ISEE Calculation Changes in 2026: What Homeowners and Large Families Need to No

Significant changes to the Italian ISEE (Indicator of Equivalent Economic Situation) calculation are scheduled for 2026, offering potential benefits for homeowners and families with multiple children. The adjustments focus on increasing the deductible for primary residences and refining the equivalence scale used to assess household income. These changes are projected to broaden access to social benefits like the Assegno unico (single check), inclusion allowance, and nursery bonus.

Increased Deductible on Primary residences

The deductible related to the cadastral value of a primary residence will increase substantially from €52,500 to €91,500. This means a larger portion of a homeowner’s property value will be excluded from consideration when calculating their ISEE. This threshold corresponds to a cadastral income of €544.64.

Families will also benefit from an increased allowance for each dependent child.An additional €2,500 can be added for each child beyond the first, a change from the previous rule that onyl allowed the increase starting with the third child.

The calculation involves multiplying the cadastral income by 168, subtracting any applicable deductibles (like mortgage interest), and then considering two-thirds of the resulting amount. Twenty percent of this figure ultimately contributes to the ISEE score.

Refined Equivalence Scale

The equivalence scale is a crucial factor in the ISEE calculation, determining how a household’s total income and assets are weighted based on its size. The 2026 changes introduce increased parameters for families with at least two children. the revised coefficients are as follows:

• Couple with two children: 0.1 (increased from 0)
• Household with three children: 0.25 (increased from 0.2)
• Household with four children: 0.4 (increased from 0.35)
• Household with five or more children: 0.55 (increased from 0.5)

For example, a couple with two children who previously divided their total income by 2.46 will now divide it by 2.56 starting in 2026. Existing benefits for working parents, families with children under three, and households with disabled members will remain in effect.

Impact on Homeowners and Families

Simulations conducted by Altroconsumo demonstrate a significant reduction in the real estate component of the ISEE for many households.

• A single individual with a cadastral income of €500 could see their real estate portion of the ISEE fall from €4,200 to €0.
• A couple with two children and an income of €800 could see their calculated real estate assets decrease from €4,105 to €1,952.

Properties with a cadastral income up to €544 will be entirely excluded from the real estate calculation. The financial commitment to these measures is estimated at €465.5 million for 2026, as outlined in the government’s technical report.

Published: 2026/01/07 11:16:41