A new consolidation of the Italian Income Tax Code was approved by Legislative Decree No. 117 of 19 June 2026. The Legislative Decree brings together into a single body of legislation the Italian income tax rules relating to individuals, professionals, businesses, property, land income and tax relief. The new Legislative Decree abolished the former consolidated tax code enacted by Decree of the President of the Republic, no. 917 of 22 December 1986.
The new 2026 Italian Tax Code forms part of a wider project to update and organize tax legislation launched by an enabling legislation in 2023, which has already led to the approval of other consolidated legislation, including a new consolidated VAT Code and a consolidation of legislation on compliance and tax assessment.
We are working on a translation into English of the new Income Tax Code to be published later this year.
In the meantime you can find, in the Italian language:
- a table of provenance listing the articles of the new Code, which increase to 377 from 189, reflecting the considerable body of legislation which has been passed since 1986.
- a table of destinations listing the articles of the old 1986 Code, and their destination within the new Code.
The Article links shown in the table refer to the web site Normattiva.it. Links to the old, now abolished, but still in force, Code show that 1986 Code as it was on 19th June 2026, the date the new code was published. Other links show the relevant legislation at 6 September 2026.
Although the new consolidated code was published in the Italian Official Gazette on 19 June 2026, it is expressed to come into force effective 1 January 2027.
The new Code is intended to be only a consolidation of existing legislation and not introduce any new or legislation or amendments to existing legislation.
Fonti, avvertenza e diritti
I testi normativi e le rubriche riprodotti o richiamati in questa tavola provengono dalla banca dati Normattiva. Tali testi sono messi gratuitamente a disposizione a scopo informativo e non hanno carattere di autenticità o ufficialità. In caso di difformità, prevale il testo ufficiale pubblicato nella Gazzetta Ufficiale della Repubblica Italiana.
La tavola di concordanza — inclusi l’individuazione e la corrispondenza delle disposizioni, l’organizzazione dei dati, le elaborazioni editoriali e la presentazione — costituisce un lavoro originale di Avv. Colin Robert Jamieson © 2026. Fermi restando la libera utilizzabilità dei testi normativi e i diritti spettanti ai rispettivi titolari, non è consentita la riproduzione integrale o sostanziale della tavola senza preventiva autorizzazione. Sono consentite citazioni limitate, purché accompagnate dall’indicazione della fonte e da un collegamento a Taxing.it.
Si applicano le condizioni di utilizzo del sito, l’informativa sulla privacy e sulla protezione dei dati e la politica sui cookie.
Il contenuto è fornito esclusivamente a fini informativi e non costituisce consulenza legale o tributaria.
Sources, disclaimer and rights
The legislative texts and article headings reproduced or referred to in this table are derived from the Normattiva database. These texts are made available free of charge for information purposes and are not authentic or official. In the event of any discrepancy, the official text published in the Gazzetta Ufficiale della Repubblica Italiana prevails.
The concordance table — including the identification and mapping of provisions, the organisation of the data, the editorial analysis and its presentation — constitutes the original work of Avv. Colin Robert Jamieson © 2026. Without prejudice to the free use of legislative texts and the rights of their respective owners, the table may not be reproduced in whole or in substantial part without prior authorisation. Limited quotations are permitted provided that the source is acknowledged and a link to Taxing.it is included.
The Terms and Conditions for Use of this Website, Privacy and Data Protection Policy and Cookie Policy apply.
This content is provided solely for information purposes and does not constitute legal or tax advice.