Italy rolls out 2026 tax, pension and employment incentive deadlines

Italy tax 2026 INPS pension revocation hiring incentives deadline crypto activity reporting rottamazione quinquies

The Italian tax authority released new FAQs clarifying reporting obligations for crypto‑activities, including a USD 50,000 threshold that triggers mandatory reporting of payments.

Taxpayers can defer ordinary F24 payments scheduled between 1 – 20 August 2026 without penalties, while certain obligations such as installment plans for tax amnesties remain excluded.

From 1 January 2026 a tax surcharge of 10 % on bonuses and stock options is waived for firms that donate at least double the tax amount to independent third‑sector entities.

The INPS announced that, starting in August 2026, it will withhold the “fourteenth” pension supplement and an additional €154.94 from pensions of recipients who failed to file their 2021 tax return by 19 September 2025.

Employers must submit applications by 30 September 2026 to claim hiring incentives under the Decreto Coesione for young workers, disadvantaged women or over‑35 hires in ZES regions, worth up to €15,600 per employee.

The first payment deadline for the “rottamazione quinquies” tax‑amnesty scheme is 31 July 2026, with a five‑day grace period until 5 August.

Sanremo’s municipality will subsidise 50 % of taxi fares for disabled persons (≥75 % disability, ages 18‑35) up to 31 October 2026.

Castellina in Chianti opened a rent‑assistance programme offering up to €258 a month for low‑income families, with applications due by 25 August 2026.

Entities

Agenzia delle Entrate · Castellina in Chianti · Decreto Coesione · INPS · Italian Government · Italian Tax Administration (Agenzia delle Entrate) · Sanremo municipality

Claims

What the coverage asserts, and how many sources carry each claim.

[○ 1 SOURCE] Sanremo municipality will pay 50 % of taxi costs for disabled residents with at least 75 % disability and ages 18‑35, up to 31 October 2026. www.riviera24.it
[○ 1 SOURCE] Taxpayers may postpone ordinary F24 payments due between 1 and 20 August 2026 without incurring penalties, but payments related to tax amnesty installments are excluded. emmepress.com
[● 2 SOURCES] Employers must submit applications by 30 September 2026 to claim hiring incentives for young workers, disadvantaged women or over‑35 hires in ZES areas, worth up to €15,600 per employee under the 2026 www.vivereascoli.it · www.viveresanbenedetto.it
[○ 1 SOURCE] Castellina in Chianti offers rent assistance up to €258 per month for low‑income families, with applications due by 25 August 2026. sienafree.it
[● 2 SOURCES] The first payment deadline for the “rottamazione quinquies” tax‑amnesty scheme is 31 July 2026, with a five‑day grace period ending on 5 August 2026. www.investireoggi.it · quifinanza.it
[● 2 SOURCES] INPS will start deducting the 14th pension supplement and an additional €154.94 from August 2026 pensions of individuals who failed to file their 2021 tax return by 19 September 2025. www.reteconomy.it · www.affaritaliani.it
[○ 1 SOURCE] The Agenzia delle Entrate issued new FAQs stating that crypto‑activity payments above USD 50,000 must be reported to tax authorities. emmepress.com
[○ 1 SOURCE] From 1 January 2026 a 10 % tax surcharge on bonuses and stock options is waived when employers donate at least twice the tax amount to independent third‑sector entities. www.misterfisco.it