Paying personal income tax
Latest update: 31/03/2023
Taxpayers pay personal income tax (Irpef) via payment on account – in one or two instalments – plus a balancing payment. In particular, each year you pay the balance for the previous year and a payment on account for the current year.
Payment on account is due if the personal income tax declared in the current year (referring, therefore, to the previous year) is greater than EUR 51.65 net of deductions, tax credits, withholdings and surpluses. The payment on account is equal to 100% of the tax declared in the year or the tax that the taxpayer expects to have to pay for the following year, if lower.
Payment on account for the current year must be paid in one or two instalments, depending on the amount:
- a single payment by 30 November of the tax year, if the payment on account is less than EUR 257.52
- two instalments, if the payment on account is greater than or equal to EUR 257.52; the first instalment is equal to 40% and is payable by 30 June of the tax year (together with the balance for the previous year), while the second instalment is for the remaining 60% and must be paid by 30 November of the same year.
Persons who have to apply the Tax Compliance Indicators (ISA) (IT) and those covered by the flat-rate scheme, should:
- make a single payment by 30 November if the total amount does not exceed EUR 206; or
- pay on account two equal instalments by the same deadlines as for other taxpayers (30 June and 30 November).
To sum up: unless an extension is granted, the balance and any first payment on account must be paid by 30 June of the year in which the tax return is filed, or within the subsequent 30 days subject to a supplement of 0.40%. The deadline for any second or single payment on account is 30 November.
All taxpayers pay tax using form F24(IT).
Non-residents may also pay tax in other ways, for example by bank transfer or through the Revenue Agency online services. For more information, see the Guide to Completion for Non-Residents in the instructions for Form for Tax Return by Natural Persons – File 2(IT).
Taxpayers filing form 730, if the tax is not deducted at source, use the same methods for payment of tax as taxpayers who use form REDDITI PF.
However, taxpayers filing form 730 whose tax is deducted at source do not pay the tax themselves. Any tax owed or overpaid, which comes to light when the tax bill is calculated, is deducted from or paid back into the salary directly by the withholding agent (employer or pension provider), starting from the month of July.
- a single payment by 30 November if the payment on account is less than EUR 257.52;
- two instalments, if the payment on account is greater than or equal to EUR 257.52; the first instalment is equal to 40% and is payable by 30 June (together with the balance for the previous year), while the second instalment is for the remaining 60% and must be paid by 30 November. For those who have to apply Tax Compliance Indicators (ISA) (IT) and those who come under the flat-rate system(IT), two instalments equal to 50% of the amount due are paid.
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