Italy's complex tax system includes various deadlines, with the second installment of the Imposta Municipale Unica (IMU) property tax for 2025 due on December 16, primarily affecting owners of second homes and luxury primary residences.The IMU tax, whose calculation is based on cadastral value and municipal rates, will have its first 2026 installment due on June 16 and the second on December 16, with significant variations reported across Italian cities like Rome and Palermo.Additional key deadlines for 2026 include opting out of the TV license fee by January 31, filing
Certificazione Unica for employees by March 16, and submitting personal and corporate income tax installments on June 30 and November 30.