{"id":32421,"date":"2026-11-08T10:04:09","date_gmt":"2026-11-08T10:04:09","guid":{"rendered":"https:\/\/beneggiassociati.com\/?page_id=32421"},"modified":"2026-11-08T10:20:25","modified_gmt":"2026-11-08T10:20:25","slug":"budget-law-2027","status":"publish","type":"page","link":"https:\/\/beneggiassociati.com\/en\/budget-law-2027\/","title":{"rendered":"Budget law 2027: what the bill provides and what changes"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"32421\" class=\"elementor elementor-32421 elementor-32419 elementor-bc-flex-widget\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3c695 e-flex e-con-boxed e-con e-parent\" data-id=\"7c3c695\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f456c0 animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"7f456c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c1b821 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0c1b821\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bbaf4b e-con-full e-flex e-con e-child\" data-id=\"2bbaf4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb5435 elementor-widget elementor-widget-heading\" data-id=\"8fb5435\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Budget law 2027: what the bill provides and what changes<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e94983d e-flex e-con-boxed e-con e-parent\" data-id=\"e94983d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-536bd65 elementor-widget elementor-widget-text-editor\" data-id=\"536bd65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Budget law 2027<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-387f5c2 elementor-widget elementor-widget-heading\" data-id=\"387f5c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The measures of the 2027 budget bill, one card at a time<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37b9ca0 elementor-widget elementor-widget-text-editor\" data-id=\"37b9ca0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>The text is still under review: it is not law.<\/strong> The Council of Ministers approved the budget bill on 28 October 2026 and the Chamber of Deputies is now examining it. Here you can see where it stands and what it provides for work, families, home, business and tax.<\/p><p>For each measure you will find the rule, the start date, the article of the bill and the official source. All cards are \u201cunder discussion\u201d: they may change or be dropped during the parliamentary process. Unless stated otherwise, they concern 2027.<\/p><p><strong>Last updated: 8 November 2026.<\/strong> There are 26 cards, grouped in five topics: work, families, home and vehicles, business and tax. Use the links below to move from one topic to another.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a43617 e-flex e-con-boxed e-con e-parent\" data-id=\"0a43617\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6793c9 elementor-widget elementor-widget-heading\" data-id=\"c6793c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The budget cards, by topic<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24949b3 elementor-widget elementor-widget-html\" data-id=\"24949b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"bng-l27\"><style>.bng-l27{max-width:1100px;margin:0 auto;font-size:1rem;line-height:1.55}.bng-l27 h2{font-size:1.4rem;margin:1.6rem 0 .6rem}.bng-l27 h3{font-size:1.1rem;margin:0 0 .5rem}.bng-l27 p{margin:.4rem 0}.l27-iter{border:1px solid rgba(128,128,128,.35);border-radius:12px;padding:1rem 1.2rem;margin:0 0 1.2rem}.l27-iter h2{margin-top:0}.l27-badge{display:inline-block;font-weight:600;border:1px solid currentColor;border-radius:999px;padding:.15rem .75rem;font-size:.9rem}.l27-iter ol{margin:.8rem 0 .4rem 1.1rem;padding:0}.l27-iter li{margin:.35rem 0}.l27-nav{display:flex;flex-wrap:wrap;gap:.5rem;margin:0 0 .6rem}.l27-nav a{border:1px solid rgba(128,128,128,.5);border-radius:999px;padding:.4rem .9rem;text-decoration:none;font-size:.95rem}.l27-elenco{display:grid;grid-template-columns:1fr;gap:1rem}@media(min-width:900px){.l27-elenco{grid-template-columns:1fr 1fr}}.l27-elenco article{border:1px solid rgba(128,128,128,.35);border-radius:12px;padding:1rem 1.1rem;overflow-wrap:anywhere}.l27-cta{font-size:.95rem}.l27-faq details{border-bottom:1px solid rgba(128,128,128,.35);padding:.6rem 0}.l27-faq summary{cursor:pointer;font-weight:600}.l27-more ul{margin:.4rem 0 0 1.1rem;padding:0}.l27-more li{margin:.3rem 0}.bng-l27 a{text-decoration:underline}.l27-nav a{text-decoration:none}<\/style><section class=\"l27-iter\" aria-labelledby=\"l27-it\"><h2 id=\"l27-it\">Where the process stands<\/h2><p class=\"l27-badge\">Bill under review: not yet law<\/p><ol><li><strong>28 October 2026.