Figures · country · verified 2026-11-04

Italy IT

Name: IT statutory figures
Creator: Growing Peas
License: https://creativecommons.org/licenses/by/4.0/

1 regime published here. Each links to its periods, its conditions and the pages they were read from.

Regimes

1 published

Rimborso chilometrico (tabelle ACI)mileage
No national flat rate exists: the cost per kilometre is specific to the vehicle model. The tables are published by the Agenzia delle Entrate under art. 51, comma 4, lett. a) TUIR, in the Gazzetta Ufficiale each December, n. 304 of 30 December 2024 for 2025, n. 297 of 23 December 2025 for 2026. The employer’s deduction is bounded by art. 95, comma 3 TUIR, whose conditions are published as constraints, and that article is repealed with effect from 1 January 2027, so the citation must be re-read before then.
no national figure3 conditions you applyre-read by 2026-12-01