Italian tax return for foreigners: 730 or Redditi in 2026

In short. An Italian tax return for foreigners may use form 730 or Redditi Persone fisiche, depending on tax residence and income rather than nationality alone. The 2026 returns cover 2025. Ordinary filing closed on 30 September for the 730 and 2 November for electronic Redditi. As at 10 November 2026, check whether you need a late return, an amendment or no return at all.

Here you will find how to choose the form, check filing obligations, prepare evidence and identify the appropriate route after the 2026 ordinary deadlines.

Reviewed 10 November 2026. These are general rules, not personalised advice: exemptions, family relief, tax residence and corrections depend on the individual circumstances and the tax year concerned.

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Who needs to file an Italian tax return?

A foreign national should check filing obligations against their income and tax position. Nationality alone neither exempts someone from filing nor means that everyone arriving in Italy must submit a return regardless of circumstances.

The official instructions for form 730/2026 require taxpayers to check their 2025 income against the exemption conditions. Someone who is exempt may still file to claim an available relief or tax credit. An expense does not automatically produce a refund.

An employment or pension income already correctly adjusted for tax may fall within an exemption, provided the other conditions are met and there is no additional income requiring a return. A single Certificazione Unica, or CU, is not enough on its own to prove exemption. Where there are several certificates, check whether all the income was combined and taxed correctly.

Tax residence follows Article 2 of Presidential Decree No. 917 of 22 December 1986, Italy’s Income Tax Code (TUIR): residence, domicile or physical presence for most of the tax year can be relevant, including fractions of days. Article 3 generally distinguishes residents’ worldwide income from non-residents’ Italian-source income, subject to specific rules and treaties.

Tell the person preparing the return about income, property and financial assets abroad. Tax already paid elsewhere does not automatically remove Italian reporting duties: treaty provisions, available credits and foreign-asset reporting must be considered separately.

An immigration permit does not determine tax residence by itself. For the immigration categories, see Types of residence permit in Italy: complete list and guides. That administrative classification is not a substitute for the tax-residence assessment.

Official further reading: Instructions for form 730/2026 – Revenue Agency (Italian text).

Italian tax return for foreigners: should you use 730 or Redditi?

Form 730 is available for the taxpayer categories and income types permitted by its instructions. Redditi Persone fisiche is required where the taxpayer falls outside those conditions, including specified business and professional income.

Employees and pensioners are common users of the 730, but they are not its only eligible categories. The form can also include other expressly permitted income. Do not choose purely by job title or assume that the end of a contract makes the 730 unavailable.

The Revenue Agency’s Redditi PF guidance identifies people who must use that form. They include taxpayers with 2025 business income or self-employment income requiring a partita IVA. The guidance also covers the specified situations of non-residence in Italy during 2025 or 2026.

A partita IVA is the registration used for relevant business or professional activities. Operating under the forfettario regime does not turn a business return into a 730. For the underlying activity, see Partita IVA for Foreigners: How to Open a VAT Number in Italy (2026) and Forfettario regime for foreigners in Italy: 2026 requirements and limits.

A “sostituto d’imposta” is the employer or pension institution handling withholding and tax adjustments. Eligible taxpayers may use the 730 without that withholding agent, even where one exists. A resulting refund is handled by the Agency, while tax due follows the prescribed payment route.

Foreign assets do not invariably require Redditi. The 730 now includes sections for specified overseas investments, assets and financial income. Check the current form rather than assuming that older guidance still describes every permitted income type.

What were the 2026 deadlines, and what if you missed them?

As at 10 November 2026, ordinary filing for both the 730 and electronic Redditi has closed. The date for submitting a return is also not necessarily the date for paying the tax shown by it.

The Revenue Agency’s page on submission and subsequent steps for the 2026 pre-filled return gives this ordinary filing calendar:

The electronic Redditi deadline moved because 31 October was a Saturday and 1 November a public holiday. These dates describe the ordinary individual filing routes, not every exceptional filing situation.

If no required return was submitted, the official late Redditi guidance allows a return within 90 days of the ordinary deadline. For the 2026 return, it gives 1 February 2027 as the last date. Penalties remain relevant, and any tax and interest must be checked. This is not a penalty-free extension or a reopening of ordinary 730 filing.

If a return has already been submitted, the issue is different: an amended return may be needed. Do not submit another claim as though the first one never existed. Article 2 of Presidential Decree No. 322 of 22 July 1998 distinguishes late returns from amendments. The appropriate action depends on what was filed and what needs changing.

Check the submitted form, filing receipt, payments and notices before choosing a remedy. Giving documents to an intermediary does not by itself prove that a return was successfully transmitted and accepted.

What documents do you need, including for family members abroad?

Prepare evidence of income, expenses and the relief claimed for 2025. The necessary documents depend on the return and the taxpayer’s circumstances; not every payment is deductible or eligible for a tax reduction.

