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Practical Guide to Income Tax 2025. Part 1.
Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration
Increase in net contributions, both state and regional, due to loss of the right to deductions from previous years

Practical Guide to Income Tax 2025. Part 1.

Calculation of late payment interest

Regulations: Art. 26 LGT

General issues
Table of due dates for filing deadlines and current late payment interest rates
Calculation rules
Example: calculation of late payment interest for improper deductions

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Updated webpage: March 17, 2026