Learn › Filing taxes in Italy

In short: Most employees and pensioners in Italy file form 730, while people with a VAT number or more complex income use the Modello Redditi Persone Fisiche. The Agenzia delle Entrate provides a pre-filled return that you access online with SPID, CIE or CNS and can either accept or edit. Typical deadlines (2026 figures) are around 30 September for the 730 and early November for the Modello Redditi PF. This text is for information only and is not a substitute for an accountant or a tax assistance centre (CAF).

Filing your tax return in Italy

Kontoo editorial team · Updated 06/24/2026

In Italy many taxpayers settle up with the tax office once a year through an income tax return. Employees and pensioners usually file form 730, while people with a VAT number (partita IVA) or more complex income file the Modello Redditi PF. The tax authority (Agenzia delle Entrate) offers a pre-filled return (dichiarazione precompilata), already populated with data it holds, such as your income certificate, medical expenses and mortgage interest. This chapter explains the basics in plain terms; it is financial education, not tax advice.

Work out which form applies to you: the 730 for employees and pensioners, the Modello Redditi PF for VAT holders and more complex situations.
Log in to the Agenzia delle Entrate portal with SPID, CIE or CNS and open your pre-filled return.
Check the data already entered (income, withholdings, deductible expenses) and add anything missing, such as deductions that were not reported.
Submit before the deadline: the 730 is usually due around 30 September, the Modello Redditi PF around early November (2026 figures, check the official dates).

What matters

A tax return is the annual reconciliation between the tax already paid and what you actually owe. In Italy the main personal tax is IRPEF, which is progressive in brackets. For 2026 there are three rates: 23% up to 28,000 euros, 33% above 28,000 and up to 50,000 euros (cut from the previous 35%), and 43% above 50,000 euros (2026 figures; check the official rates if in doubt). The starting point for almost everyone is the pre-filled return on the Agenzia delle Entrate portal. A lot of data flows into it: income and withholdings from the income certificate, medical expenses, mortgage interest, insurance premiums and other items reported by institutions and providers. Your job is to check it is all correct and add what is missing, because every deductible expense you leave out is a saving you forgo. Employees and pensioners usually use the 730, with the advantage that the balance is settled directly in their payslip or pension. People with a VAT number, including the flat-rate (forfettario) scheme, or more varied income use the Modello Redditi PF, paying tax with the F24 form. In recent years the 730 has been broadened: employees and pensioners can also declare foreign investments, capital gains and crypto-assets through dedicated sections. This chapter is an educational guide and not tax advice: for your specific situation, consult a CAF or an accountant (commercialista).

ExampleSimplified example (2026 figures, rounded). Taxable income of 35,000 euros. Gross IRPEF: 28,000 × 23% = 6,440 euros, plus 7,000 × 33% = 2,310 euros, for a total of about 8,750 euros. Deductions and credits (for example medical expenses or employment) are then subtracted, lowering the effective tax. This is illustrative only; your real result depends on your situation.

Open your pre-filled return on the official Agenzia delle Entrate site, and use Kontoo through the year to track deductible costs such as medical or mortgage expenses.

In depth

730 or Modello Redditi PF: how to choose

The 730 is the simplest route for employees and pensioners who have a withholding agent: the refund or extra tax flows through the payslip or pension. The Modello Redditi PF is required for people with a VAT number (including flat-rate) or business income, and is paid via F24. In many cases the software guides you to the correct form.

Deadlines and access (2026 figures)

The pre-filled 730 is usually available from spring and can be submitted until around 30 September; the Modello Redditi PF has a wider window, around early November. Dates can change from year to year, so always verify the official ones on the Agenzia delle Entrate site. Access is via SPID, CIE or CNS.

Important note

This chapter is for information and education only and is not tax, legal or financial advice. For concrete decisions consult a CAF, an accountant, or the official Agenzia delle Entrate sources.

Checklist

I know whether form 730 or the Modello Redditi PF applies to me
I can access the pre-filled return with SPID, CIE or CNS
I have checked the pre-filled data and added missing deductible expenses
I know my deadline and have marked the date

Common myths

Myth: The pre-filled return is always correct, just accept it.

Reality: It is a great starting point, but it can be incomplete: some deductible expenses are not reported automatically. Always review and complete it before you submit.

Myth: If I use the 730 I do not need to keep anything.

Reality: You still need to keep receipts and documents for the expenses you declared, because the Agenzia delle Entrate can ask for them in a check, even in later years.

Frequently asked questions

Do I always have to file a tax return?

Not always. Some taxpayers, for example those with a single employment or pension income already taxed at source, may be exempt. In other cases filing is still worthwhile to claim refunds through deductible expenses. If unsure, ask a CAF, a tax professional or check the Agenzia delle Entrate.

What is the difference between form 730 and Modello Redditi PF?

The 730 is designed for employees and pensioners: it is simpler and the balance (refund or extra tax) is settled in your payslip or pension. The Modello Redditi PF covers VAT holders and more complex situations, with tax paid via the F24 form.

What is the pre-filled return?

It is the return the Agenzia delle Entrate prepares for you using data it already holds, such as your income certificate (Certificazione Unica), medical expenses and mortgage interest. You can accept it as is, or correct and complete it before submitting.

How do I access my return online?

Through the Agenzia delle Entrate portal, signing in with SPID, the electronic ID card (CIE) or the National Services Card (CNS).

All lessons · Glossary · Editorial · Kontoo does the math and explains – this is general education, not tax, legal or financial advice.

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