ISEE 2026

ISEE 2026: What’s New, Who Benefits, and Why You Should Apply as Early as Possible

Starting from 1 January 2026, new ISEE calculation rules have come into force in Italy, introduced by the 2026 Budget Law.
The goal of these changes is to make ISEE more favourable for families, especially those with children and a primary residence.

⚠️ Important: this does not replace the ordinary ISEE.
It is an additional, more advantageous calculation, applicable only to specific INPS benefits.

1) Which benefits does the new ISEE apply to?

The new, more favourable ISEE applies only to the following INPS-managed benefits:

  • Assegno di Inclusione (ADI)
  • Support for Training and Work (SFL)
  • Universal Child Allowance (Assegno Unico – AUU)
  • Nursery school bonus and home care support
  • Newborn baby bonus

👉 For all other benefits (municipal, regional, university, school-related, etc.), the ordinary ISEE continues to apply.

2) Primary residence: reduced impact in the ISEE calculation

One of the most important changes concerns the primary residence.
A larger portion of the home’s value is now excluded from the calculation, which can significantly lower the ISEE.

New thresholds from 2026

  • €91,500 for all households
  • €120,000 if the home is located in a metropolitan city capital
  • + €2,500 for each dependent child from the second onwards

✅ Practical effect: many homeowner families may see a lower ISEE, improving eligibility or benefit amounts.

3) Families with children: a more favourable equivalence scale

The equivalence scale (the factor that adjusts ISEE based on household size) has also been improved for families with children.

New increases

  • +0.10 for 2 children
  • +0.25 for 3 children
  • +0.40 for 4 children
  • +0.55 for 5 or more children

👉 In simple terms: with the same income and assets, families with more children may obtain a lower and more advantageous ISEE.

4) Universal Child Allowance (AUU): transitional rule for early 2026

For the Universal Child Allowance, a transitional rule applies:

  • January–February 2026 payments are calculated using the ISEE valid on 31/12/2025
  • The new rules apply from the following months onward

⚠️ Also important:

  • from March 2026, without a valid ISEE, AUU is paid at the minimum amount
  • if you submit the DSU by 30 June 2026, INPS will recalculate the allowance and pay arrears retroactively

5) What happens to INPS applications and recalculations?

INPS is gradually updating its systems to apply the new calculation rules.

Possible temporary suspensions

If an application for ADI, SFL, or bonuses is rejected based on the old ISEE, it may be temporarily suspended, not permanently denied.

Once system updates are completed:

  • INPS will finalize the assessments
  • and automatically recalculate benefits if the new ISEE is more favourable

No new application is usually required.

6) What you should do now: practical checklist

✅ Recommended steps

  1. Submit your DSU for ISEE 2026 as early as possible (January–February is ideal)
  2. Prepare the required documents:
    • household composition
    • housing details (rent, ownership, mortgage)
    • income information
    • bank accounts and savings
  3. Monitor official INPS updates

✅ Pre-filled DSU (important note)

When using the pre-filled DSU: Italian government bonds, postal savings, and similar instruments
are excluded from ISEE calculations up to €50,000 per household