Italian land income (dominicale and agrario) — work out the taxable amount
Cadastral land income is not declared as it appears on the registry extract: the owner's income (dominicale) is uplifted by 80 % and the farming income (agrario) by 70 %, then both by a further 30 %. From 1,000 euros of dominicale and 500 of agrario you declare 3,445 euros. For direct farmers and professional agricultural entrepreneurs enrolled in the farmers' pension scheme, in 2026 the first 10,000 euros are left out of taxable income and the band between 10,000 and 15,000 euros counts for half.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — L. 23 dicembre 1996 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « ai soli fini delle imposte sui redditi, i redditi dominicali e agrari sono rivalutati, rispettivamente, dell'80 per cento e del 70 per cento »
- Gazzetta Ufficiale — L. 23 dicembre 1996 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « i redditi dominicali e agrari sono rivalutati, rispettivamente, dell'80 per cento e del 70 per cento »
- Gazzetta Ufficiale — L. 24 dicembre 2012 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « nonche' del 30 per cento a decorrere dal periodo di imposta 2016 »
- Gazzetta Ufficiale — L. 11 dicembre 2016 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Per gli anni 2024, 2025 e 2026 i redditi dominicali e agrari dei coltivatori diretti e degli imprenditori agricoli professionali [...] concorrono, considerati congiuntamente, alla formazione del reddito complessivo nelle seguenti percentuali: a) fino a 10.000 euro, 0 per cento »
- Gazzetta Ufficiale — L. 232/2016 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « b) oltre 10.000 euro e fino a 15.000 euro, 50 per cento; c) oltre 15.000 euro, 100 per cento. »
- Gazzetta Ufficiale — L. 232/2016 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « b) oltre 10.000 euro e fino a 15.000 euro, 50 per cento »
Calculation assumptions
- The amounts entered are the dominicale and agrario incomes before any uplift, as shown on the land registry extract.
- The land is held for the whole year; land let to young farmers, crop losses and companies that opted for cadastral-based taxation are not covered.
- For direct farmers and professional agricultural entrepreneurs, the exemption bands are applied to the uplifted incomes for your share, taken together.
- The rules applied are those in force for the 2026 tax year: from 1 January 2027 the new consolidated income tax act (Legislative Decree 117/2026) takes over.
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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.