<\/strong> The Council of Ministers approves the 2027-2029 budget bill (press release no. 195).<\/li><li><strong>30 October 2026.<\/strong> The bill is submitted to the Chamber of Deputies (act C. 3174).<\/li><li><strong>4 November 2026.<\/strong> The Speaker of the Chamber detaches articles 69 (paragraph 8), 105 and 115. The main text (act C. 3174-bis) is assigned to the Budget Committee, which examines it in the referring stage.<\/li><li><strong>9-12 November 2026.<\/strong> Hearings before the joint Budget Committees of the Chamber and the Senate. On 12 November the Parliamentary Budget Office, the Bank of Italy and the Minister of Economy and Finance are scheduled.<\/li><li><strong>Next.<\/strong> Amendments, then votes in the Chamber and in the Senate.<\/li><\/ol><p>Status read on the website of the Chamber of Deputies on 8 November 2026. If the text is approved, the law will enter into force on 1 January 2027, except for what article 67(2) provides (art. 157). The articles quoted in the cards are those of the submitted text: after amendments and detached articles the numbering may change.<\/p><\/section><nav class=\"l27-nav\" aria-label=\"Jump to a topic\"><a href=\"#l27-sez-lavoro\">Work<\/a><a href=\"#l27-sez-famiglie\">Families<\/a><a href=\"#l27-sez-casa\">Home and vehicles<\/a><a href=\"#l27-sez-imprese\">Business<\/a><a href=\"#l27-sez-fisco\">Tax<\/a><a href=\"#l27-fq\">Frequently asked questions<\/a><a href=\"#l27-more\">Learn more<\/a><\/nav><section class=\"l27-sez\" id=\"l27-sez-lavoro\" aria-labelledby=\"l27-h-lavoro\"><h2 id=\"l27-h-lavoro\">Work<\/h2><div class=\"l27-elenco\"><article id=\"l27-8\"><h3>Contract renewals: 5% substitute tax<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>Pay rises resulting from collective agreement renewals would be taxed at a 5% substitute tax, instead of personal income tax and surtaxes. It concerns private-sector employees whose 2026 employment income was no more than 33,000 euro.<\/p><p><strong>Start date:<\/strong> Year 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 6, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\">Labour cost and net pay calculator<\/a><\/p><\/article><article id=\"l27-9\"><h3>Night, holiday and shift work: 15% tax<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>Amounts paid up to 1,500 euro a year as supplements and allowances for night, holiday or shift work, provided for by collective agreements, would be taxed at 15%. It applies to private-sector employees whose employment income in the previous year was no more than 40,000 euro.<\/p><p><strong>Start date:<\/strong> Temporary measure, year 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 7, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\">Labour cost and net pay calculator<\/a><\/p><\/article><article id=\"l27-10\"><h3>Young workers: 1% substitute tax<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>In 2027 employment income of private-sector workers born after 31 December 1997, with income of no more than 28,000 euro, would be taxed at 1% on a share equal to the increase over the previous year\u2019s income, adjusted for days worked, up to 2,500 euro. Workers can choose the ordinary rules.<\/p><p><strong>Start date:<\/strong> Year 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 44, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\">Labour cost and net pay calculator<\/a> \u00b7 <a href=\"\/en\/employment-incentives-register\/\">Employment incentives register<\/a><\/p><\/article><article id=\"l27-11\"><h3>Fringe benefits 2027: 1,000 euro, 2,000 for young people and families<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>For 2027, goods and services provided to employees, and amounts for household utilities, rent or mortgage interest on the main home, would not count as income up to 1,000 euro. The limit rises to 2,000 euro for employees who have not turned 31 and for those with dependent children. The Government press release refers to workers up to 30 years old.<\/p><p><strong>Start date:<\/strong> Tax year 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 45, budget bill<\/a>; <a href=\"https:\/\/www.governo.it\/it\/articolo\/comunicato-stampa-del-consiglio-dei-ministri-n-195\/32973\" target=\"_blank\" rel=\"noopener\">Government press release no. 195 (in Italian)<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\">Labour cost and net pay calculator<\/a><\/p><\/article><article id=\"l27-12\"><h3>New hires: more deduction for mothers and young people<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>For hires in the tax year following the one in progress on 31 December 2026, the increase in the deductible cost would rise to 80% for working mothers and 40% for young people under 36. It does not affect advance payments for that year.