If you’re filing your Italian income tax return (Redditi PF) under the forfettario regime, 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 installments, the payments follow a fixed calendar set by the Italian tax authorities.
For example, the 2025 installment schedule is:
Installment | Deadline | Interest on installments | Interests on installments for payment after the original due date (0.40% surcharge applied before the interest rate) |
1st | July 21 | 0.00% | — |
2nd | August 20 | 0.18% | 0.00% |
3rd | September 16 | 0.51% | 0.18% |
4th | October 16 | 0.84% | 0.51% |
5th | November 16 | 1.17% | 0.84% |
6th | December 16 | 1.50% | 1.17% |
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
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.