IRPEF and Rottamazione 

The 2026 Budget Law reshapes personal income tax and introduces a massive amnesty operation for tax debts.

• New 3-bracket IRPEF: The three-bracket system is stabilized with a significant cut for the middle class:
  • 23% for incomes up to €28,000.
  • 33% (down from 35%) for the €28,000 - €50,000 bracket.
  • 43% over €50,000.
• Rottamazione-quinquies: A new settlement scheme for debts handed over to collection agencies from 2000 to 2023. Only the principal is paid (no penalties, interest, or collection fees).
  • Deadline: April 30, 2026.
  • Installments: Up to 54 installments (9 years), ending in 2035.
• Local Autonomy: Municipalities and Regions may establish their own amnesties for local taxes such as IMU and TARI.

Businesses, investments, and 4.0 Bonus

2026 marks the return of heavy incentives for digitalization and energy transition.

• 180% Hyper-depreciation: Reintroduction of the increased acquisition cost for digital capital go...