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Filing the Italian Irap return (form Irap 2026)

The Irap return is used to declare the regional tax on productive activities (Legislative Decree 446/1997). It is filed online only, with form Irap 2026 for tax period 2025: partnerships and corporate-tax (Ires) entities whose tax period matches the calendar year send it between 15 April and 2 November 2026; Ires entities with a different financial year by the last day of the tenth month after the end of the tax period. What counts is the date the tax period ends, not the date the accounts are approved.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 60 min

This content is part of the path: The first tax return of an Srl· Step 9 of 9· Last step of the path

Deadlines

From 15 April to 2 November 2026
Partnerships and similar entities, and Ires entities and public administrations whose tax period matches the calendar year (31 October 2026 falls on a Saturday)
By the last day of the tenth month after the end of the tax period
Ires entities and public administrations whose tax period does not match the calendar year (art. 2, Presidential Decree 322/1998)

Documents to prepare

  • The accounts for tax period 2025
  • The date the tax period ends, which sets the deadline
  • The Agenzia delle Entrate's Irap 2026 compilation software, or equivalent software
  • Credentials for online filing
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Anyone habitually carrying on, within the regions, an independently organised activity aimed at producing or exchanging goods or supplying services: this is what triggers the tax
  • Companies and entities in every case, including State bodies and administrations: their activity always triggers the tax
  • Simple partnerships, general partnerships (snc) and limited partnerships (sas), and the companies and associations treated as such (article 5 of the Tuir)
  • Ires entities and public administrations, with different deadlines depending on whether the tax period matches the calendar year
  • Individuals: who must file and who is excluded is set by the form's instructions, which this page does not reproduce — check before completing it

Worked example

Rossi & Bianchi snc, a workshop in Brescia, sends its Irap 2026 return

The partnership's 2025 tax period ends on 31 December 2025. The managing partner downloads the Irap 2026 software from the Agenzia's website, completes it with the accountant from the accounts and creates the file to send. On 20 October 2026 the file is transmitted online: the return is on time, because for a general partnership the window runs from 15 April to 2 November 2026. The date on which the partners approved the accounts does not move this deadline.

How to fill it in, step by step

  1. Check that you must file: habitual exercise of an independently organised activity within the regions, or any activity if you are a company or an entity.
  2. Work out your deadline from the date your tax period ends, not from the date the accounts are approved.
  3. Download form Irap 2026 and its completion instructions from the Agenzia's « Modello e istruzioni » page.
  4. Complete the return with the Irap 2026 compilation software, which also creates the file to send online; the application checks by itself whether a newer version exists.
  5. Check the file with the control procedure provided in the same section.
  6. Send the file online by the deadline that applies to you and keep the receipt.

Good to know

  • The Irap tax period is the same as the one used for income taxes.
  • In 2026 the ordinary deadline is 2 November because 31 October falls on a Saturday.
  • The Agenzia also publishes the form in German and Slovenian.
  • This page gives no rates and no method of calculating or paying the tax: those are in the form's instructions, which we do not reproduce.
  • For companies, the ires calculator estimates the other income tax, declared on form Redditi SC.

Common mistakes

  • Working out the deadline from the date the accounts are approved instead of the date the tax period ends.
  • Using the 15 April – 2 November window for a financial year that does not match the calendar year: it applies only to matching periods.
  • Thinking the form can be filed on paper: filing is online only.
  • Using an outdated version of the software instead of letting it update at start-up.

Frequently asked questions

What is the Irap return?

It is the return used to declare the regional tax on productive activities, governed by Legislative Decree 446/1997, whose period matches that of income taxes.

When is the Irap 2026 return due?

For partnerships and similar entities and for Ires entities whose tax period matches the calendar year, between 15 April and 2 November 2026; for Ires entities with a non-matching period, by the last day of the tenth month after the end of the tax period.

Can it be filed on paper?

No, form Irap must be filed online; the Agenzia's compilation software creates the file to send.

Does the date the accounts are approved change the deadline?

No: the Agenzia states that only the date the tax period ends matters, not the date the accounts are approved.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.