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Italian income tax return: Redditi Persone fisiche form

The Redditi Persone fisiche form is the Italian income tax return that must be used by anyone with business or self-employment income, by non-residents who earned income in Italy and by heirs filing on behalf of a deceased taxpayer. The Redditi PF 2026 form, for tax year 2025, is filed online between 15 April and 2 November 2026 (31 October being a Saturday), either directly or through an authorised intermediary.

Up to date for 2026 — verified on September 24, 2026Official procedure, no printed formGuide: about 90 min

This content is part of the path: Investing and declaring financial income· Step 10 of 10· Last step of the path

This content is part of the path: Self-employed professional with withholding tax· Step 10 of 11· Next step: Paying Italian income tax (Irpef) with the F24: balance and advances

This content is part of the path: Moving back to Italy to work· Step 8 of 8· Last step of the path

This content is part of the path: Starting a business under the flat-rate regime· Step 11 of 12· Next step: Italian Chamber of Commerce annual fee: who pays, when and how to fill in the F24

This content is part of the path: Closing your business· Step 8 of 8· Last step of the path

Deadlines

From 15 April to 2 November 2026
Online filing of the Redditi PF 2026 form (tax year 2025); the 31 October deadline moves to 2 November because it falls on a Saturday
From 15 April to 30 June 2026
Period in which the Agenzia's page places paper filing at post offices
IRPEF balance and advance payments
Paid with the F24 form on the payment deadlines: see the related payment guide and advance-payment calculator

Documents to prepare

  • Certificates issued by withholding agents for the tax year
  • Records of business or self-employment income (registers, invoices, fees received)
  • Details of the land and buildings you own
  • Documents for deductible expenses and tax-credit items
  • Credentials for the Agenzia's reserved area, or an authorised intermediary
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 earned business income during the year, including through a shareholding, or self-employment income
  • Anyone with miscellaneous income, capital gains on the sale of shareholdings, income from a trust as beneficiary, income from land and buildings, investment income, or employment and pension income — the last two may use the 730 form instead
  • Non-residents who earned income in Italy
  • Heirs filing the return on behalf of a deceased taxpayer
  • 730 filers who must also complete sections RM, RS or RU: they file them with the cover page of the Redditi PF form, following its methods and deadlines

Worked example

Giulia Ferri, a self-employed graphic designer in Bologna, files Redditi PF 2026

In 2025 Giulia, who holds a VAT number, received 48,000 euros in fees as a self-employed worker. Because she has self-employment income, the 730 is not enough: she completes the Redditi PF 2026 form in the Redditi PF Web application in her reserved area, which also prepares the F24 form for the taxes due, and files it by Monday 2 November 2026. She does not work out the tax by hand: the brackets and credits are those of the related calculators. Her brother Luca, who is only an employee, can use the 730 instead.

How to fill it in, step by step

  1. Check whether you must use the Redditi PF form: business or self-employment income, residence abroad with income earned in Italy, or a return for a deceased taxpayer; with only employment or pension income you may choose the 730.
  2. Gather the documents for the tax year: certificates from withholding agents, business records and invoices, income from buildings and land, deductible expenses and tax-credit items.
  3. Choose your tool: the Redditi PF Web application in the reserved area of the Agenzia's website, the RedditiOnLine Pf software, or an authorised intermediary.
  4. Complete the parts of the form that apply to you, following the instructions the Agenzia publishes with the form.
  5. Check the return with the control procedure and file it online by 2 November 2026.
  6. Pay the taxes due with the F24 form, which the Agenzia's tools prepare automatically, at an affiliated bank; without an account at an affiliated bank, pay by transfer in euros.

Good to know

  • The form is made up of three booklets (fascicoli), each with its own instructions; the Agenzia publishes alongside them the table of municipal surcharges for the 2025 balance and the 2026 advance.
  • Cross-border users with a European digital identity (eIDAS login) can send the return for income earned in Italy through the Single Digital Gateway; an Italian tax code is required.
  • Taxpayers with employment income, similar income and pensions may file the 730 form instead.
  • The Redditi PF form is also the one heirs use to report the income of a deceased taxpayer.
  • Payment is made with the F24 form; taxpayers without an account at an affiliated bank may pay by transfer in euros to the State budget, or to the treasury accounts for regional and municipal taxes.

Common mistakes

  • Using the 730 with business income or VAT-registered self-employment income: that income is reported on the Redditi PF form.
  • Treating 31 October as the last day in 2026: the deadline moves to 2 November because the 31st is a Saturday, but no further.
  • Forgetting that a 730 filer who must complete sections RM, RS or RU files them with the Redditi PF cover page, within this form's deadlines.
  • Copying tax amounts by hand instead of using the F24 form prepared by the Agenzia's filing tools.

Frequently asked questions

When is the Redditi PF 2026 form due?

Online between 15 April and 2 November 2026, because 31 October is a Saturday. The Agenzia's page places paper filing at post offices between 15 April and 30 June 2026.

Can a VAT-registered self-employed person use the 730?

No: the Redditi PF form is the one for business and self-employment income. The 730 is limited to the income listed by the Agenzia, which includes self-employment income for which no VAT number is required.

Which tools can be used to complete it?

The Redditi PF Web application in the reserved area or the RedditiOnLine Pf software, which handle completion, filing and preparation of the F24 form; or an authorised intermediary.

Who reports the income of a deceased person?

The heirs, with a Redditi PF form filed on behalf of the deceased taxpayer.

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.