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Italian trattamento integrativo (former EUR 100 bonus): how much you get

Up to EUR 15,000 of total income the supplement is EUR 1,200 a year, provided gross IRPEF exceeds the employment allowance minus EUR 75. Between EUR 15,000 and 28,000 it is paid only when your allowances exceed gross tax, for the difference and up to EUR 1,200. Above EUR 28,000 nothing is due.

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

This content is part of the path: The employee's tax return· Step 7 of 12· Next step: Italian tax-wedge cut: the extra allowance between EUR 20,000 and 40,000

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Sources and assumptions

Calculation assumptions

  • Amounts and thresholds of Decree-Law no. 3/2020, art. 1, including the EUR 75 reduction added by Law no. 207/2024, as in force for tax year 2026.
  • All total income is treated as employment income, pensions excluded; enter it net of your main home.
  • The working period is counted in days over 365. Between EUR 15,000 and 28,000, it is the EUR 1,200 ceiling that is prorated, not the difference.
  • The employment allowance used is the one in paragraph 1 of TUIR art. 13, without the EUR 65 top-up; the other qualifying allowances (dependants, instalments for expenses incurred up to 2021) are entered as a single amount.

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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.