Benefits for middle class wages, healthcare funds, incentives for businesses. But also new taxes from parcels to the Tobin tax, up to the increase in levies paid by banks and insurance companies which risk having repercussions on consumers. Below are all the measures of the maneuver for 2026.
WAGES
The Irpef cut for the middle class is underway: the second rate drops from 35 to 33% for incomes up to 50 thousand euros. The 5% preferential tax rate on contractual increases arrives: it applies to incomes up to 33 thousand euros and for contracts renewed from 2024 to 2026. On performance bonuses and forms of participation in company profits, up to 5 thousand euros, the substitute tax drops to 1%.
– PENSIONS
The three-month increase in the retirement age will take place gradually: one more month in 2027 and another two in 2028. Minimum pensions will increase by 20 euros per month. But the possibility of retiring early by accumulating the supplementary pension income is skipped. The resources for the pension advance of precocious and strenuous workers are then reduced. No extension however for Opzione Donna. For young newly hired workers, automatic membership of the supplementary pension plan will arrive in July: they will have 60 days to communicate a different decision. The range of companies that will have to contribute severance pay to the INPS fund is also expanding.
– HEALTH
Over 7 billion arrive in 3 years to refinance the National Health Service. Resources are also increased to raise the allowances of doctors, nurses and healthcare professions. Up to 450 million per year are allocated for the permanent hiring of healthcare personnel. From 2026, the ceiling for pharmaceutical spending on direct purchases will be increased by 0.3%, while the Fund for innovative medicines will be reduced.
– THE HOUSE
The 50% renovation bonus for the first home has also been confirmed for 2026; it remains at 36% for the others. The Sismabonus and the furniture bonus have also been extended, with a 50% discount up to 5 thousand euros. The flat rate tax on short-term rentals remains at 21% for the first property, rises to 26% for the second and the business activity starts from the third. Furthermore, forgiven properties will also be able to access building incentives. Finally, new resources are allocated for the Housing Plan and a contribution is made for housing support for separated or divorced parents. Finally, the ceiling for excluding a home from ISEE is rising: it will be 91,500 euros, which rises to 200 thousand in metropolitan cities.
– TAXES
IRAP increases by two points for banks (together with a package of interventions ranging from the postponement of DTAs to the reduction of deductibility on previous losses) and also for insurance companies. For the latter there is also an increase in the rate on the car insurance policy for accidents to the driver to 12.5%. Measures, those on banks and insurance companies, which cannot be ruled out could also have an impact on consumers. Then there is the two euro tax on small non-EU parcels up to 150 euros in value. The Tobin tax, the tax on financial transactions, will also double, while the withholding tax will begin in 2028 for businesses. Finally, excise duties on cigarettes and diesel fuel are increasing. However, sugar and plastic taxes are postponed. While the tax-free threshold for meal vouchers rises from 8 to 10 euros.
– CHILDREN AND SCHOOL
The school book bonus for high school arrives with a municipal contribution for families with ISEE not exceeding 30 thousand euros. For families who choose private school, a bonus of up to 1,500 euros per student with ISEE of up to 30 thousand euros is introduced. Equal companies may also be exempt from IMU. Then comes a fund with 60 million for socio-educational activities for minors.
While the new Cultural Value Card for the purchase of cultural materials and products arrives for new graduates. The Italian Erasmus Fund is also refinanced with 3 million for 2026, for scholarships for university students participating in mobility programs.
– THE FOLDERS
Debts accrued from 1 January 2000 to 31 December 2023 can be repaid through the new Scrappage quinquies, which provides for installments over 9 years with 54 bimonthly instalments.
– THE PROFESSIONALS
Before paying the sums to a professional who has debts with the tax authorities, in the case of payments exceeding 5 thousand euros, the PA will first close the disputes with the collection agent and subsequently pay the beneficiary for the remaining sums.
– CINEMA, PUBLISHING AND TV
The restriction on cinema funds is reduced, going from 150 to 90 million in 2026. 60 million arrive for the publishing fund. No cuts to local TV stations, while in 2026 the financing for Rai deriving from the license fee for exhibitors will be reduced by 10 million.
– INCENTIVES
For businesses, hyper-depreciation will arrive in 2026, a maxi-tax deduction for investments in capital goods made until 30 September 2028 on ‘made in EU’ products. Concessionary rates for green investments are eliminated. The Transition 5.0 tax credit (1.3 billion) and the Zes (532.64 million) are refinanced. Nuova Sabatini was also refinanced.
– THEY
The maneuver also clarifies that the gold reserves managed and held by the Bank of Italy “belong to the Italian people”.