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 below you can find, in the Italian language, a table listing the articles of the new code, which increase to 377 from 189, reflecting the considerable legislation which has been passed since 1986.

The url links shown to the new code and the former consolidation refer to the Italian government web site Normattiva.it.  Links to the old, now abolished, code show that code as it was on 19th June, the data 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. 

TUIR 2026 – Tavola di concordanza

Provenienza degli articoli del D.Lgs. 19 giugno 2026, n. 117
377 articoli