November is making its fiscal debut with a sharp reminder. If you pay personal income tax (IRPEF) in Italy, a major payment is approaching. But what exactly is due, when, who must pay, and how much? Let’s break it down.
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Who must pay
Not all taxpayers are in the same squad. You must make the advance if:
- your tax liability from last year (after deductions, credits, withholding, etc.) was more than €51.65;
- this applies to employees, pensioners, self-employed workers, freelancers with a partita IVA;
- essentially anyone who ends up owing more than that threshold.
If your previous tax return resulted in an actual tax due, chances are you’re part of the group required to settle the IRPEF advance.
The Deadline
The second (or only) instalment of the personal income tax advance for 2025 is due by 1 December 2025, because the standard deadline of 30 November falls on a Sunday this year.
It means that you must complete all payments no later than that date, including banking processing times.
How much and how to pay
Here things split depending on the amount you owe:
- if the advance due is less than €257.52, you must make a single payment by the December deadline;
- if the advance is equal to or more than €257.52, you generally pay in two instalments: 40% by the end of June, and the remaining 60% by the November/December deadline.
The second (or only) instalment cannot be further split into smaller rates. Authorities have confirmed there will be no special multi-month payment plans for the November advance this year.
Why it matters & practical tips
Because this payment is significant, here are some rules of thumb:
- review your previous tax payment, because that amount is the basis for calculating your 2025 advance;
- arrange your cashflow early, since the December deadline is strict;
- if your advance is under €257.52, expect a single full payment;
- if your advance is higher then €257.52, ensure your first instalment was already paid in June;
- since rate-spreading is not allowed this year, prepare to cover the full amount due;
- November is packed with other fiscal obligations too (contributions, IVA payments, and more), so this is the right moment to update your tax calendar.
If your last tax return showed more than €51.65 due, you have to pay an IRPEF advance. For 2025, the crucial date is 1 December, when you must pay the second or only instalment. Whether you owe a single payment or the final part of a two-step plan, this deadline is hard-set. Remember that this year won’t be available extra instalment plans.
