Form 730: why filing pays off and is not just an obligation. A guide for domestic workers and carers · 2026

Who has to file Form 730?

If you live in Italy and have an income – whether you are an Italian citizen or a foreigner – you are required to file a tax return. This applies to everyone who is tax resident in Italy, that is, anyone who has lived in the country for more than 183 days in the year.

Form 730 is the annual income tax return, which must be filed by 30 September of the current year for the previous year. For the return for 2025, the deadline is 30 September 2026.

⚠️ Important: who counts as tax resident?

• Those who are resident or domiciled in Italy under the Civil Code
• Those who stay in Italy for more than 183 days a year
• Even if you have a temporary residence permit (permesso di soggiorno), the obligation to declare your income still applies

💼 Why filing pays off and is not just an obligation

Many foreign workers think the tax return is just a waste of time or a risk. In fact, it is the opposite: Form 730 lets you get back money that your employer withheld during the year.

Tax refund

If more was withheld from you than necessary, you will get the difference back

Bonuses and benefits

Access to state subsidies, deductions and support that are paid only once the tax return has been filed

Official proof of income

Needed to renew your residence permit and for other administrative procedures

🏠 A special bonus for domestic workers and carers in 2026

If you work in Italy as a domestic worker (colf) or a carer (badante), by filing Form 730 for 2025 you can obtain important financial benefits:

🌟 IRPEF BONUS — Income tax refund

Domestic workers with a formal employment contract and a low or middle income can obtain a partial or full refund of IRPEF (personal income tax).

• Applies to incomes up to 15,000 euros a year – often full exemption from tax
• Between 15,000 and 28,000 euros – a reduced rate and deductions
• Over 28,000 euros – the standard rate, but with possible deductions

💶 RENZI BONUS / WORK BONUS (Trattamento Integrativo)

Domestic workers may be entitled to a supplementary payment of up to 1,200 euros a year (100 euros a month) if:

• Total income does not exceed 15,000 euros and there is enough IRPEF to cover the payment
• Between 15,000 and 28,000 euros – the payment is possible, but is reduced proportionally
• ⚠️ If your employer did not apply this bonus automatically, Form 730 is the only way to get it

👴 DEDUCTIONS FOR ELDERLY CARE — for carers

If your employer (the family) cares for a person over 75 with a disability, they can claim a deduction that indirectly affects your employment contract, making your job more stable.

In addition, as a carer you can yourself deduct the social security contributions (INPS – National Social Security Institute) that you paid personally.

🏥 OTHER DEDUCTIONS available to domestic workers

• Medical expenses – a 19% deduction for treatment, medicines and doctor’s visits
• Rent – if you rent a flat as your main home
• Children’s education expenses
• INPS contributions – partly deductible from taxable income
• Church and non-profit contributions – through the “8 per mille” and “5 per mille” schemes

📅 How and where to file Form 730

CAF

Tax assistance centres – free for employees

Commercialista

A private accountant or tax adviser

Online — Agenzia Entrate (Italian Revenue Agency)

Through the website, with SPID (Public Digital Identity System) or the Carta d’Identità Elettronica (electronic identity card)

📄 Documents to prepare

• Codice Fiscale (tax code)
• Employment contract (contratto di lavoro domestico)
• CU (Certificazione Unica) – the annual income statement from your employer
• The IBAN of the account for receiving any refund
• Receipts for medical expenses and other deductible expenses
• Residence permit (permesso di soggiorno)

Have questions? Contact your nearest CAF or write to us for a free consultation.

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