DGTAX News 08 - 2026 - FLASH

Tax withholder obligations

YEAR 2026

A tax withholder is a subject who, by virtue of specific legal provisions, is required to pay taxes in full or in part on behalf of another subject – and has to comply with specific obligations.

We summarise in the tables below the main deadlines of 2026, broken down by fulfilment.

Monthly withholding payments

DEADLINEREFERENCE PERIOD
16/01December 2025
16/02January 2026
16/03February 2026
16/04March 2026
18/05April 2026
16/06May 2026
16/07June 2026
20/08July 2026
16/09August 2026
16/10September 2026
16/11October 2026
16/12November 2026

“Certificazione Unica” form

DEADLINEREFERENCE PERIOD
16/03Income paid to recipients in the prior year

770 form

DEADLINEREFERENCE PERIOD
02/11Income paid to recipients in the prior year

Photo Credits: Andrea Cherchi
https://it-it.facebook.com/andreacherchimilano
For more information contact
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