If you’re filing your Italian income tax return (Modello Redditi PF), you don’t always have to pay everything at once.
In many cases, you can choose to split the payment into monthly installments (called rateizzazione in Italian). This can make it easier to manage your cash flow while staying compliant with tax deadlines.
When installments apply
The installment option applies only to the first tax payment of the year, which usually falls in June.
This payment includes two parts:
- Saldo – the balance for the previous tax year
- First advance payment (acconto) – the first prepayment for the current tax year
You can choose to pay this amount:
- In a single payment, or
- In monthly installments
⚠️ Important:
The second advance payment, which is usually due in November, cannot be split into installments unless the Italian Tax Office provides a specific exception.
Installment schedule
If you choose to pay in installments, the payments follow a fixed calendar set by the Italian tax authorities. The examples below represent two common scenarios:
Example 1: installment schedule based on the statutory deadline of 30 June
Instalment | Due date (based on statutory deadline of June 30) | Interest |
1st | June 30 | 0.00% |
2nd | July 16 | 0.18% |
3rd | August 20 | 0.51% |
4th | September 16 | 0.84% |
5th | October 16 | 1.17% |
6th | November 16 | 1.50% |
7th | December 16 | 1.83% |
Example 2: installment schedule based on a request to extend the deadline to July 30. A 0.40% surcharge is applied to the total tax amount before calculating installments. Interest is then applied to each installment.
Instalment | Due date (extension until July 30) | Interest |
1st | July 30 | 0.00% |
2nd | August 20 | 0.18% |
3rd | September 16 | 0.51% |
4th | October 16 | 0.84% |
5th | November 16 | 1.17% |
6th | December 16 | 1.50% |
7th | — | — |
Please note that, in all cases, the final installment must be made no later than December.
How to request installments
If you would like to pay your income tax in installments, simply let us know at assistenza@xolo.io. Our accounting partners will then prepare the updated F24 payment forms reflecting the installment schedule.
Once ready:
- Your F24 payment forms will appear in your Fiscal Calendar
- Each payment will have its own deadline
- You’ll be able to follow the schedule step by step
What happens if I miss an installment?
If an installment is missed, it does not automatically move to the next payment. The taxpayer must regularize the missed installment separately (typically via ravvedimento operoso), while continuing to pay future installments according to the original schedule.
Please note: if the F24 payment includes INPS contributions, these cannot be regularized via ravvedimento operoso. In such cases, only the tax amounts due to the Erario (tax authority) can be corrected through ravvedimento. Any late payment differences related to INPS contributions will be calculated and requested directly by INPS at a later stage.
Important things to keep in mind
Before requesting installments, please note:
- installments cannot be applied if the tax has already been paid in full.
- Each installment must be paid on time to avoid penalties.
- Payments must be made in the correct order, following the official schedule.
- The November advance payment is normally a single payment and cannot be split.
💡 Need help deciding?
If your tax amount is high and you’re unsure whether installments are the right option, feel free to reach out to assistenza@xolo.io — we’ll be happy to help.