Italian fringe benefits in 2026: the EUR 1,000 or 2,000 tax-free limit
In 2026, goods, services and reimbursements of household utilities, main-home rent or mortgage interest are tax-free up to EUR 1,000, or EUR 2,000 for employees with dependent children. If the total goes over the limit, even slightly, all of it is taxed, not just the excess.
2026 rules — verified on September 25, 2026Free, no account
Your result
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Sources and assumptions
- Gazzetta Ufficiale — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Per i periodi d'imposta 2025, 2026 e 2027, in deroga a quanto previsto dall'articolo 51, comma 3, prima parte del terzo periodo, del testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, non concorrono a formare il reddito, entro il limite complessivo di 1.000 euro »
- Gazzetta Ufficiale — loi 207/2024 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Il limite di cui al primo periodo e' elevato a 2.000 euro per i lavoratori dipendenti con figli »
Calculation assumptions
- Limits of Law no. 207/2024, art. 1, paragraph 390, which apply to tax years 2025, 2026 and 2027.
- Above the limit, the rule of TUIR art. 51, paragraph 3, applies: the entire value is added to taxable income.
- The EUR 2,000 limit applies for children meeting the conditions of TUIR art. 12, paragraph 2, provided the employee declares it to the employer with the children's tax codes.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.