From the Ministry of Economy and Finance

Hauliers: flat-rate allowance set at 48 euros for 2026

Broadening the scope to include tax incentives for the sector, it should be noted that one of the most recent excise duty decrees has increased the fund for tax credits for road hauliers

by Lorenzo Pace

23 June 2026

2' min read

Translated by AI

Versione italiana

Key points

Forty-eight euros – that’s beyond belief
The measure
Deductions in recent years
The subsidy for hauliers to help with high fuel prices

2' min read

Translated by AI

Versione italiana

The Ministry of the Economy has released the official figures on tax relief for road hauliers. The Ministry of Economy and Finance (MEF), in agreement with the Ministry of Infrastructure and Transport, has set the flat-rate deductions for undocumented expenses for 2026, in accordance with Article 66, paragraph 5, first sentence, of the Consolidated Income Tax Law (Tuir).

Forty-eight euros – quite out of the ordinary

The rate is the same as in recent years: 48 euros per day for journeys undertaken personally by the business owner outside the municipality in which the business is based. For journeys made within the municipal boundaries, however, the amount is reduced to 35 per cent – 16.80 euros per day. In both cases, the deduction is available only once per day, regardless of the number of journeys made.

The measure

The scheme is designed to simplify tax matters for small businesses in the sector. Self-employed hauliers – or partners in partnerships who personally drive the vehicles – incur daily expenses that are difficult to account for: minor tolls, parking fees and meals away from home. The law allows these to be deducted from taxable income on a flat-rate basis, without the need to keep every single receipt.

This is not a cash refund, but a reduction in the tax base. At an income tax rate of 35%, a deduction of 48 euros equates to approximately 17 euros less in tax per working day. This relief is available only to those opting for the simplified or ordinary accounting schemes: taxpayers under the flat-rate scheme are excluded.

Deductions in recent years

The amount is not set by law as a fixed figure: each year, the Ministry of Economy and Finance (MEF) and the Ministry of Infrastructure and Transport (MIT) determine it on the basis of available resources — a total allocation of 70 million euros — adjusted in line with the ISTAT index. In practice, however, the deduction has remained unchanged since the 2022 tax year. The only recent change dates back to 2021, when the amount rose to 55 euros: an extraordinary measure linked to the surge in energy costs following the outbreak of the conflict in Ukraine.

From 2022 onwards, the MEF has remained at 48 euros and has not changed since. Four consecutive tax periods without any adjustment: in the meantime, inflation has eroded the real value of the tax relief, meaning that today’s 48 euros are worth less than they were three years ago.

Support for lorry drivers to tackle high fuel prices

Broadening the scope to include tax relief for the sector, it should be noted that one of the most recent excise duty decrees has increased the fund for tax credits for road hauliers. The tax relief to help offset high fuel prices has, in fact, been extended to include June (it previously only covered March, April and May), with a total allocation of 300 million.