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🇮🇹 Italy

Catalog updated 2026-10-12. Selected source documents, reviewed around elections, budgets and pension-rule changes.

Election watch

Next national polling date: not yet verified in this collection.

Consult official parliamentary and election information before treating any expected date as confirmed.

Election information source ↗

Election information last checked 2026-09-17. The enacted 2026 state-budget law is verified. A current, same-period opposition budget and final next-election costings remain unverified.

Government and alternative plans

Source documents for reference. A party's costing is its own estimate unless identified as independent. Different years, definitions and government levels are not directly comparable. These documents do not automatically change the simulator.

Adopted state budget · FY 2026; multi-year budget 2026–2028

Legge 30 dicembre 2025, n. 199 ↗

Gazzetta Ufficiale · Published 2025-12-30

Official budget law, generally effective from 1 January 2026 with specified exceptions. State-budget coverage is narrower than the simulator’s general-government baseline. A matched current opposition fiscal document remains unverified.

Last checked 2026-09-18 · content reviewed

Historical document archive · Multiple elections

Browse original party manifestos ↗

Manifesto Project · WZB / IfDem

Use the document browser to select a country, party and election year. This is an archive of political programmes, not a set of audited alternative budgets.

Last checked 2026-09-17

Pension eligibility and payments

Selected scheme verified

INPS ordinary old-age pension

2026 rules; published transition to 2028

Eligibility age
67 in 2026; contribution conditions
Payment basis
Contribution-history based; no single flat rate

Ordinary access generally requires 20 contribution years. INPS lists 67y1m in 2027 and 67y3m in 2028. For first contributions from 1996, an additional benefit-amount condition applies; the alternative 2026 route is 71 with five effective contribution years. Exceptions and legacy rules remain scheme-specific.

Sources checked 2026-09-18. Selected scheme coverage; other schemes and exceptions may apply.

Reference information only. These rules and payments do not change the simulator’s fiscal model or calculate an individual pension entitlement.

Tax starting points

Income tax
23% / 33% / 43% + local
Corporation tax
24% IRES + regional IRAP
VAT / sales tax
22% IVA
Tariffs
Rates depend on the product, origin and trade agreement.

2026 national personal bands; regional and municipal income taxes are additional. IRES is 24%; standard IRAP is 3.9% on a different base, with regional/sector variation. The taxes cannot simply be added into one universal effective rate.

Tax sources checked 2026-09-17. These are headline references; marginal rates apply to income bands, not every unit of income. Payroll contributions and allowances are not included in this compact comparison.

Income tax source · Corporation tax source · WTO tariff schedules

Pension schedules still marked “Not yet verified” are missing verified comparison data, not countries without pensions. Pension entitlements depend on contributions, age, residence and scheme.

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