Key Changes in the 2026 Budget Law
- Jan. 19
- Reading time: 21 min
News No. 5/2026
On January 1, 2026, Law No. 199 of December 30, 2025, came into effect, setting forth provisions on the “State Budget for Fiscal Year 2026 and the Multi-Year Budget for the 2026–2028 period.”
The law, consisting of twenty-one articles—the first of which (the longest) contains 973 paragraphs—outlines important measures regarding labor and social security; this News summarizes the main tax and social security provisions.
Table of Contents
1) Revision of the IRPEF regulations (Art. 1, para. 3), pp. 2–3
2) Preferential Tax Treatment for Contractual Wage Increases (Art. 1, paras. 7 and 12), p. 3
3) Tax Exemption for Productivity Bonuses (Art. 1, paras. 8, 9, and 12), p. 3
4) Substitute tax on bonuses and allowances for night work, work on holidays, and shift work (Art. 1, paras. 10–12 and 18), p. 4
5) Increase in the non-taxable amount of electronic meal vouchers (Art. 1, para. 14), p. 4
6) Tax Exemption on Dividends from Shares Allocated to Employees (Art. 1, para. 13), p. 5
7) Card Dedicated to YOU (Art. 1, paras. 5 and 6), p. 5
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