• Consistent personal details and tax code. For that separate document, see Italian tax code for foreigners: how to get your codice fiscale.
• CU certificates and other evidence of income and withholding, including income missing from the pre-filled return and foreign income requiring assessment.
• Invoices, receipts and payment evidence for the expenses being claimed, subject to the conditions for each relief.
• Relevant F24 tax payments, the previous return and details of any credits carried forward.
• Family information and evidence where needed to establish the particular relief: relationship, residence and income are separate facts.

Family members living abroad require an important eligibility check. Under Article 12(2-bis) TUIR, the family-dependant tax reductions in paragraph 1 are unavailable to taxpayers who are not citizens of Italy, an EU state or a European Economic Area state in relation to family members resident abroad. The 730/2026 instructions identify this restriction as applying from 2025.

Sending money to a relative or obtaining a family certificate therefore does not automatically establish entitlement. First check that the relief is available, then identify the evidence needed. Expenses paid for relatives have their own rules and must be assessed separately from the family-dependant reductions.

This guide does not prescribe a universal package of overseas certificates or a single translation and legalisation rule. Ask which documents are relevant to the actual claim before paying to obtain evidence that may not establish an available benefit.

Keep the distinction between proving a fact and qualifying for relief. A document can confirm a relationship without satisfying an income, residence or statutory eligibility condition. The pre-filled family details also need checking rather than accepting solely because they appear on screen.

How do you submit and check the return?

You can use the authorised online services directly or obtain assistance through an authorised route. A pre-filled return is information to review, not an assurance that every income source or expense has been included correctly.

1. Identify the filing obligation, tax year and correct form before starting submission.
2. Access the Revenue Agency’s reserved area using the Public Digital Identity System (SPID), electronic identity card (CIE), National Services Card (CNS), or Agency credentials where permitted.
3. Compare income, expenses, family details and payments with the evidence. Correct or add missing information through the appropriate available procedure.
4. Review the result, submit through the relevant channel and retain the return and receipt. Check any payments separately.

The Agency’s pre-filled return guide also explains access through a Centro di assistenza fiscale (CAF), meaning a tax assistance centre, or a qualified professional or other permitted intermediary. Where access to the pre-filled return is involved, use the required authorisation rather than sharing personal credentials.

At the review date, the ordinary deadlines have passed. Do not follow an old 730 submission walkthrough as though ordinary filing were still open. Establish whether a late or amended return is appropriate and have any penalties, interest and previously reported position checked.

Frequently asked questions

Does form 730/2026 report income earned during 2026?

No. Form 730/2026 covers the 2025 tax year. Income certificates and expenses must match the year being reported. The year in the form’s name is not the same as the income year; income earned in 2026 will require checking the rules for the corresponding later return.

Does one CU certificate always mean I do not need to file?

A single CU certificate does not automatically establish exemption. Check total income, tax adjustments and the official exemption conditions. An exempt taxpayer may still file to claim an available relief or credit, but the existence of expenses alone does not guarantee that the return will produce a refund.

Can I still file a required return for 2025?

As at 10 November 2026, the Revenue Agency gives 1 February 2027 as the deadline for late Redditi PF filing within 90 days of the ordinary deadline. Penalties, tax and interest may apply. If a return was already submitted, assess the appropriate amendment instead of treating it as unfiled.

Do remittances to relatives abroad always qualify for tax relief?

No. Article 12(2-bis) TUIR excludes family-dependant reductions for taxpayers who are not Italian, EU or EEA citizens in relation to relatives living abroad. Those reductions must also be distinguished from the rules for individual expenses. A remittance alone does not establish eligibility for a tax benefit.

Official sources

• Instructions for form 730/2026 – Revenue Agency (Italian text)
• Submission and subsequent steps, pre-filled return 2026 – Revenue Agency (Italian text)
• Pre-filled Redditi PF – Revenue Agency (Italian text)
• Supplementary, corrective, amended and late Redditi – Revenue Agency (Italian text)
• Presidential Decree No. 917/1986, Article 2 – Normattiva (Italian text)
• Presidential Decree No. 917/1986, Article 3 – Normattiva (Italian text)
• Presidential Decree No. 917/1986, Article 12 – Normattiva (Italian text)
• Presidential Decree No. 322/1998, Article 2 – Normattiva (Italian text)

How can SH Immigration Specialists help?

SH Immigration Specialists offers administrative help to organise income certificates, residence information and documents for a tax review of the return. Legal advice, appeals and representation are handled by the lawyers of SH Immigration Specialists. The outcome depends on the competent authorities. For an assessment, contact us.

This content provides general information and does not constitute legal advice.

Which other guides may help you?

• Italian tax code for foreigners: how to get your codice fiscale
• Partita IVA for Foreigners: How to Open a VAT Number in Italy (2026)
• Forfettario regime for foreigners in Italy: 2026 requirements and limits
• Types of residence permit in Italy: complete list and guides
• Registering Residence in Italy as a Foreigner: Rules and Documents