Institutional portal - Municipality of Milan

Deposit: amounts to 30% of the overall additional tax and is determined by applying the rate of 0,8% to the overall income determined for Irpef purposes, net of the deduction for the main residence and the deductible charges recognized by the Irpef itself.

How to make the payment

• The deposit is paid together with the balance relating to the previous tax return
• payments must be made exclusively via Form F24
• the Entity Code relating to the Municipality of Milan is F205
• in the case of payment in installments, interest is due on the installments subsequent to the first in the amount provided for by current legislation
• in the event that the tax payment has not been made, or has been made insufficiently or late with respect to the deadline, the taxpayer must also pay the legal interest in addition to the tax and the penalty reduced to 2,5% in case payment within 30 days of the established deadline or 3% within one year of the established deadline.

The tax codes for the payment can be found on the website ofInland Revenue.

Deposit: it is established at 30% and is determined by the withholding agent and withheld in a maximum number of 9 installments starting from the month of March.

balance: it is determined by the withholding agent during the adjustment and is withheld in a maximum of 11 installments starting from the month following the month in which the adjustment operations were carried out.

Payment
For employees the Additional will be withheld directly from the pay slip.

The deposit will be retained in a maximum of 9 installments starting from the month of March, while the balance is retained in a maximum of 11 installments starting from the month following the month in which the adjustment operations were carried out.

If the employment relationship ends before the end of the tax period, the additional tax is withheld in a lump sum.

I am resident in Florence but I moved to Milan for work reasons. Do I have to pay the municipal surtax?
Yes, if the tax domicile is Milan from 1 January of the year to which the payment of the additional tax refers.

What is the tax rate for the Municipality of Milan?
The Municipality of Milan with City Council Resolution n. 36 of 21/10/2013 approved the single rate of 0,8%.

Is there an income threshold for possible exemption?
All citizens who have a taxable income determined for Irpef purposes of up to €23.000,00 are exempt from paying the municipal Irpef surcharge.
The exemption is not equivalent to a deductible and therefore does not apply in cases where the total income is greater than €23.000,00.

I am an employee, will the municipal surtax be calculated by my employer or do I have to do it?
For employees, the municipal Irpef surcharge will be withheld directly from the paycheck.

When and how is the municipal surcharge deducted from the salary?
The municipal additional Irpef is paid in two installments: balance and deposit.
The deposit will be retained in a maximum of 9 installments starting from the month of March, while the balance is retained in a maximum of 11 installments starting from the month following the month in which the adjustment operations were carried out.

My employer has always calculated and deducted the municipal surtax from my salary. How should I behave now that our working relationship has ended?
In the event of termination of the employment relationship, if it occurs before the end of the tax period, the municipal Irpef surcharge will be withheld in a single payment.

I am self-employed. How do I pay the municipal surcharge?
Even for self-employed workers, the municipal surcharge is paid in two instalments: deposit and balance.
Unlike employees, who have it deducted from their salary, self-employed workers must pay the municipal surtax with the F24 form.
The Entity Code relating to the Municipality of Milan is F205.
The tax codes for the payment can be found on the Revenue Agency website in the "connections" area.

Is payment with balance and deposit also available for self-employed workers or do they have to pay in a single payment?
Even for self-employed workers, the municipal surcharge is paid in two instalments: deposit and balance.
The amount of the deposit (30%) is determined by applying the rate of 0,8% to the overall income determined for IRPEF purposes, net of the deduction for the main residence and the deductible charges recognized by the IRPEF itself.
The deposit is paid together with the balance relating to the previous tax return.

Can self-employed workers pay the municipal Irpef surcharge in installments?
In the case of payment in installments, interest is due on the installments subsequent to the first in the amount provided for by current legislation.
The tax codes for the payment can be found on the Revenue Agency website in the "connections" area.

What should I do to regularize my tax position in case of delay or failure to pay the municipal surcharge?
In the event that the tax payment has not been made, has been made insufficiently or late with respect to the deadline, the taxpayer must also pay the legal interest and the sanction applied in a reduced amount in addition to the tax.

Refund requests must be submitted to Local Revenue Agency offices competent for the territory.