Tax deadlines for January 2026: the calendar of obligations and payments for the first month of the new year, from the special repentance to the RAI license fee exemption

New year, new tax deadlines: the month of January 2026 marks the restart of the compliance calendar, with some notable novelty.

To appointments that are repeated from year to year, such as the expiry of contributions from domestic workers and the question of exemption from RAI license fee alongside the debut of special repentance: those who have signed up to the 2025/2026 biennial preventive agreement will be able to join the amnesty by paying the sums due from 1 January to 15 March.

The deadline for the application is also scheduled for January 31st sending of health expenses 2025, with an automatic mini extension falling on a Saturday.There is also no shortage of the usual periodic obligations,from the payment of IRPEF withholdings to the payment of VAT and contributions.

The January 2026 tax deadlines

* Deadlines of January 31st are postponed to Monday February 2nd

special repentance, the payment channel opens from 1 January 2026

Not a real deadline but the opening of the counter for payment, and thus for membership: the month of January marks the start of the special repentance.

Those who have signed up to the 2025/2026 biennial composition with creditors can apply the facilitated repentance for the years from 2019 to 2023, paying the sums due from 1 January to 15 march 2026, with the possibility of opting for installments in 10 instalments.

Please remember that repentance allows you to regularize violations committed in one or more of the years involved, by applying a **flat tax from 10 to

Important Tax Deadlines Approaching: January 2026

January is a busy month for tax obligations. Here’s a breakdown of key deadlines for businesses and individuals in Italy, covering everything from property taxes to VAT and INPS contributions.Don’t miss these dates to avoid penalties.

IMU, TASI, and IPTU: Property Tax Payments

The first major deadline is January 16, 2026, for the second (and final) installment of IMU (Municipal Property Tax), TASI (Tax on Services for Occupied Real Estate), and IPTU (Immobiliare Property Tax).These taxes apply to property ownership and are crucial for local government funding.

You can make these payments through several convenient methods:

• Online Banking: Most Italian banks allow you to pay taxes directly through their online platforms.
• Poste Italiane: Payments can be made at any Poste Italiane office or through their online services.
• PagoPA System: Use the PagoPA payment system, accessible through the Payment Portal. You can print a payment notice with the exact amount due.
• IO App: Pay easily via the IO app, a government-backed mobile payment solution.
• Tabaccai Network: Find a participating tobacconist/bookshop near you through the Tabaccai network.

Periodic VAT, IRPEF and INPS Obligations expiring on January 16, 2026

Also on January 16th, remember recurring obligations for VAT, IRPEF withholdings, and INPS contributions paid by tax withholding agents.

Specifically, you’ll need to pay:

• IRPEF: Withholdings from December 2025 income from employment and similar, plus any municipal and regional surcharges. This also includes withholdings related to self-employment income and commissions paid in the previous month.
• INPS Contributions: Employers must remit employee INPS contributions.
• VAT: Taxpayers with monthly VAT obligations must pay the value added tax for December 2025.

The payment process is straightforward:

• IRPEF: Use the F24 form, indicating tax code 1040, with a competence period of 12/2025.
• INPS Contributions: The same F24 form can be used.
• VAT: Use a separate F24 form, entering 6012 as the tax code in the “Treasury” section.

Deadline January 26th for INTRASTAT Lists

Mark your calendars for January 26th for INTRASTAT lists. This deadline applies to businesses involved in intra-Community trade.