Rimborso chilometrico (tabelle ACI)
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deduction is bounded by art. 95, comma 3 TUIR, whose conditions are published as constraints, and that article is repealed with effect from 1 January 2027, so the citation must be re-read before then.
- Id
- it-rimborso-chilometrico
- Dated periods
- 1
- Re-read by
- 2026-12-01
By year
2025 to 2025Rimborso chilometrico (tabelle ACI), year by year.
| Year | Applies | Figure |
|---|---|---|
| Rimborso chilometrico 2025 | to 2025-11-04, then the current tier | no national figure |
Periods
1 dated| From | To | Published | Figure | Tier |
|---|---|---|---|---|
| 2025-01-01 | open | 2024-12-30 | no national figure | open |
What you must decide
3 conditionsPublished beside the figure, and never applied for you.
Deduction capped at the running cost of a 17 CV petrol car
Art. 95, comma 3 TUIR limits the deductible amount to the cost of a vehicle "di potenza non superiore a 17 cavalli fiscali". A reimbursement computed on a more powerful car is not thereby unlawful, it is deductible only up to the 17 CV figure. Which ACI line applies, and what the employee actually drove, is the employer’s to know.
https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art95Deduction capped at the running cost of a 20 CV diesel car
The same sentence raises the ceiling to 20 CV "se con motore diesel". The fuel of the vehicle actually used decides which of the two applies, and the corpus does not know it.
https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art95Board, lodging and non-scheduled transport must be paid traceably
Art. 95, comma 3-bis TUIR (as amended by L. 207/2024 and D.L. 84/2025) allows the deduction of vitto, alloggio and non-scheduled public transport on a domestic trasferta "se i pagamenti sono eseguiti con versamento bancario o postale ovvero mediante altri sistemi di pagamento previsti dall’articolo 23 del decreto legislativo 9 luglio 1997, n. 241". Cash breaks the deduction. How each expense was settled is the employer’s record, not ours.
https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art95
Sources
4 citedGazzetta Ufficiale, tabelle ACI 2026 (GU n. 297 del 23-12-2025, S.O. n. 40)read 2026-09-05
https://www.gazzettaufficiale.it/eli/id/2025/12/23/25A06822/SGGazzetta Ufficiale, tabelle ACI 2025 (GU n. 304 del 30-12-2024, S.O. n. 42)read 2026-09-05
https://www.gazzettaufficiale.it/eli/id/2024/12/30/24A07021/SGAutomobile Club d’Italiaread 2026-07-25
https://aci.gov.it/servizio/costi-chilometrici-di-esercizio/Normattiva, DPR 22 dicembre 1986, n. 917 (TUIR), art. 95read 2026-09-02
https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art95
Ask the API
2026-11-04curl "https://api.lexrates.com/v1/regimes/it-rimborso-chilometrico"Nearby
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