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Italian productivity bonuses in 2026: the 1% substitute tax

Productivity bonuses paid in 2026 are taxed at 1% instead of IRPEF and local surtaxes, on up to EUR 5,000 of bonus. The relief covers private-sector employees whose 2025 employment income did not exceed EUR 80,000; anything above EUR 5,000 is taxed normally.

2026 rules — verified on September 25, 2026Free, no account

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Sources and assumptions

  • Gazzetta Ufficiale — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « erogati negli anni 2026 e 2027, l'imposta sostitutiva ivi prevista e' applicabile, entro il limite di importo complessivo di 5.000 euro, con l'aliquota ridotta all'1 per cento. »
  • Gazzetta Ufficiale — loi 199/2025 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « l'imposta sostitutiva ivi prevista e' applicabile, entro il limite di importo complessivo di 5.000 euro »
  • Gazzetta Ufficiale — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « reddito di lavoro dipendente di importo non superiore, nell'anno precedente quello di percezione delle somme di cui al comma 182, a euro 80.000. »
  • Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 11 — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
  • Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
  • Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
  • Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
  • Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « c) oltre 50.000 euro, 43 per cento. »

Calculation assumptions

  • Rate and cap of Law no. 199/2025, art. 1, paragraph 9, applied to the substitute tax of Law no. 208/2015, art. 1, paragraph 182, for bonuses paid in 2026.
  • The bonus is paid in the private sector under a company-level or local collective agreement, and the employee has not opted out of the substitute tax in writing.
  • The comparison with ordinary IRPEF uses the tax bands only, without allowances or local surtaxes: it gives an order of magnitude of the saving, not the tax due.

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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.