Italian 2026 Finance Bill – Key Tax Measures: Support for Middle and Low Incomes | Revision of IRPEF tax brackets | Abolition of reduced 21% rate on short term lettings | Baby bonus | Enhanced parental leave and nursery bonus | Social security exemption for working mothers | Increased deductions for private school expenses | Family endowment fund | First home mortgage guarantee fund | Support for food purchases | Energy-efficient appliance bonus | Cap on deductions for incomes over €75,000 | Exceptions for healthcare, mortgages, and startup investments | End of deductions for children over 30 (except disabled children) | “Hire more, pay less” tax deduction for new permanent hires | Reduced tax on productivity bonuses | Fringe benefit exemptions | Relocation support for new hires | Raised flat tax threshold for employees and pensioners | Reduced corporate tax (IRES) for reinvested profits | Tax credits for southern Italy investments | Enhanced “Nuova Sabatini” machinery financing | Support for SME stock market listings | Increased public investment in defense, infrastructure, and healthcare | Banking and Insurance | Deferred deductions for financial sector losses | Annual stamp duty on life insurance contracts
The 16th March is a normal deadline for payment of taxes (mainly last month’s withholding tax and social security for employers and those on monthly VAT reporting).

Some press releases have anticipated a deferral of the deadline by means of a Law Decree, which has not yet been issued.

We are hearing on the grapevine that the new deadline will be Friday 20 March.

In light of the uncertainty, for clients to whom we provide the F24 payment service via ENTRATEL, we will wait for formal communication  no later than 15:00 today, postponing the payment.

In the absence of this confirmation, we will proceed with payments today.

Other other clients should decide independently what to do.

As soon as the Law Decree is published, we will update you.

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