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Paying Italian income tax (Irpef) with the F24: balance and advances

Italian personal income tax (Irpef) is paid with the F24 form: each year you pay the balance for the previous year and an advance for the current one. Unless the deadline is extended, the balance and the first advance instalment are due by 30 June of the year you file the return, or within the following 30 days with a 0.40% surcharge; the second or single advance instalment is due by 30 November.

Up to date for 2026 — verified on September 24, 2026Official procedure, no printed formGuide: about 20 min

This content is part of the path: Self-employed professional with withholding tax· Step 11 of 11· Last step of the path

Deadlines

30 June of the filing year
Balance for the previous year and, where due, the first advance instalment (40%), unless extended
Within 30 days after 30 June
The same amounts plus a 0.40% surcharge
30 November of the tax year
Second advance instalment (60%), or a single payment if the advance is below 257.52 euros

Documents to prepare

  • The year's tax return (Redditi PF, or 730 without a withholding agent) showing the tax due
  • The taxpayer's Italian tax code (codice fiscale)
  • SPID, CIE or CNS credentials for F24 Web, or access to online banking
  • The advances already paid for the previous year
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 filing the Redditi Persone fisiche return with tax to pay: all taxpayers pay their taxes with the F24 form
  • Anyone filing the 730 return without a withholding agent (sostituto d'imposta): the same payment rules as for Redditi PF apply
  • Anyone filing the 730 through an employer or pension provider does not pay directly: the balance and advances are deducted from salary or pension from July onwards
  • An advance is only due if the declared tax, after deductions, tax credits, withholdings and surpluses, exceeds 51.65 euros
  • Non-residents may also pay by other means, for instance by bank transfer

Worked example

Chiara Longo files her 2026 return without a withholding agent

In 2026 Chiara files her return for 2025. After deductions, credits and withholdings her declared Irpef is 1,800 euros, and she paid no advance in 2025, so her 2025 balance is 1,800 euros. Because 1,800 euros is above 51.65 euros, she also owes an advance for 2026 equal to 100% of the declared tax, that is 1,800 euros. The advance is above 257.52 euros, so it is split in two: 720 euros (40%) by 30 June 2026 together with the balance, 2,520 euros in total, and 1,080 euros (60%) by 30 November 2026. If she pays in July, within the following 30 days, she pays 2,520 euros plus 0.40%, that is 2,530.08 euros.

How to fill it in, step by step

  1. Take the balance due from your return and check that the declared tax, net of deductions, credits, withholdings and surpluses, is above 51.65 euros: only then is an advance due.
  2. Work out the advance: 100% of the declared tax, or the lower tax you expect to owe for the current year.
  3. Split the advance: a single payment by 30 November if it is below 257.52 euros, otherwise 40% by 30 June and 60% by 30 November (two equal instalments for ISA taxpayers and the flat-rate regime).
  4. Fill in the Erario section of the F24: the taxpayer's tax code and personal details, the tax code (codice tributo) for each amount, the reference year in four digits and "0101" in the instalment column for amounts paid in one go.
  5. Enter every amount with two decimals, rounding the cent up if the third decimal is 5 or more and down otherwise.
  6. Pay by the deadline: electronically if you hold a VAT number, or with the paper F24 at a bank, a post office or Agenzia delle Entrate-Riscossione if you do not.

Good to know

  • The advance need not be 100% of last year's tax: the Agenzia's page also allows the lower tax the taxpayer expects to owe for the following year.
  • ISA taxpayers and those in the flat-rate regime split differently: two equal instalments (30 June and 30 November), and a single payment by 30 November if the total due does not exceed 206 euros.
  • The Agenzia's F24 Web service is free: payment is a direct debit on your bank account on the due date you enter, even if the form is sent earlier, and it can be cancelled up to the third-to-last working day before that date.
  • If you offset tax credits in the F24, it must be filed only through the Agenzia's online services, and a zero-balance F24 must always be filed online.
  • The Irpef brackets and rates are not repeated here: the irpef-scaglioni calculator carries them with their sources. This page covers paying the tax, not computing it.

Common mistakes

  • Getting the codice tributo, the reference period or the tax code wrong: these are the most frequent errors according to the Agenzia, which offers the Civis F24 service to fix them.
  • Forgetting the advance when paying the balance: in June the previous year's balance and the first advance for the current year fall due together.
  • Paying cash at the counter while holding a VAT number: for VAT-registered taxpayers the F24 must be filed electronically only.
  • Paying the June amount in July without the 0.40% surcharge.
  • Writing "70" instead of "70,00": amounts must always show two decimals, even when they are zero.

Frequently asked questions

When is the Irpef balance due?

Unless extended, by 30 June of the year in which the return is filed, or within the following 30 days with a 0.40% surcharge.

When is an Irpef advance due?

When the tax declared in the year, after deductions, tax credits, withholdings and surpluses, is above 51.65 euros. It equals 100% of the declared tax, or the lower tax the taxpayer expects to owe.

Is the advance paid in one or two instalments?

In one payment by 30 November if it is below 257.52 euros; otherwise in two, 40% by 30 June and 60% by 30 November. ISA taxpayers and the flat-rate regime pay two equal instalments, or one by 30 November if the total does not exceed 206 euros.

Do 730 filers use the F24?

Only if they have no withholding agent. With one, the amounts resulting from the return are deducted from or refunded through salary or pension from July onwards.

Can I pay a paper F24 at my bank?

Yes, if you do not hold a VAT number and do not offset credits: a paper F24 can be handed in at a bank, a post office or Agenzia delle Entrate-Riscossione. VAT-registered taxpayers must pay electronically.

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.