Businesses and Taxes: November 2026 Tax Deadline

Autore · Elisa Varnelli

What happened. The November 2026 tax deadlines close on Monday, November 30th, with the second installment of income taxes due from VAT-parties, companies, and taxpayers without an income tax substitute using the F24 model in a single solution. For those with intermediate IRPEF incomes, the reduction in the current tax rate for this year makes the calculated tax deduction from last year's tax higher than what is due, and the recalculating on the 2026 income allows for paying less. Before the end of the month, the calendar brings the November half-payment deadlines, with VAT, deemed.

What really matters

Why it mattersIl punto rilevante è l’effetto potenziale sul settore AI; le fonti non consentono ancora di misurarlo con precisione.

Impact on Italian businessesNelle fonti non emerge un impatto diretto quantificato per le imprese italiane: attribuirlo ora sarebbe un salto interpretativo.

Decisions and open questions

Who is involvedLe fonti non dettagliano oltre i soggetti nominati nel testo.

OpportunitiesNessuna opportunità economica concreta è quantificata: per ora è una possibilità, non un risultato.

RisksIl rischio principale è scambiare un annuncio per un effetto già realizzato.

What to monitorServono atti, scadenze e numeri verificabili prima di trarre conclusioni operative.

With IRPEF at 33%, the second surcharge can fall November tax deadlines for 2026 are a challenge for many businesses and employees. With the increase of IRPEF from January 1, 2026, it has brought with it an additional financial impact on companies and workers. This increase not only negatively impacted their ability to handle taxes but also left people who need to pay by the deadline struggling. For those whose income falls within the IRPEF bracket, cutting the rate in effect this year makes the calculated surcharge on last year's tax higher than due, while recalculating based on 2026 income allows them to pay less.

For others, such as employees and retirees, the deduction comes instead as a withheld IRPF on payroll or November's bonus envelope, without Model F24.

Before the end of the month, the calendar brings half-November contributions with VAT, deemed taxes, contributions, and rates for those who have divided their balance and first deduction, followed by the sending of Intrastat lists. On December 30th, also the rates for Rottamazione-quater and Rottamazione-quinquies are due, following different rules regarding tolerance days.

Summary: The models of Income, IRAP, and 770 are transmitted by Monday November 2nd because the deadline of October 31st falls on Saturday; the balance payment of 2025 and first installment of 2026 is due on November 16th, it's the sixth for those who started paying from June 30th with an interest rate of 1.50%. The second installment is equal to 60% of the annual contribution for ordinary contributors and 50% for ISA and for non-residents, according to art. 17, point 3, of Decree Law No. 435/2001 and art. 58 of Law No. 124/2019; the third installment of the Rota Quinquies, fixed at November 30th under article 83 of the L. no.

The deadline for the Rota Ammissione is November 18th, while the deadline for the Rota Rotamazione-Qtter is December 7th. The fiscal calendar of November 2026 includes tax payment deadlines from October 2nd to November 30th, with all dates falling on weekends or holidays. Major deadlines include:

**November 2nd:** Model 770 - Correction of Income and Social Security Contributions, Adherence to CPB 2026-2027, VAT TR, and Rent Adjustment (RRA) due by 15th.

**November 15th:** Invoicing of RAI 2027 Canon due to INPS.

**November 16th:** VAT payments for October and third quarter.

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