rate scheme, from 30 June 2026 to 20 July 2026

Specifically, Article 6 of the aforementioned decree postpones the payments arising from income tax, IRAP and VAT returns (including related charges), which are due by companies and self-employed persons subject to the Index of Reliability (ISA) or under the flat-rate scheme as at 30 June 2026, are deferred to Monday 20 July 2026, without any surcharge being payable. As this is a decree-law, it is subject to change during the process of conversion into
law. 

The following taxpayers may not pay the amounts due under their 2025 tax returns until 20 July 2026:

• Self-employed persons, including professional partnerships, and businesses (sole traders, partnerships and companies) engaged in an activity for which the reliability indices (ISA) have been issued and are applicable on the basis of the turnover achieved. To qualify, turnover in 2025 must not have exceeded 5,164,569 euros. It is irrelevant if, in a specific case, the indices do not apply due to certain grounds for exclusion (e.g. the first or last year of operation);
• the deferral expressly also applies to companies and self-employed persons who use one of the two flat-rate schemes, and thus also to taxpayers for whom there is actually a ground for exclusion from the application of the ISA indices;
• the deferral also applies to the partners of the aforementioned companies, self-employed persons and companies to whom the relevant income is attributed in accordance with the principle of transparency taxation (e.g. partners in partnerships and transparent corporations, partners in self-employed professional firms, and members of family businesses).

However, the deferral does not apply to any companies or self-employed individuals who exceeded the turnover threshold of 5,164,569 euros in 2025, or who carry out a main activity for which no ISA indicators are provided. This therefore excludes, in particular, holding companies and agricultural businesses that are taxed on the basis of cadastral income.

The interest-free deferral applies, in principle, to all payments arising from the income tax returns (IRPEF and IRES) and the IRAP return for the 2025 tax year, due on 30 June 2026, or directly linked to that deadline. Specifically, the following payments are
covered:

• Final instalments for IRPEF, IRES and IRAP for 2025, as well as the corresponding first advance payments for 2026; 
• the 2025 final instalment for the regional IRPEF surcharge, as well as the 2025 final instalment and the first advance payment for 2026 for the municipal IRPEF surcharge;
• The 2025 final instalment and the first 2026 advance payment for the flat-rate tax on rental income (cedolare secca);
• Substitute tax of 15% or 5% for businesses and self-employed persons subject to flat-rate taxation;
• other substitute taxes arising from the income tax return and due by 30 June, including those relating to the two-year advance settlement scheme;
• IVIE and IVAFE wealth taxes;
• any optional adjustment of VAT in line with the ISA indices. 

The deferral also covers the VAT balance payment for 2025, provided that, when filing the annual VAT return, the already known deferral from the standard due date of 16 March to the income tax payment deadlines has been opted for. As before, this separate VAT deferral remains subject to interest at a rate of 0.40% for each month or part thereof.
Also to be included in the extension are contributions and fees whose due dates are directly linked to the deadlines for income tax or IRAP. These include, in particular, the 

• contributions to the INPS/NISF insurance scheme for tradespeople and traders
• as well as the Chamber of Commerce annual fee for entry in the commercial register. 

A key change compared with previous years concerns the grace period subject to a surcharge: if payment has not been made by 20 July 2026, it may be made within a further 30-day period – effectively by 20 August 2026 – with a surcharge now set at 0.80% (instead of the previous 0.40%). For the period from 20 July to 20 August 2026, this surcharge corresponds to a notional annual interest rate of around 9.4%. In the case of payment by instalments, however, the statutory instalment interest rate of currently 0.33% per month applies to instalments after the first one, which corresponds to around 4% p.a.
Recommendation: Provided the first instalment can be paid by 20 July 2026, paying in instalments is generally more cost-effective than simply deferring payment until 20 August 2026, because the 0.80% surcharge applies to the total tax amount, whilst the instalment interest is only charged on subsequent instalments.

Natural persons who do not derive income from business activities or self-employment, on the other hand, remain liable to pay the final balance and advance payments for IRPEF income tax, as well as the associated regional and local surcharges, by 30 June 2026; as well as the various substitute taxes (e.g. IVIE and IVAFE). With a small surcharge of 0.40%, payment may be made by 30 July 2026. Nothing therefore changes for these taxpayers. 

Corporations which, due to their turnover, do not fall within the reliability indices or which have a financial year that differs from the calendar year are not covered by the extension under DL 89/2026 and must continue to adhere to the standard deadlines. Where, for example, the extended 180-day deadline for the approval of the balance sheet has been utilised, the tax is payable by 31 July 2026 and, subject to a surcharge of 0.40%, by 31 August 2026.