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Italian 730 tax return (pre-filled and ordinary)

The 730 is the Italian income tax return designed for employees, pensioners and holders of certain other income: the taxpayer does no calculations and receives any refund, or has any amount due withheld, directly through payroll or the pension. The 730/2026 form, for 2025 income, is filed by 30 September 2026, whether in the pre-filled version the Agenzia makes available or in the ordinary version.

Up to date for 2026 — verified on September 24, 2026Official procedure, no printed formGuide: about 45 min

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Deadlines

15 January 2026
Deadline for a withholding agent to announce that it provides tax assistance, if the 730 is to be filed with it
30 September 2026
Filing of the pre-filled or ordinary 730/2026, directly with the Agenzia, with the withholding agent, with a CAF or with an authorised professional
From July 2026
Refund generally paid through payroll; for pensioners from August or September

Documents to prepare

  • Single certification (Certificazione unica) issued by the employer or pension provider
  • Documents for deductible expenses and tax-credit items missing from the pre-filled return
  • Details of the land and buildings you own
  • Details of the withholding agent that will make the adjustment, if any
  • SPID, CIE or CNS credentials, or a delegation to a CAF or an authorised professional
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 who in 2025 received employment or similar income, income from land and buildings, investment income or miscellaneous income
  • Anyone with self-employment income for which no VAT number is required, for example services not carried out on a regular basis
  • Anyone with certain income taxed separately or subject to substitute tax (section M), capital gains (section T), or who must complete section W for foreign assets
  • Employees and pensioners with no withholding agent to make the adjustment in 2026, and people without a VAT number whose only income is other than employment income, for example income from buildings only
  • Not those with business income or VAT-registered self-employment income: that income is reported on the Redditi Persone fisiche form

Worked example

Chiara Russo, an office employee in Turin, files a pre-filled 730/2026

Chiara worked as an employee throughout 2025, earning 32,000 euros certified by her employer, and paid 900 euros in medical expenses. She logs in to the pre-filled 730 with SPID, checks the data, adds an expense that was missing, completes the form for the 8, 5 and 2 per thousand allocations and names her employer as the withholding agent that will make the adjustment. She files it by 30 September 2026 and the refund arrives in her pay. IRPEF and tax credits are those of the related calculators; the 730 works them out itself.

How to fill it in, step by step

  1. Check that you can use the 730: income from employment, pensions, buildings and land, investments or the other income listed by the Agenzia, with no business income or VAT-registered self-employment income.
  2. Open the pre-filled 730 in the reserved area of the Agenzia's website with SPID, CIE or CNS, or go to your withholding agent, a CAF or an authorised professional.
  3. Check the pre-filled data carefully: correct or complete anything wrong or missing and add the deductible expenses and tax-credit items that are not included.
  4. Enter the details of the withholding agent that will make the adjustment, or tick the box « Mod. 730 dipendenti senza sostituto » if you have none.
  5. Complete the form for allocating the 8, 5 and 2 per thousand of IRPEF, even if you make no choice.
  6. Accept or amend the 730 and file it by 30 September 2026; if you use an intermediary, give it a delegation and hand over the allocation form in a sealed envelope.

Good to know

  • The pre-filled 730 also offers a simplified, guided mode: the information the Agenzia holds is presented in plain language and carried over automatically into the form's fields.
  • If the 730 is filed with changes, the Agenzia produces a new 730 and a new 730-3 with the results of the assessment.
  • Anyone with no withholding agent able to make the adjustment who uses the ordinary 730 must go through a CAF or an authorised professional.
  • Offsetting the 730 credit in the F24 form is done only through the Agenzia's online services; above 5,000 euros of credit a compliance endorsement (visto di conformità) is required, and offsetting is possible from the tenth day after filing.
  • Amounts due for sections M, T and W, or for income from work in the tourism sector, are paid with the F24 form rather than withheld from pay.

Common mistakes

  • Accepting the pre-filled return without checking it: wrong or missing data, such as unreported income, must be corrected before filing.
  • Not handing in the 8, 5 and 2 per thousand form because no choice is made: it must be completed and handed in anyway.
  • Using the 730 with self-employment income that requires a VAT number, which belongs on the Redditi PF form instead.
  • Forgetting that sections RM, RS and RU are not filed with the 730 but with the cover page of the Redditi PF form, within its deadlines.

Frequently asked questions

When is the 730/2026 due?

By 30 September 2026, for both the pre-filled and the ordinary version.

Can I file the 730 without a withholding agent?

Yes: employees and pensioners can file it by ticking the box « Mod. 730 dipendenti senza sostituto », and so can people without a VAT number whose only income is other than employment income. With the ordinary 730, however, anyone without a withholding agent must go through a CAF or an authorised professional.

When is the refund paid?

Generally through payroll from July; for pensioners, on the pension instalment from August or September.

How do I access the pre-filled 730?

In the reserved area of the Agenzia delle Entrate website, with SPID, CIE or CNS credentials.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

This topic in other countries

Each country applies its own law: these pages are written in its language and read from its official sources.

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.