Tax deadlines
Italy’s late Redditi PF 2026 return is due 1 February 2027
Tax deadlines · · 2 min read
By Lorenzo Schiavone · calculator developer
If you had to declare 2025 income and filed no return by 2 November 2026, you can file a late Redditi PF 2026 return by Monday 1 February 2027. The Italian tax agency confirms the 90-day window and the move from 31 January, which falls on a Sunday. Agenzia delle Entrate guidance on late returns
Check your filing receipt before filling in the form
The right route depends on what the tax agency accepted. Find the electronic receipt for your 730 or Redditi PF and check the result. A saved draft and an accepted return are two different situations.
If you find a missing CU certificate in an accepted 730, start with the correction procedure. If you missed the regular filing deadline altogether, use a late Redditi PF return within the 90-day window. Instructions for late and supplementary returns
| Situation | Route to check |
|---|---|
| No accepted return and a filing obligation | Late Redditi PF 2026 by 1 February 2027 |
| Accepted return with errors or missing income | Supplementary return as applicable |
| Accepted 730 with a withholding agent problem | Type 2 procedure where applicable |
How to file a late Redditi PF 2026
Use the Redditi Persone fisiche 2026 form for tax year 2025. The Italian tax agency lists its pre-filled return web application as a filing channel. If you need help completing the relevant schedules, use an authorised intermediary. After filing, verify acceptance and keep the receipt. Filing channel specified by the tax agency
Before filing, check your 2026 CU certificates and the other income and withholding for 2025. If you changed employer or received an INPS benefit, check whether a certificate is missing. How to check two CU certificates.
Filing, tax payments and penalties require separate checks
The 90-day window covers filing. Check separately whether you owe tax, which payment deadlines apply and whether you need to pay penalties or interest or use the voluntary correction procedure (ravvedimento). The calculation depends on your amounts and dates.
The 10 November date for a type 2 supplementary 730 concerns a separate procedure after the withholding agent refuses the tax adjustment, in the cases the agency describes. If you have an accepted return, read the guide to correcting a 730. Type 2 instructions
Frequently asked questions
Can I still submit an ordinary 730/2026? ▾
If you filed no return and have a filing obligation, after 2 November the tax agency directs you to late Redditi PF 2026 by 1 February 2027.
Why is the deadline 1 February 2027? ▾
The 90th day from the regular 2 November deadline is Sunday 31 January. The tax agency gives the following Monday as the deadline.
Does the late Redditi PF 2026 cover my 2026 pay? ▾
The 2026 form declares 2025 income. The filing date moves into 2027, while the tax year stays 2025.
Sources and method
- Agenzia delle Entrate · late, supplementary and additional Redditi PF returns
- Agenzia delle Entrate · regular deadline of 2 November 2026
- Agenzia delle Entrate · type 2 supplementary 730 after withholding agent refusal
Each guide states the period it covers and the assumptions behind its examples. Net pay estimates flag any prior-year municipal rates. The actual monthly payslip may differ from the annual average.