<\/p><p><strong>Start date:<\/strong> Tax year 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 43, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\">Labour cost and net pay calculator<\/a> \u00b7 <a href=\"\/en\/employment-incentives-register\/\">Employment incentives register<\/a><\/p><\/article><article id=\"l27-13\"><h3>Social security exemptions for hiring: extended to 31 December 2027<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>The deadlines now set at 31 December 2026 in articles 1, 2 and 3 of decree-law 62\/2026, on social security exemptions for permanent hires, would be extended to 31 December 2027. According to the Government, they concern women, young people and workers in the special economic zones (ZES).<\/p><p><strong>Start date:<\/strong> Until 31 December 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 42, budget bill<\/a>; <a href=\"https:\/\/www.governo.it\/it\/articolo\/comunicato-stampa-del-consiglio-dei-ministri-n-195\/32973\" target=\"_blank\" rel=\"noopener\">Government press release no. 195 (in Italian)<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\">Labour cost and net pay calculator<\/a> \u00b7 <a href=\"\/en\/employment-incentives-register\/\">Employment incentives register<\/a><\/p><\/article><article id=\"l27-14\"><h3>Fund for leaving the labour market<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>A fund of 850 million euro a year for 2027, 2028 and 2029 would be set up for measures supporting exit from the labour market. The actual measures will be decided by a later law.<\/p><p><strong>Start date:<\/strong> Years 2027-2029<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 52, budget bill<\/a><\/p><\/article><\/div><\/section><section class=\"l27-sez\" id=\"l27-sez-famiglie\" aria-labelledby=\"l27-h-famiglie\"><h2 id=\"l27-h-famiglie\">Families<\/h2><div class=\"l27-elenco\"><article id=\"l27-15\"><h3>Working mothers bonus from 2027<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>INPS would grant, on application, 100 euro a month tax-free to working mothers with two or more children and employment income up to 40,000 euro a year, whether employees (excluding domestic work) or self-employed enrolled in professional funds or the separate scheme. It lasts until the month the second child turns 10 (with two children) or the youngest child turns 18 (with more than two children).<\/p><p><strong>Start date:<\/strong> From 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 57, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\">Labour cost and net pay calculator<\/a><\/p><\/article><article id=\"l27-16\"><h3>Fund \u201cValue of newborns\u201d<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>From 1 January 2027 INPS would set up, within three months of birth, an individual savings position for each newborn, with 100 euro a year paid by the State until age 18. Parents and relatives can add voluntary payments. The Government also mentions a tax deduction for payments by families.<\/p><p><strong>Start date:<\/strong> Children born from 1 January 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 58, budget bill<\/a>; <a href=\"https:\/\/www.governo.it\/it\/articolo\/comunicato-stampa-del-consiglio-dei-ministri-n-195\/32973\" target=\"_blank\" rel=\"noopener\">Government press release no. 195 (in Italian)<\/a><\/p><\/article><article id=\"l27-17\"><h3>Parental leave: more months paid at 80%<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>The additional period paid at 80% would go from one month to two months, three for a second child and four from the third. According to the Government press release, overall leave at 80% rises from three to four months (five for a second child, six from the third). It applies to those who end maternity or paternity leave on the dates set by the text.<\/p><p><strong>Start date:<\/strong> From 1 January 2027, on the dates set by the text<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 59, budget bill<\/a>; <a href=\"https:\/\/www.governo.it\/it\/articolo\/comunicato-stampa-del-consiglio-dei-ministri-n-195\/32973\" target=\"_blank\" rel=\"noopener\">Government press release no. 195 (in Italian)<\/a><\/p><\/article><article id=\"l27-18\"><h3>Childcare voucher for self-employed parents<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>Self-employed parents enrolled with INPS or the separate scheme could receive a contribution of up to 500 euro a month, for a maximum of three months within the 11 months after maternity or paternity leave, as an alternative to parental leave. The Government links it to babysitting and educational services. Spending limit: 15 million euro a year from 2027 to 2029.