Module 222 min2196 wordsFree — no account
Working out and paying IVIE and IVAFE
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Ivie, what it is — verified on September 25, 2026
- Agenzia delle Entrate — Ivie, tax base and rate — verified on September 25, 2026
- Agenzia delle Entrate — Ivie, payment and return — verified on September 25, 2026
- Agenzia delle Entrate — Ivafe, tax base and rates — verified on September 25, 2026
- Agenzia delle Entrate — Ivafe, payment and return — verified on September 25, 2026
- Agenzia delle Entrate — How IRPEF is paid — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard IVIE rate since 2024 — 1.06 %
agenziaentrate.gov.it · 2026 rules - Threshold at or below which IVIE is not paid — 200 €
agenziaentrate.gov.it · 2026 rules - IVIE rate on a luxury main home (A/1, A/8, A/9) — 0.4 %
agenziaentrate.gov.it · 2026 rules - Annual deduction for that main home — 200 €
agenziaentrate.gov.it · 2026 rules - Standard IVAFE rate (2 per thousand) — 0.2 %
agenziaentrate.gov.it · 2026 rules - IVAFE rate in privileged tax regimes (4 per thousand) — 0.4 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Work out the IVIE on your foreign property
Value, share, months held, main home and the 200 euro threshold in a single calculation.
- Work out the IVAFE on foreign securities and accounts
Standard or higher rate, holding period and the flat charge on current accounts.
- Paying the balance and advances with the F24
The June and November deadlines and how the advance is split, which also govern IVIE and IVAFE.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.