Italian yearly cap on F24 offsets — the EUR 2 million ceiling
Since 1 January 2022, the maximum amount of tax and contribution credits that can be offset on Italian form F24, or refunded through a tax account, is EUR 2 million per calendar year. The ceiling applies to all credits used in the year taken together, not to each credit separately. If the credit offset exceeds the ceiling, the F24 is rejected.
2026 rules — verified on September 25, 2026Free, no account
Your result
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Sources and assumptions
- Gazzetta Ufficiale — L. 388/2000 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « A decorrere dal 1° gennaio 2022, il limite previsto dall'articolo 34, comma 1, primo periodo, della legge 23 dicembre 2000, n. 388, e' elevato a 2 milioni di euro »
Calculation assumptions
- The ceiling is counted per calendar year, from 1 January to 31 December.
- The calculator does not decide which credits fall under the ceiling: enter the offsets and tax-account refunds that do.
- Each credit's own rules still apply, such as the EUR 5,000 threshold and the compliance visa for VAT credits.
- Rules in force in 2026; the consolidated code on payments and collection applies from 1 January 2027.
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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.