<\/p><p><strong>Start date:<\/strong> Years 2027-2029<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 60, budget bill<\/a>; <a href=\"https:\/\/www.governo.it\/it\/articolo\/comunicato-stampa-del-consiglio-dei-ministri-n-195\/32973\" target=\"_blank\" rel=\"noopener\">Government press release no. 195 (in Italian)<\/a><\/p><\/article><article id=\"l27-19\"><h3>A 300 euro card for older people\u2019s health costs<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>A fund of 1,645 million euro for 2027 would be set up for a 300 euro card for health expenses not covered by the National Health Service. The Government identifies as recipients people over 75 with a pension of up to 28,000 euro a year.<\/p><p><strong>Start date:<\/strong> Year 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 53, budget bill<\/a>; <a href=\"https:\/\/www.governo.it\/it\/articolo\/comunicato-stampa-del-consiglio-dei-ministri-n-195\/32973\" target=\"_blank\" rel=\"noopener\">Government press release no. 195 (in Italian)<\/a><\/p><\/article><\/div><\/section><section class=\"l27-sez\" id=\"l27-sez-casa\" aria-labelledby=\"l27-h-casa\"><h2 id=\"l27-h-casa\">Home and vehicles<\/h2><div class=\"l27-elenco\"><article id=\"l27-20\"><h3>Renovation and energy-saving deductions in 2027<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>For expenses incurred in 2027 the deduction for building renovation works would be 36%, raised to 50% for those who bear the cost on their main home as owner or holder of a real right of enjoyment. The spending limit is 96,000 euro per property. The text also rewrites the temporary rules on energy upgrades and seismic work.<\/p><p><strong>Start date:<\/strong> Expenses incurred in 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 4, budget bill<\/a><\/p><\/article><article id=\"l27-21\"><h3>Flat-rate rental tax: agreed rents and shops<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>For agreed-rent contracts signed in 2027 the flat-rate rental tax (cedolare secca) would fall to 5%, and to 1% with a young tenant (up to 35 years old according to the Government). It would extend to shops (cadastral category C\/1, up to 200 square metres) with contracts signed in 2027: 21% rate, reduced to 10% in the capital cities of metropolitan cities.<\/p><p><strong>Start date:<\/strong> Contracts signed in 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 5, budget bill<\/a>; <a href=\"https:\/\/www.governo.it\/it\/articolo\/comunicato-stampa-del-consiglio-dei-ministri-n-195\/32973\" target=\"_blank\" rel=\"noopener\">Government press release no. 195 (in Italian)<\/a><\/p><\/article><article id=\"l27-22\"><h3>Vehicle tax: exemption for specific vehicles<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>From 1 January 2027 individuals meeting the requirements of the text would be exempt from the vehicle tax and the circulation tax for specific types of vehicles, motorcycles and mopeds. According to the Government, the exemption for vehicles up to 80 kW becomes permanent.<\/p><p><strong>Start date:<\/strong> From 1 January 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 3, budget bill<\/a>; <a href=\"https:\/\/www.governo.it\/it\/articolo\/comunicato-stampa-del-consiglio-dei-ministri-n-195\/32973\" target=\"_blank\" rel=\"noopener\">Government press release no. 195 (in Italian)<\/a><\/p><\/article><\/div><\/section><section class=\"l27-sez\" id=\"l27-sez-imprese\" aria-labelledby=\"l27-h-imprese\"><h2 id=\"l27-h-imprese\">Business<\/h2><div class=\"l27-elenco\"><article id=\"l27-23\"><h3>Tax credit for the single ZES: more funds<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>The tax credit for investments in the single special economic zone (ZES) of Southern Italy would get more funds: 2,400 million euro for 2027 (now 1,000) and 1,250 million for 2028 (now 750).