Samenvatting
- Temporary 2025–2027 threshold (Legge di Bilancio): €1,000 per employee per year in aggregate non-cash benefits, raised to €2,000 for employees with dependent children (figli a carico).
- Ordinary baseline under art. 51 c.3 TUIR (outside the temporary regime): €258.23 per employee per year.
- Cliff rule: going one euro above the applicable threshold makes the ENTIRE amount taxable as employment income — not just the excess.
- Eligible items include shopping vouchers (buoni acquisto), fuel cards, reimbursements of household utility bills, and rent — all within the same aggregate cap.
- The cap applies per employee per year; it cannot be split into separate occasion-based caps. Confirm the employee's family status (dependent children) before applying the €2,000 cap.
Voorwaarden
- Non-cash benefit (does not include direct cash payments).
- Aggregate annual value to the employee at or below €1,000 (€2,000 with dependent children) for 2025–2027.
- Granted in addition to ordinary salary, not via salary sacrifice converting cash into vouchers.
- Family-status documentation (dependent children) collected before applying the €2,000 cap.
- Documented per employee per year in payroll records.
Erkende gelegenheden
- Any (annual aggregate cap, not occasion-based)
- Christmas / end-of-year
- Recognition without performance link
Relatiegeschenken
Business gifts to clients are deductible under art. 108 TUIR as entertainment expenses (spese di rappresentanza) up to the limits set by the implementing decree (a percentage of revenue based on company size). Items with a unit cost up to €50 are fully deductible without entering the spese-di-rappresentanza cap.
Is dit belastingvrij?
Vul land, ontvanger, bedrag en gelegenheid in. We geven een waarschijnlijke fiscale behandeling met kanttekeningen — geen advies.
Is dit belastingvrij?
Likely within the art. 51 c.3 TUIR fringe-benefit threshold — exempt from IRPEF and social security.
- •The annual cap is €1,000 per employee (€2,000 with dependent children) for 2025–2027 under the Legge di Bilancio. Ordinary baseline €258.23.
- •The cap is annual aggregate per employee across all non-cash benefits, including utility-bill reimbursements where applicable.
- •Deze estimator geeft algemene info op basis van gepubliceerde regels. Geen fiscaal advies — bevestig met je accountant.
Geen fiscaal advies — volledige regel en bronnen op de landenpagina.
Lees de landengids →Veelgestelde vragen
What is the 2026 fringe-benefit threshold in Italy?
€1,000 per employee per year (€2,000 for employees with dependent children), in force for the 2025–2027 three-year window under the Legge di Bilancio 2025. The ordinary baseline outside this temporary regime is €258.23/year.
What happens if I exceed the threshold?
The entire amount — not only the excess — becomes taxable employment income. Art. 51 c.3 TUIR is a cliff threshold, not an allowance.
How do I qualify for the €2,000 cap?
The employee must have at least one fiscally dependent child (figlio a carico) and must declare this in writing to the employer. Without the declaration, the lower €1,000 cap applies.
Are utility-bill reimbursements counted in the same threshold?
Yes. Recent budget laws have explicitly included reimbursements of electricity, gas, water and rent within the same aggregate fringe-benefit cap.
Bronnen
- Art. 51 TUIR — Determinazione del reddito di lavoro dipendentegeverifieerd 2026-06-24
- Agenzia delle Entrate — Welfare aziendale e fringe benefitgeverifieerd 2026-06-24
- Legge di Bilancio 2025 (L. 207/2024) — soglia fringe benefitgeverifieerd 2026-06-24
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