Italy's maternity tax exemption and bonus end in 2026, new scheme to start 2027

The tax exemption that frees mothers with three or more children from paying IVS social‑security contributions, as well as the temporary "new bonus mums" payment, will both cease on 31 December 2026. The exemption, introduced by the 2024 Budget Law, covers permanent‑contract employees who are mothers of at least three children under 18 and reduces their IVS contribution by up to €3,000 a year.

From 2027 the programme will shift to the structural regime set out in the 2025 Budget Law. INPS has already issued guidance on how employers must record the exemption (code "ELA3") and announced that the bonus – €60 per month for up to 12 months, paid in a lump sum – will require a separate application under the forthcoming rules.