<\/p><p><strong>Start date:<\/strong> Years 2027 and 2028<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 85, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/hyper-depreciation-calculator-2026\/\">Hyper-depreciation calculator<\/a> \u00b7 <a href=\"\/en\/investment-appraisal-calculator\/\">Investment appraisal calculator<\/a><\/p><\/article><article id=\"l27-24\"><h3>Tax credit for cloud computing<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>Businesses would receive a tax credit of up to 30% of 2027, 2028 and 2029 costs for subscriptions to cloud computing services tied to the intangible capital assets in annex F of the code, within a limit of 30 million euro a year.<\/p><p><strong>Start date:<\/strong> Years 2027-2029<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 12, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/hyper-depreciation-calculator-2026\/\">Hyper-depreciation calculator<\/a> \u00b7 <a href=\"\/en\/investment-appraisal-calculator\/\">Investment appraisal calculator<\/a><\/p><\/article><article id=\"l27-25\"><h3>Revaluation of business real estate<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>Limited companies and partnerships that do not use international accounting standards could revalue business real estate, excluding building land. The substitute tax for corporate income tax (Ires) and regional production tax (Irap) would be 10%. To recognise the revaluation surplus for tax purposes, 8% would be paid on depreciable property and 4% on non-depreciable property.<\/p><p><strong>Start date:<\/strong> From 1 January 2027, the entry-into-force date in the bill (art. 157)<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 14, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/investment-appraisal-calculator\/\">Investment appraisal calculator<\/a> \u00b7 <a href=\"\/en\/services\/tax-and-accounting\/\">Tax and accounting services<\/a><\/p><\/article><article id=\"l27-26\"><h3>Sales agents: more deductible cars<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>For sales agents and commercial representatives the share of deductible costs for cars would rise to 90% for electric or hybrid vehicles and 80% for others. The cost ceiling would rise to 35,000 euro for electric and hybrid cars and 25,822.84 euro for others. The ceiling for leasing and rental would rise to 5,164.57 euro.<\/p><p><strong>Start date:<\/strong> From 1 January 2027, the entry-into-force date in the bill (art. 157)<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 22, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/services\/tax-and-accounting\/\">Tax and accounting services<\/a><\/p><\/article><\/div><\/section><section class=\"l27-sez\" id=\"l27-sez-fisco\" aria-labelledby=\"l27-h-fisco\"><h2 id=\"l27-h-fisco\">Tax<\/h2><div class=\"l27-elenco\"><article id=\"l27-1\"><h3>Personal income tax 2027: three rates<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>For 2027 personal income tax (Irpef) would be calculated with three rates: 23% up to 28,000 euro, 33% from 28,000 to 55,000 euro and 43% above 55,000 euro. The 33% rate would therefore apply up to 55,000 euro of income.<\/p><p><strong>Start date:<\/strong> Tax year 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 9(1), budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\">Labour cost and net pay calculator<\/a><\/p><\/article><article id=\"l27-2\"><h3>Flat-rate regime: limit raised to 100,000 euro<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>For income tax and surtaxes, the revenue or fee limit to enter the flat-rate regime would rise to 100,000 euro. The regime would end in the same year if 115,000 euro is exceeded for income tax purposes and 100,000 euro for VAT purposes. For VAT, according to the Government, the entry threshold stays at 85,000 euro pending authorisation from the European Union.<\/p><p><strong>Start date:<\/strong> From 1 January 2027, the entry-into-force date in the bill (art. 157)<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 9(2), budget bill<\/a>; <a href=\"https:\/\/www.governo.it\/it\/articolo\/comunicato-stampa-del-consiglio-dei-ministri-n-195\/32973\" target=\"_blank\" rel=\"noopener\">Government press release no. 195 (in Italian)<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/flat-rate-or-ordinary-regime-calculator-2026\/\">Flat-rate or ordinary regime calculator<\/a><\/p><\/article><article id=\"l27-3\"><h3>Flat-rate regime: limit on employment income<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>For 2027 the limit set by letter f) of art. 233(1) of the new income tax code, among the requirements for the flat-rate regime, would rise to 35,000 euro.