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 instalments (called rateizzazione in Italian). This can make it easier to manage your cash flow while staying compliant with tax deadlines.
When instalments apply
The instalment option applies only to the first tax payment of the year, which usually falls in June.
🔔Important update: The Italian Council of Ministers approved an extension of the income tax payment deadline from June 30 2026 to July 20 2026, with no additional surcharge. If payment is made after July 20, a 0.8% surcharge applies. The next payment deadline is August 19.
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 instalments
⚠️ Important:
The second advance payment, which is usually due in November, cannot be split into instalments unless the Italian Tax Office provides a specific exception.
Instalment schedule
If you choose to pay in instalments, the payments follow a fixed calendar set by the Italian tax authorities. The examples below represent two common scenarios:
Example 1: instalment 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: instalment schedule based on the deadline extension approved for 2026. A 0.80% surcharge is applied to the total tax amount before calculating instalments. Interest is then applied to each instalment.
Instalment | Due date (extension until July 20) | Interest |
1st | July 20 | 0.00% |
2nd | August 19 | 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 instalment must be made no later than December.
How to request instalments
If you would like to pay your income tax in instalments, simply let us know at assistenza@xolo.io. Our accounting partners will then prepare the updated F24 payment forms reflecting the instalment 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 instalment?
If an instalment is missed, it does not automatically move to the next payment. The taxpayer must regularize the missed instalment separately (typically via ravvedimento operoso), while continuing to pay future instalments 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 instalments, please note:
- instalments cannot be applied if the tax has already been paid in full.
- Each instalment 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 instalments are the right option, feel free to reach out to assistenza@xolo.io — we’ll be happy to help.