Paying personal income tax

Latest update: 29/03/2022

Tax calculated using the Redditi PF form along with any first payment on account must be paid by 30 June of the year in which the tax return is filed, or within the following 30 days subject to a supplement of 0.40%. The deadline for any second or single payment on account is 30 November.

Payment on account is due if the personal income tax declared in the year in question (referring, therefore, to the previous year), net of deductions, tax credits, withholdings and surpluses, is greater than EUR 51.65. The payment on account is equal to 100% of the tax declared in the year and must be paid in one or two instalments, depending on the amount

• a single payment by 30 November of the year following 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, equal to 40%, is payable by 30 June of the year following the tax year (together with the balance), while the second instalment – the remaining 60% – must be paid by 30 November of the year following the tax year.

Tax is paid using form F24(IT).

NB: if taxpayers expect their personal tax bill to be lower the following year (owing to more expenses or a lower income, for example), they may determine how much the payments on account should be based on the lower tax amount. The balance and the first payment on account may be paid in monthly instalments (the November payment on account must be a single payment). In any case, all monthly instalments must have been paid by November.