ISEE Calculator Italy 2026

The ISEE (Indicatore della Situazione Economica Equivalente), or Equivalent Economic Situation Indicator, is the primary tool used in Italy to assess the economic condition of households applying for subsidised public services and welfare benefits. Originally introduced by Legislative Decree 109/1998 and comprehensively reformed by DPCM 159/2013, the ISEE takes into account both household income and assets, weighting them against family size and composition through an equivalence scale (scala di equivalenza). If you are an expat living in Italy, understanding the ISEE is essential because it determines your access to virtually every means-tested public benefit, from reduced university tuition to utility bill discounts.

The ISEE is required to access a wide range of benefits and services, including: university fee reductions (tuition waivers, scholarships, subsidised housing), reduced nursery and school meal fees, the social bonus for utility bills (electricity, gas, and water), national health service concessions (reduced or waived co-payments known as "ticket sanitari"), income support measures such as the Assegno di Inclusione, the Assegno Unico Universale (universal child allowance), and eligibility for public housing programmes (edilizia residenziale pubblica). In practice, nearly every publicly funded benefit tied to economic need in Italy requires a valid ISEE certificate.

The three core components of the ISEE

The ISEE calculation rests on three key indicators that combine to produce the final value:

The ISR (Indicatore della Situazione Reddituale), or Income Indicator, represents the household's total income. It includes the sum of all income earned by every member of the household unit (nucleo familiare): employment income, self-employment income, pensions, rental income from property, social assistance payments, alimony received, and any other form of taxable income. Certain deductions are subtracted from the ISR, such as alimony paid to a separated spouse and specific social or disability allowances up to set thresholds. In our simulator, for simplicity, the ISR corresponds to the total declared household income after the main deductions.

The ISP (Indicatore della Situazione Patrimoniale), or Asset Indicator, measures the accumulated wealth of the household. It consists of two parts: movable assets (patrimonio mobiliare) including bank accounts, savings deposits, government bonds, corporate bonds, shares, mutual funds, capitalisation life insurance policies, company stakes, and any other financial instrument; and immovable assets (patrimonio immobiliare), i.e., land and buildings owned by household members, valued at their cadastral value (rendita catastale) multiplied by the revaluation coefficients established by law. Both components are subject to allowances (franchigie) that reduce the amount taken into account.

The ISE (Indicatore della Situazione Economica), or Economic Situation Indicator, is the intermediate value that combines the two previous components with the formula: ISE = ISR + 20% × ISP. Assets therefore carry a 20% weight relative to income when determining the overall economic situation. This weighting was introduced to prevent households with low incomes but significant assets (or vice versa) from obtaining benefits that do not correspond to their actual economic condition.

Asset allowances (franchigie patrimoniali)

The allowances are thresholds below which assets are not counted towards the ISP calculation. They exist to ensure that a basic level of savings and ownership of a primary residence do not unduly penalise families.

For movable assets, the base allowance is €15,493.71 for a single-person household, increased by €1,000 for each dependent child in the household (starting from the first). This means a couple with two children has a movable asset allowance of €17,493.71. Only the amount exceeding this threshold is included in the ISP. For example, if a four-person family with two children holds €25,000 in movable assets, the net movable assets counted will be 25,000 − 17,493.71 = €7,506.29.

For immovable assets, a specific allowance applies to the primary residence (prima casa) of up to €52,500. If the household has an outstanding mortgage on the primary residence, the allowance equals the lesser of €52,500 and the remaining mortgage balance. After subtracting the allowance, the residual value of immovable assets is counted at two-thirds (2/3) of its value. This further reduction acknowledges that real estate is less liquid than financial assets.

The equivalence scale (DPCM 159/2013)

The equivalence scale (scala di equivalenza) is the factor that "normalises" the ISE based on the size and characteristics of the household. A family of four needs a higher income than a single person to achieve the same standard of living: the equivalence scale accounts for this difference. The base parameters set by DPCM 159/2013 are as follows:

On top of the base parameter, additional increments (maggiorazioni) apply for specific situations: +0.2 for each minor child, +0.35 if there are three or more minor children, +0.5 for each household member with a medium, severe, or non-self-sufficient disability, and +0.2 for single-parent households (one parent with at least one minor child). These increments are added to the base parameter. For example, a household of four (a couple with two minor children) will have an equivalence scale of 2.46 + 0.2 + 0.2 = 2.86.

ISEE brackets and corresponding benefits

The final ISEE value determines the household's bracket (fascia) and, consequently, the benefits it is entitled to. The main thresholds used in 2026 are the following:

Worked example: family of 4 with a property

Consider a typical family composed of two parents and two minor children, living in an apartment they own. The family's data: total household income €35,000 (€25,000 from the first parent + €10,000 from the second), movable assets €20,000 (bank accounts and small investments), cadastral value of the property €130,000, remaining mortgage €70,000.

ISR calculation: €35,000 (total household income).

ISP calculation: For movable assets, the allowance is 15,493.71 + 2,000 (2 children) = €17,493.71. Net movable assets: 20,000 − 17,493.71 = €2,506.29. For immovable assets, the primary residence allowance is the lesser of €52,500 and the remaining mortgage of €70,000, so €52,500. Immovable assets after the allowance: 130,000 − 52,500 = €77,500. Of this, two-thirds are counted: 77,500 × 2/3 = €51,666.67. Total ISP: 2,506.29 + 51,666.67 = €54,172.96.

