Property country · IT
Italy
A non-resident reports Italian property income on Redditi PF. The 730 is closed to you.
Tax authority
Agenzia delle Entrate
First form map
Redditi PF / Quadro RB
Our call
Our call: if you were not tax resident in Italy in 2025 and/or 2026, file Redditi PF, and for a single let flat use a CAF or a commercialista. Every 730-based shortcut, including the tool we operate for Italy, is built for residents. For tax year 2025 the deadline is 2 November 2026.
| Redditi PF 2026 (tax year 2025) | File by 2 November 2026 (31 October is a Saturday) |
|---|---|
| Late return (tardiva) | Last day 1 February 2027, within 90 days |
| Second or single advance payment | 30 November 2026, by F24 |
| Who cannot use the 730 | Anyone not resident in Italy in 2025 and/or 2026 (730/2026 instructions) |
The short answer
Owners and holders of qualifying rights over Italian buildings may need to report building income. A taxpayer who was not resident in Italy in 2025 and/or 2026 can only use Redditi PF. Rental type, cadastral data and eligibility for cedolare secca then change the figures.
Filing route: Redditi PF online, through the Agenzia delle Entrate web service or an intermediary (CAF or commercialista).
Does an overseas owner report an Italian rental property?
A first-pass map from ownership and rent to the Italian return: for a non-resident, Redditi PF.
Read the route 02What belongs in the Italian buildings section?
The property and lease records needed before completing a return.
Read the route 03Italian property-income deadlines for non-residents: Redditi PF by 2 November 2026
The Redditi PF filing date, late-return window and advance payment for tax year 2025.
Read the route 04Expenses and cedolare secca are not the same calculation
Why the elected rental regime determines how costs affect the Italian return.
Read the route 05Italy non-resident rent tax: IRPEF brackets or the 21% cedolare secca
Italian rent for a non-resident: IRPEF at 23%, 33% or 43% (2026) on 95% of the rent, or the cedolare secca at 21% (10% for concordato leases) on the full rent.
Read the route 06Codice fiscale and online access for a landlord abroad
Identity comes before the return, payment and property records can be matched.
Read the route 07Records behind Quadro RB and rental tax
A property-by-property file for ownership, rent, cadastral income and chosen regime.
Read the route 08File the return, pay F24 and retain both receipts
The declared rental result and the F24 payment must be reconciled separately.
Read the route 09Correcting an Italian rental-income return
Work from the filed year, current Redditi service and the exact financial effect.
Read the routeNo in-house tool for non-residents
We do not operate a Redditi PF tool. For a non-resident, the next step is Redditi PF filed through a CAF, a commercialista or the Agenzia delle Entrate online service.
Resident in Italy for tax? Cedolare Facile prepares the 730 Quadro B for Italian tax residents. It does not prepare Redditi PF, the only return open to a non-resident, and sends those cases to a CAF or commercialista. Open Cedolare Facile
Primary evidence