When will the 730/2026 refund arrive? Here is the calendar for employees and pensioners based on the date of submission.
The first IRPEF reimbursements of the 730/2026 form for employees began with the salaries of July 2026; for pensioners the INPS adjustment operations begin with the August instalment. There is no one date that is the same for everyone: the month of credit depends on when the declaration was sent and on the presence or absence of a withholding agent.
How the refund works
The refund is paid on behalf of the Treasury by the withholding agent indicated in the declaration (employer or pension institution), starting from the moment in which it receives the payment statement, the so-called form 730-4, from the Revenue Agency:
- for employees, with the first useful salary and in any case not before the July 2026 pay slip;
- for pensioners, starting from the second following month, therefore normally from the payslip for August or September 2026.
The 2026 calendar based on the date of presentation
These are the indicative times for those entitled to reimbursement (first date: employee payslip; second: pension payslip):
- 730 sent by May 31st: reimbursement in July – pension in August;
- from 1st to 20th June: August – September;
- from 21 June to 15 July: September – October;
- from 16 July to 31 August: October – November;
- from 1st to 30th September (deadline): November – December.
The windows follow the flows established by law: the Revenue Agency sends the settlement statement (form 730-4) to the withholding agents by 15 June, 29 June, 23 July, 15 September and 30 September, based on the submission bracket. Dates may vary based on the processing times of the individual withholding agent. On the payslip the amount appears with the item dedicated to the 730 adjustment (IRPEF credit), together with any additional refunds.
Without withholding tax: an option open to all (but with longer lead times)
As a result of the tax reform (Fulfillments decree, Legislative Decree no. 1/2024), the presentation of the 730 without tax withholding agent is no longer reserved for those who do not have one: any taxpayer, even with an employer or a pension, can freely choose this route, for example for confidentiality on the outcome of their declaration. In this case the refund is paid directly by the Revenue Agency to the bank or postal account: payments usually start from December and can be postponed to the first months of the following year. To avoid delays it is essential to have communicated your IBAN to the Agency via the reserved area of the site. Attention to the downside: those who are in debt must pay the sums independently with the F24 form, without deductions from the pay slip.
Credits over 4,000 euros and preventive checks
For credits up to 4,000 euros, the refund automatically arrives on your pay slip or payslip according to the ordinary calendar. The situation changes if the return was presented with changes compared to the pre-compiled form which present elements of inconsistency or lead to a refund exceeding 4,000 euros: in these cases the Revenue Agency can carry out preventive checks within four months of the submission deadline and, if no irregularities emerge, directly disburses the refund to the current account communicated no later than the sixth month following the deadline, therefore by 31 March 2027. Those who accept the pre-filled form without modifications are not subject to preventive checks, even with reimbursements exceeding 4,000 euros.
Deadlines to remember
Form 730/2026 can be presented until Wednesday 30 September 2026. There is only one practical rule: the sooner the declaration is sent, the sooner the refund will arrive. The same calendar applies, on the contrary, for those who are in debt: the deductions are applied to the pay slip or payslip starting from the same windows.
How to check the status of your refund
- employees: verification of the adjustment item on the pay slip;
- pensioners: pension slip service in the MyINPS area (SPID, CIE or CNS);
- all taxpayers: reserved area of the Revenue Agency website, section dedicated to refunds, where the payment disposition date is visible;
- alternatively, CAF and charities can check the status of the case.