<\/p><p><strong>Start date:<\/strong> Year 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 9(3), budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/flat-rate-or-ordinary-regime-calculator-2026\/\">Flat-rate or ordinary regime calculator<\/a><\/p><\/article><article id=\"l27-4\"><h3>Withholding tax on payments between businesses<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>The withholding on payments between businesses (business to business), already provided for in the consolidated act on payments and collection, would be set at 1% for 2028 and 2% from 2029. The current text provides 0.5% for 2028 and 1% from 2029.<\/p><p><strong>Start date:<\/strong> Years 2028 and 2029<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 35, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/tax-and-social-security-deadlines-calendar\/\">Tax and social security deadlines calendar<\/a><\/p><\/article><article id=\"l27-5\"><h3>Offsetting of tax credits: threshold at 30,000 euro<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>Among the measures against undue offsetting, in art. 5(7) of the consolidated act on payments and collection the 50,000 euro threshold would fall to 30,000 euro.<\/p><p><strong>Start date:<\/strong> From 1 January 2027, the entry-into-force date in the bill (art. 157)<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 36, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/tax-and-social-security-deadlines-calendar\/\">Tax and social security deadlines calendar<\/a><\/p><\/article><article id=\"l27-6\"><h3>Building bonus credits from 2023: ten instalments<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>For expenses incurred in 2023 with credit transfer or invoice discount (article 119 of the Relaunch Decree), the annual shares usable in offset in 2027 would in turn be split into ten equal annual instalments. Shares for which the option under art. 9(4) of decree-law 176\/2022 was exercised are excluded.<\/p><p><strong>Start date:<\/strong> Shares usable in 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 37, budget bill<\/a><\/p><p class=\"l27-cta\"><strong>Learn more:<\/strong> <a href=\"\/en\/tax-and-social-security-deadlines-calendar\/\">Tax and social security deadlines calendar<\/a><\/p><\/article><article id=\"l27-7\"><h3>Plastic tax and sugar tax from 1 July 2027<\/h3><p><strong>Status:<\/strong> Under discussion (bill)<\/p><p>The effectiveness of the tax on single-use plastic products (plastic tax) and of the tax on sweetened soft drinks (sugar tax) would be postponed from 1 January to 1 July 2027.<\/p><p><strong>Start date:<\/strong> 1 July 2027<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.camera.it\/leg19\/126?idDocumento=3174-bis\" target=\"_blank\" rel=\"noopener\">Art. 40, budget bill<\/a><\/p><\/article><\/div><\/section><section class=\"l27-faq\" aria-labelledby=\"l27-fq\"><h2 id=\"l27-fq\">Frequently asked questions<\/h2><details><summary>Is the 2027 budget law already in force?<\/summary><p>No. It is a bill submitted to the Chamber of Deputies on 30 October 2026 and still under review. If approved and published in the Official Gazette, it will enter into force on 1 January 2027, except for some parts.<\/p><\/details><details><summary>What can change in Parliament?<\/summary><p>Rates, amounts, thresholds, conditions and article numbers. The Committees and the Chamber and Senate floors can amend, detach or add measures. That is why every card is \u201cunder discussion\u201d.<\/p><\/details><details><summary>Are the 2027 personal income tax rates final?<\/summary><p>No. The text provides for three rates for 2027 (23%, 33% and 43%), but this is a proposal. Until approval, current rules apply.<\/p><\/details><details><summary>Can I already rely on the bonuses and flat taxes listed?<\/summary><p>Not yet. The measures apply only if the text becomes law and, in some cases, after instructions from INPS or the Revenue Agency. Before deciding on hiring or investments, talk to your accountant.<\/p><\/details><details><summary>Where can I find the official text?<\/summary><p>On the website of the Chamber of Deputies, in the page of act C. 3174-bis, and in the Council of Ministers press release no. 195 of 28 October 2026 on the Government website.<\/p><\/details><details><summary>What about the 2026 budget law?<\/summary><p>It is the budget law for 2026, already in force. The cards are on the page 2026 budget law.