Enter last year's figures from your tax return. We'll work out your saldo and acconti, put the right codici tributo on each line, and show every due date — with instalments if you want them.
This decides the deadlines, the acconto split and the codes
Settles the previous year (saldo) and pays advances on this year (acconti).
From your Modello Redditi (or 730) — your commercialista can give you these three numbers
Tax due minus withholding is the "differenza": your saldo is the differenza minus the acconti you already paid, and next year's acconto is 100% of the differenza (historical method).
Addizionali IRPEF — also on your tax return
The comune code is the 4-character cadastral code of your comune (codice catastale), e.g. E463 for Lavagna. The municipal acconto for this year is 30% of last year's municipal surcharge.
Partita IVA holders — amounts from your INPS statement or commercialista
Saldo + 1st acconto (Gestione Separata, artigiani or commercianti).
2nd acconto. The INPS section uses a "causale" code shown on your INPS statement.
Only the first payment can be split — the November acconto can't
Instalments fall on the 16th of each month, the last by 16 December, with interest of 4% a year (0.33% a month) on each instalment after the first.
Planning tool, not tax advice. Check figures with your commercialista or the Agenzia delle Entrate before paying. Paying up to 30 days late adds 0.40%.
Four ways, depending on your situation
Home banking. Most Italian banks (and BancoPosta) have an "F24" or "Pagamenti F24" menu. Copy each line from your plan: section, codice tributo, rateazione, anno and amount.
F24 web on the Agenzia delle Entrate site. Log in with SPID or CIE and pay directly from an Italian IBAN.
Post office or bank counter. Possible for private individuals without a partita IVA, with a printed F24 form.
Your commercialista. Usually prepares and sends the F24 for you — a good option if you have a partita IVA.
Partita IVA holders must pay online. You need an Italian (or SEPA-enabled) bank account the payment service accepts — see the tax calculator payment guide.
What each column means
| Sezione | The part of the form: Erario (national taxes), INPS, Regioni, or IMU e altri tributi locali. |
| Codice tributo | What you're paying, e.g. 4001 = IRPEF saldo, 4033 / 4034 = 1st / 2nd acconto. |
| Rateazione | Only for instalments: 0106 = instalment 1 of 6. |
| Anno di riferimento | The tax year: last year for the saldo, this year for acconti. |
| Codice ente | Your region's 2-digit code or your comune's cadastral code. |
The words you'll see on every F24
| IRPEF | Personal income tax. |
| Saldo | The balance still owed for last year. |
| Acconto | An advance on this year's tax, paid in June/July and November. |
| Ritenute | Tax already withheld at source, e.g. by an employer or client. |
| Addizionali | Regional and municipal surcharges on IRPEF. |
| INPS | Social security contributions — not a tax, but paid on the same F24. |
| ISA | Business "reliability indices" — applies to most partita IVA holders not in the forfettario. |
| Compensazione | Using a tax credit to reduce what you pay on the F24. |
Last checked
Acconto — 100% of last year's tax after withholding (historical method); none up to €51.65; single payment by 30 November up to €257.52; otherwise 40/60, or 50/50 for ISA taxpayers and forfettari (D.L. 124/2019).
Instalments — saldo and 1st acconto in up to 7 monthly instalments on the 16th, last by 16 December, 4% a year interest, codes 1668 (Erario) and 3805 (Regioni) (art. 8 D.Lgs. 1/2024).
Codes — IRPEF 4001 / 4033 / 4034; forfettario 1792 / 1790 / 1791; regional 3801; municipal 3844 (saldo) and 3843 (acconto). Agenzia delle Entrate code list
Not covered — the forecast (previsionale) method for lower acconti, IVA, IMU, cedolare secca, IVIE/IVAFE and credits used in compensazione. Ask your commercialista if these apply.