The 2026 Budget Law (Law 199 of 30 December 2025) is in force from 1 January 2026. Three changes matter most to foreigners: a lower middle IRPEF rate, a pricier flat tax for wealthy new residents, and changes to crypto and workplace benefits.
1. The middle IRPEF rate falls to 33%
From the 2026 tax year.
A year, reached at €50,000 of taxable income and above.
Everyone with taxable income over €28,000 pays a little less: 2% of the slice between €28,000 and €50,000. For incomes above €200,000 the saving is clawed back through lower deductions.
2. The flat tax for new residents rises to €300,000
The optional regime that replaces Italian tax on foreign income with a fixed annual sum (art. 24-bis TUIR) now costs more for new entrants:
- Main taxpayer: €300,000 a year, up from €200,000.
- Each family member included: €50,000, up from €25,000.
- Who it applies to: people transferring their residence to Italy from 2026. Those already in the regime keep their previous amount.
3. Crypto and workplace benefits
- Crypto-assets: the tax on gains rises from 26% to 33% from 2026.
- Meal vouchers: the tax-free limit for electronic buoni pasto rises to €10 a day.
- Productivity bonuses: a 1% substitute tax applies to performance bonuses up to €5,000.
- Regime forfettario: the €85,000 revenue limit is unchanged, and the €35,000 employment-income limit for access is extended to 2026.
What to do now
- Re-run your estimate in the tax calculator, which uses the 2026 rates.
- If you pay tax yourself, check next June's figures in the F24 planner.
- Read the official text in the Gazzetta Ufficiale or the Agenzia delle Entrate summaries.
General information, not legal or tax advice. Rules change and offices apply them differently: confirm your situation with a commercialista, a patronato or an immigration lawyer before acting.