ISE calculation: 35,000 + 20% × 54,172.96 = 35,000 + 10,834.59 = €45,834.59.

Equivalence scale: 4 members = 2.46 (base) + 0.2 (minor child 1) + 0.2 (minor child 2) = 2.86.

ISEE: 45,834.59 / 2.86 = €16,025.38.

With an ISEE of approximately €16,025, this family would qualify for partial university fee reductions, reduced school meal tariffs, and could apply for several regional grant programmes. However, it would not fall within the lowest brackets for social bonuses or complete exemptions.

Types of ISEE

In addition to the ISEE ordinario (standard ISEE), which is the one calculated by our simulator and required for most benefits, several other specific types exist under DPCM 159/2013:

The ISEE universitario (university ISEE) is required for student financial aid (tuition reductions, scholarships, subsidised housing). Its key feature is that the student's household unit is determined by special rules: even if the student no longer lives with their parents, the ISEE household includes the parents unless the student can demonstrate full economic independence (an independent residence for at least 2 years and sufficient personal income). Special documentation rules apply to foreign students regarding income and assets held abroad.

The ISEE sociosanitario (health and social care ISEE) applies to social welfare services of a care nature (home care, residential care for the elderly, disability benefits). In this case, the household unit may be restricted to the beneficiary, their spouse, and minor children only, excluding other cohabitants. Disability increments are higher, and asset evaluation criteria differ slightly.

The ISEE minorenni (minor children ISEE) is used for subsidised benefits aimed at minors, such as the Assegno Unico Universale (universal child allowance). When the minor's parents are not married and do not cohabit, the non-cohabiting parent may or may not be included in the household unit depending on specific conditions set out in the legislation.

Finally, the ISEE corrente (current ISEE) is an "updated" version of the standard ISEE that takes into account significant changes in the economic situation that have occurred after the reference period of the original DSU. It can be requested in the event of job loss, reduction in working hours, cessation of a pension or welfare payment, or a change in assets exceeding 20%. The ISEE corrente is valid for 6 months (as opposed to one year for the standard ISEE) and can be requested at any time during the year.

How to file the DSU to obtain an official ISEE

The DSU (Dichiarazione Sostitutiva Unica), or Single Substitute Declaration, is the document that the household must complete and submit to obtain the official ISEE certificate. The DSU contains personal, income, and asset data for every member of the household and refers to income earned two years prior (for 2026, the reference year is 2024) and assets held as of 31 December of the previous year (31 December 2025).

The DSU can be filed through several channels. The most common method is through a CAF (Centro di Assistenza Fiscale), or Tax Assistance Centre, or through a patronato (welfare advisory office): the service is free of charge, and staff will help you complete the form. Alternatively, you can complete the pre-filled DSU (DSU precompilata) directly on the INPS portal (www.inps.it) by logging in with your SPID (digital identity), CIE (electronic ID card), or CNS (national services card). The pre-filled DSU already contains many data points retrieved automatically from the Agenzia delle Entrate (Revenue Agency) and INPS, making the process faster and reducing the risk of errors. Once the DSU is submitted, INPS processes the ISEE certificate within 10 working days, and it becomes available in your reserved area on the INPS portal.

The ISEE is valid for one calendar year: a DSU filed in 2026 is valid until 31 December 2026. It is important to renew your ISEE early in January each year if you need the benefits, as some programmes (such as the Assegno Unico) require a valid, current-year ISEE to disburse the full amount. Without a valid ISEE, you may receive only the minimum payment.

ISEE for expats: what foreign residents need to know

If you are a foreign national living and working in Italy, the ISEE applies to you in the same way as Italian citizens, provided you are a legal resident. There are, however, some additional considerations. Any income and assets held abroad must be declared in the DSU. Foreign income is generally converted to euros using the exchange rate set by the Agenzia delle Entrate for the relevant tax year. If you own property abroad, you will need to determine its equivalent cadastral value, which can require documentation from the country where the property is located. Bank accounts held in foreign banks are included in your movable assets and must be declared with their balance as of 31 December and average annual balance (giacenza media). If you have recently moved to Italy and do not yet have a full year of Italian tax returns, the CAF operator can guide you on how to document your foreign income.

For EU citizens, the process is relatively straightforward because of mutual agreements on data sharing. Non-EU citizens may need to provide consular certificates or sworn translations of financial documents. In both cases, it is strongly recommended to use a CAF rather than attempting the online DSU independently, at least for your first ISEE filing, as the staff can navigate the specific documentation requirements.

The following table shows the estimated ISEE for different household profiles, assuming movable assets of €15,000 and immovable assets of €120,000 (primary residence with a remaining mortgage of €60,000). These values are purely indicative.

As the table shows, the ISEE varies significantly depending on household composition, even with the same income and assets. A couple with two minor children and a total income of €35,000 has an estimated ISEE of around €15,500, which qualifies them for most university fee reductions and family bonuses. A single person with the same income would have an ISEE nearly twice as high, excluding them from many benefits.

These reference values can help you quickly gauge whether your household might fall within the thresholds for the benefits you are interested in. However, keep in mind that the official ISEE considers many additional variables (average bank balances, specific cadastral values, income from foreign sources, etc.) that may shift the result.