<\/p><\/details><\/section><section class=\"l27-more\" id=\"l27-more\"><h2>Learn more<\/h2><ul><li><a href=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\">Labour cost and net pay calculator<\/a><\/li><li><a href=\"\/en\/hyper-depreciation-calculator-2026\/\">Hyper-depreciation calculator<\/a><\/li><li><a href=\"\/en\/flat-rate-or-ordinary-regime-calculator-2026\/\">Flat-rate or ordinary regime calculator<\/a><\/li><li><a href=\"\/en\/tax-and-social-security-deadlines-calendar\/\">Tax and social security deadlines calendar<\/a><\/li><li><a href=\"\/en\/employment-incentives-register\/\">Employment incentives register<\/a><\/li><li><a href=\"\/en\/calls-register\/\">Calls for funding register<\/a><\/li><li><a href=\"\/en\/cash-budget\/\">Simplified budget for 3, 6 and 12 months<\/a><\/li><li><a href=\"\/en\/services\/tax-and-accounting\/\">Tax and accounting services<\/a><\/li><li><a href=\"\/en\/services\/business-consulting\/\">Business consulting<\/a><\/li><li><a href=\"\/en\/budget-law-2026-what-changes\/\">2026 budget law<\/a><\/li><li><a href=\"\/en\/contact-us\/\">Contact the firm<\/a><\/li><\/ul><\/section><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"Article\",\"headline\":\"Budget law 2027: what the bill provides and what changes\",\"description\":\"Budget law 2027: the measures of the bill under review for work, families, businesses and tax, with article, start date and where it stands in Parliament.\",\"inLanguage\":\"en\",\"datePublished\":\"2026-11-08\",\"dateModified\":\"2026-11-08\",\"mainEntityOfPage\":\"https:\/\/beneggiassociati.com\/en\/budget-law-2027\/\",\"author\":{\"@type\":\"Organization\",\"name\":\"Beneggi e Associati\"},\"publisher\":{\"@type\":\"Organization\",\"name\":\"Beneggi e Associati\",\"url\":\"https:\/\/beneggiassociati.com\/\"}}<\/script><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"inLanguage\":\"en\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is the 2027 budget law already in force?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. It is a bill submitted to the Chamber of Deputies on 30 October 2026 and still under review. If approved and published in the Official Gazette, it will enter into force on 1 January 2027, except for some parts.\"}},{\"@type\":\"Question\",\"name\":\"What can change in Parliament?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Rates, amounts, thresholds, conditions and article numbers. The Committees and the Chamber and Senate floors can amend, detach or add measures. That is why every card is \u201cunder discussion\u201d.\"}},{\"@type\":\"Question\",\"name\":\"Are the 2027 personal income tax rates final?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The text provides for three rates for 2027 (23%, 33% and 43%), but this is a proposal. Until approval, current rules apply.\"}},{\"@type\":\"Question\",\"name\":\"Can I already rely on the bonuses and flat taxes listed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Not yet. The measures apply only if the text becomes law and, in some cases, after instructions from INPS or the Revenue Agency. Before deciding on hiring or investments, talk to your accountant.\"}},{\"@type\":\"Question\",\"name\":\"Where can I find the official text?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"On the website of the Chamber of Deputies, in the page of act C. 3174-bis, and in the Council of Ministers press release no. 195 of 28 October 2026 on the Government website.\"}},{\"@type\":\"Question\",\"name\":\"What about the 2026 budget law?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It is the budget law for 2026, already in force. The cards are on the page 2026 budget law.\"}}]}<\/script><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95a7564 e-flex e-con-boxed e-con e-parent\" data-id=\"95a7564\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9739efb elementor-widget elementor-widget-heading\" data-id=\"9739efb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to read the cards<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0428d14 elementor-widget elementor-widget-heading\" data-id=\"0428d14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The status of each measure<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c3e8d8 elementor-widget elementor-widget-text-editor\" data-id=\"3c3e8d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u201cUnder discussion\u201d means a proposal contained in a bill: it is not law and may change or be dropped during the parliamentary process. Once the text is approved and published in the Official Gazette, the cards will move to \u201cin force\u201d, or to \u201cawaiting implementation\u201d if decrees or operating instructions are needed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98ee2d8 elementor-widget elementor-widget-heading\" data-id=\"98ee2d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What has been checked<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c0d998 elementor-widget elementor-widget-text-editor\" data-id=\"1c0d998\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Each card has been checked against the official text of the bill published by the Chamber of Deputies and, where indicated, against the Council of Ministers press release no. 195 of 28 October 2026. When the two texts differ, the card says so.