Manoeuvre 2026: Irpef cut, home bonus and healthcare, what you need to know
From the cut in the second Irpef rate for incomes up to 50,000 euro to tax peace, from the partial freezing of the increase in the retirement age to the bonus IRES for companies that hire, the list of measures candidate to enter the budget law
From the cut in the second Irpef tax rate for incomes up to 50,000 euro to the fiscal peace, from the partial freezing of the increase in the retirement age to the bonus IRES for companies that hire, from the home bonus to help for mothers to health care. Here is a summary of the main measures of the 16 billion euro 2026 manoeuvre that is about to arrive in the CDM at the beginning of next week.
Irpef
The aim is a two-point cut in the second tax rate, from 35% to 33%, for incomes between 28,000 and 50,000 euro. The measure is expected to cost around 2.5 billion euro, which is less than the 4-5 billion euro that would have been needed if the measure had been extended to 60,000 euro. The advantage for taxpayers could amount to a maximum of 440 euro a year. TAX PACE - A new tax amnesty has arrived, which in the latest hypotheses is spread over nine years and 108 instalments. A series of parameters are envisaged that will limit the number of taxpayers. The aim is to limit the measure to 'deserving' taxpayers. A minimum instalment of 50 euro is being studied, with the possibility of raising it to 100 euro for smaller debts.
Pensioni
Selective sterilisation for the increase in the retirement age as of 2027: the three-month freeze could be gradual and not for everyone. A complete stop to the increase would only be reserved for those who will have turned 64 in 2027. FAMILIES - The package is worth between 500 million and one billion and ranges from parental leave to a bonus for mothers. Work is being done on tax deductions with the family quotient and on the confirmation of optional parental leave at 80 per cent of salary for three months, after the end of the mandatory one.
Casa
The aim is to extend the 50 per cent renovation bonus on first homes, but selectively. No indication, however, on the future of the furniture bonus expiring at the end of the year.
Premium IRES
Introduced last year for virtuous entrepreneurs who make profits but invest in employment and innovation, it expires on 31 December and is due for renewal. The cost is around 400-500 million euro. Added to this is the new incentive that will supersede Transition 5.0, which has not fully worked.
