The deadline for the submission of the 2024 personal income tax return (Form T.D.1) as well as for the payment of the final tax due for employees, pensioners and self-employed persons (Form T.D.1 self-employed) with a turnover below €70.000 who do not have the obligation to submit audited accounts, extended to 30 September 2025.

It is noted that the obligation to submit a personal income tax return for tax year 2024 falls on employees, pensioners and self-employed persons without audited financial statements, whose gross total income for the tax year 2024 exceeds the amount of €19.500.