November 2026 advance payment: what forfettari and self-employed people pay by 30 November

Legal position 2026, as of 11.10.2026. General information, not tax or social security advice for an individual case.

By when?

According to the Agenzia delle Entrate, the second or only instalment of the advance payment (acconto) for 2026 is to be paid by 30 November 2026. That day is a Monday, so there is no postponement because of a weekend or public holiday. The 30-day extension with a 0.40% surcharge applies only to the balance payment and the first instalment in summer; the Agenzia delle Entrate likewise provides for monthly instalments only for these two payments. As of 11.10.2026, no special rule for the November instalment like the one for 2024 (postponement to January or monthly instalments) is known for 2026.

What is due (among other things)?

• Substitute tax under the regime forfettario: second or only advance payment for 2026.
• IRPEF: second or only advance payment, for example for self-employed people under the ordinary regime.
• INPS Gestione separata (professionals without their own professional pension fund): second advance payment on the 2026 contributions.
• INPS craftspeople and traders (artigiani e commercianti): second advance payment on the contributions for income above the minimum income. Separately, the third instalment of the minimum contributions is due on 16 November 2026.

For participants in the concordato (concordato preventivo biennale), separate rules apply to the advance payment.

How much?

Normally the advance payment is 100% of the previous year’s tax (for IRPEF after deducting tax deductions, tax credits and withholdings), i.e. the tax shown in the 2026 return for the year 2025 (historical method). It is paid in two instalments: generally 40% in summer and 60% in November. Forfettari and activities for which the indices of tax reliability (ISA) are approved (provided revenues do not exceed the ISA limit) pay, according to the Agenzia delle Entrate, two instalments of equal size – so in November the second half.

No advance payment is due if the previous year’s tax does not exceed €51.65. The whole advance payment is paid in one go in November if it is below €257.52; for forfettari and ISA activities, if it does not exceed €206.

For INPS, too, two advance payments of equal size apply on the same dates. Craftspeople and traders calculate them on the 2025 income above the minimum income, using the 2026 rates and any reductions. In the Gestione separata, the two advance payments are calculated together on 80% of the 2025 income, using the 2026 rates (26.07% for professionals without other compulsory insurance and without a pension, 24% for pensioners and people with other compulsory insurance).

Just started?

Because the advance payment is based on the previous year’s tax, an activity that only started in 2026 does not, as a rule, give rise to an advance payment on the substitute tax in 2026: no substitute tax was due for 2025. In 2027, however, the balance payment and the advance payment fall due together. Craftspeople and traders, for their part, pay the minimum contributions in fixed instalments from the start.

Paying less – at a risk

If you expect lower tax for 2026, for example because of significantly lower revenues, you may, according to the Agenzia delle Entrate, calculate the advance payment on this expected tax (metodo previsionale). If the estimate turns out to be too low, the advance payment counts as partly unpaid: the penalty is in principle 25% of the missing amount, half of that for a delay of up to 90 days. If you correct the mistake yourself (ravvedimento operoso), you pay a reduced penalty and default interest at the statutory rate.

Payment with F24

Payment is made with form F24, electronically for VAT number holders. Tax codes for the November instalment: 1791 (substitute tax forfettario, second or only instalment) and 4034 (IRPEF, second or only instalment), each with the year 2026. The Gestione separata contributions go in the INPS section with the causale PXX (without a pension and without other compulsory insurance) or P10 (with a pension or other compulsory insurance). Craftspeople and traders find their payment details in the INPS Cassetto previdenziale.

How the balance payment and the advance payments are spread over the year is shown by the payment plan in the Forfettario calculator.