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-447a384 elementor-widget elementor-widget-heading\" data-id=\"447a384\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How it is updated<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6bf8b3 elementor-widget elementor-widget-text-editor\" data-id=\"f6bf8b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The cards are reviewed when the text changes in Parliament. Each update carries the date of the last check.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de1cc9d e-flex e-con-boxed e-con e-parent\" data-id=\"de1cc9d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7265ec3 elementor-widget elementor-widget-heading\" data-id=\"7265ec3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Limits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d02a805 elementor-widget elementor-widget-heading\" data-id=\"d02a805\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What this page does not do<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf93348 elementor-widget elementor-widget-text-editor\" data-id=\"bf93348\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This page describes the rules in general terms and does not assess your case. Amounts, requirements and deadlines must always be compared with the official text. The measures are proposals in the bill and may change.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44596bc elementor-widget elementor-widget-heading\" data-id=\"44596bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sources<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd1abf1 elementor-widget elementor-widget-text-editor\" data-id=\"bd1abf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Only official sources are used: the Chamber of Deputies and the Government. Summaries are reworded and do not reproduce third-party texts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ec272b elementor-widget elementor-widget-heading\" data-id=\"9ec272b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Related tools<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-161e16d elementor-widget elementor-widget-text-editor\" data-id=\"161e16d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Many cards point to the firm\u2019s calculators, for example the hyper-depreciation, labour cost or flat-rate regime calculators, to the deadlines calendar and to the registers of calls for funding and employment incentives.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e67f67 e-flex e-con-boxed e-con e-parent\" data-id=\"0e67f67\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01f5b16 elementor-widget elementor-widget-heading\" data-id=\"01f5b16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Notice and sources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3edcb44 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"3edcb44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This page is for information only and is not a substitute for professional advice. Check your specific case with your trusted professional or ask the firm for clarification.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac6fcd3 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"ac6fcd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Last check: 8 November 2026. Sources: Chamber of Deputies (acts C. 3174 and C. 3174-bis, text and procedure page), Government (Council of Ministers press release no. 195 of 28 October 2026). The 2026 budget law, already in force, is on the page <a href=\"\/en\/budget-law-2026-what-changes\/\">2026 budget law<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":24170,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"budget law 2027","_yoast_wpseo_title":"Budget law 2027: what changes | Beneggi e Associati","_yoast_wpseo_metadesc":"Budget law 2027: the measures of the bill under review for work, families, businesses and tax, with article, start date and where it stands in Parliament.","content-type":"","wpai_generated_summary":"","footnotes":""},"tipo_pagina":[],"class_list":["post-32421","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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