Paying personal income tax

Latest update: 29/03/2022

The normal tax deadlines must be observed , unless extended.

In particular

• the current-year balance and any first payment on account for the subsequent year must be paid by 30 June of the year in which the declaration is submitted, or within the subsequent 30 days, subject to a surcharge of 0.40%
• any second or single payment on account for the subsequent year must be paid by 30 November of the year in which the declaration is submitted.

The Irpef payment on account is due if the amount declared during the year (and thus referring to the previous year), net of deductions, tax credits, withholdings and surpluses, exceeds EUR 51.65. The payment on account for the subsequent year is equal to 100% of the amount declared during the year and must be paid in one or two instalments, depending on the amount:

• single payment by 30 November if the amount is less than EUR 257.52
• two instalments: the first equal to 40% by 30 June (together with the current-year balance), the second equal to the remaining 60% by 30 November if the amount is equal to or exceeds EUR 257.52.