Italian Crypto Tax Return 2026: Filing Deadline, Forms and Gains Rate

30 September 2026 is the deadline of Model 730/2026, which covers 2025 income: crypto gains go in Quadro T, Section V, and asset monitoring in Quadro W. A Redditi PF 2026 filer uses Quadro RT and Quadro RW and has until 2 November 2026: gains realized in 2025 remain taxed at 26%, because the 33% rate applies to 2026 gains, declared in 2027.

Published 25 September 2026 · Published by WEEX · WEEX editorial standards

Two deadlines, two models: why 30 September is not universal

Model 730/2026 covers tax period 2025: according to the instructions for Model 730/2026, updated 28 May 2026, taxpayers who may use the 730 file by 30 September 2026. That is not everyone's deadline. A taxpayer who must use the Redditi PF model files electronically by 2 November 2026, as section 6 of the Redditi PF 2026 instructions, Fascicolo 1 states, because 31 October falls on a Saturday. Before looking at rates, establish which of the two models applies to you: both routes describe 2025 income, and neither covers gains realized in 2026.

For a reader who buys and sells crypto-assets on WEEX or elsewhere, the practical consequence is one of calendar and of form: the model you use decides which forms you complete and how long you have to file. The gains to be reported are the same.

Calendar: tax year, rate, form and deadline

The table compares the two tax periods that matter today, following the 730/2026 instructions, the Redditi PF 2026 instructions and Law 199 of 30 December 2025, article 1, paragraph 28.

One detail the calendar does not show: the €2,000 threshold belongs to tax period 2024. The 730/2026 instructions refer it to gains realized up to 31 December 2024, while for gains from 1 January 2025 there is no longer an amount below which nothing is reported — the regime that took effect with tax period 2025 under Law 207 of 30 December 2024, article 1, paragraph 25.

Forms: T and W in the 730, RT and RW in Redditi PF

In the 730/2026, crypto-asset gains and other proceeds realized by 31 December 2025 are reported in Quadro T, Section V, the section for the 26% substitute tax: both the official page explaining Quadro T and the 730/2026 instructions document it. Asset monitoring and the crypto-asset tax, including holdings in wallets and accounts, sit in Quadro W, described in the same documents under «Chi può presentare» and «Quadro W».

Redditi PF 2026 maps differently: gains go in Quadro RT and monitoring in Quadro RW, as the Redditi PF 2026 instructions, Fascicolo 2 and the official pages for Quadro RW and Quadro RT set out. One point applies to everyone: not every holder of crypto-assets has identical reporting duties, and no instruction prescribes a single model for all cases. The model and the lines depend on your situation, so have them checked by a commercialista before filing.

Rates: 26% on 2025 gains, 33% from 2026 gains

For gains realized in 2025 the substitute tax is 26%: the 730/2026 instructions place gains and other proceeds in the section for that rate, and Law 207 of 30 December 2024, article 1, paragraph 25 set the new regime from tax period 2025, superseding the threshold mechanism.

The 33% rate is instead the ordinary regime for gains realized from tax period 2026, hence for the return filed in 2027: Law 199 of 30 December 2025, article 1, paragraph 28 confirms it and, as a derogation, keeps 26% for euro-denominated electronic-money tokens that meet the statutory requirements. That is not an automatic status for every euro stablecoin, and it must be checked case by case.

If the return has already been filed with an error

A taxpayer who notices a misreported gain, or an omitted one, can correct it through the ravvedimento operoso. Agenzia delle Entrate describes the procedure in the page «Come regolarizzare gli errori commessi»: a supplementary return is filed, the tax due is paid together with statutory interest accrued from the due date to the payment date, and the penalty is reduced by an amount that depends on the time elapsed. Payment is made with form F24 and, under the compliance communication procedure described on that page, instalment payment is not provided for. Timing matters, because the reduction decreases the further you move from the deadline. Which violation and which reduction apply to your case is for your commercialista to determine.

DAC8: from 2026 the information flow changes

The information calendar moves separately from the rate calendar. Automatic exchange of information on crypto-assets (DAC8) takes the period starting 1 January 2026 as its reference period: according to the Agenzia delle Entrate page updated on 23 June 2026, data is reported by service providers and the first reports are due by 30 June 2027, with the information requirements set by the provision of 22 June 2026. This is an exchange between providers and the tax administration: it does not mean every user is audited, nor that the data alone establishes that tax is due.

In short

Before filing, three checks: which model you may use, whether the gains to report are from 2025 or 2026, and whether you have already filed a return to correct. The 30 September 2026 deadline belongs to the 730/2026 and 2025 income; a Redditi PF 2026 filer has until 2 November 2026. This page is educational and does not replace your commercialista's assessment of your own case.