IRPEF — Italian Individual Income Tax
Italian personal income tax (IRPEF) balance for 2025 and first acconto for 2026. Also covers INPS contributions for self-employed (Gestione Separata).
Filing deadline
June 30, 2026
- Country
- Italy
- Tax year
- 2025
- Official
- Tax authority
What is this deadline?
Annual IRPEF (Imposta sul Reddito delle Persone Fisiche) for 2025 — balance plus first payment on account for 2026. Partita IVA holders file the Modello Redditi PF.
Who needs to file?
- Residents with income above the threshold
- Partita IVA holders (including regime forfettario)
- Non-residents with Italian-source income
How to file
- Agenzia delle Entrate with SPID, CIE, or CNS
- Through a commercialista
What people miss
- Regime forfettario flat 15% (5% first 5 years for new businesses) with a gross revenue cap of €85k
- INPS Gestione Separata rate is separate from income tax — ~26% of net on top
- IRAP — regional tax; forfettario is exempt, ordinary regime pays ~3.9%
- Acconto IRPEF — two payments on account (June and November) targeting 100% of prior year
- Comunale / Regionale IRPEF surcharges apply on top of national rates
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.
Use this skill whenever asked about Italian INPS social contributions for self-employed professionals (Gestione Separata). Trigger on phrases like "INPS contributions", "Gestione Separata", "contributi previdenziali", "aliquota INPS", "rivalsa 4%", "acconto saldo INPS", "minimale contributivo", "massimale INPS", "F24 contributi", "how much INPS do I pay", or any question about Italian freelance social security obligations. Also trigger when classifying bank statement transactions showing F24 INPS payments, Gestione Separata acconti/saldo debits, or Agenzia delle Entrate INPS-related debits. ALWAYS read this skill before touching any Italian social contribution work.
Use this skill whenever asked to prepare, review, or classify transactions for an Italian VAT return (Liquidazione IVA Periodica / LIPE) for a self-employed individual or small business under the regime ordinario in Italy. Trigger on phrases like "prepare LIPE", "Italian VAT return", "Liquidazione IVA", "IVA italiana", "classify transactions for Italian VAT", or any request involving Italy VAT filing. This skill covers Italy only, regime ordinario (monthly or quarterly LIPE). Regime forfettario, regime dei minimi, split payment, margin schemes, and VAT groups are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any Italian VAT work.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.