ISEE 2026: the new rules

What is ISEE and why do Ukrainians in Italy need it?

ISEE (Indicatore della Situazione Economica Equivalente — the indicator of a family’s economic situation) is the main tool used in Italy to decide who has access to social benefits, bonuses and discounts. It shows the family’s real economic situation, taking into account reddito (income), patrimonio mobiliare e immobiliare (movable assets and real estate) and the make-up of the household.

ISEE is often called the “carta d’identità economica del nucleo familiare” (the household’s economic ID card), because it reflects the financial situation of all the members who live together.

How is ISEE calculated?

ISEE is calculated on the basis of the DSU (Dichiarazione Sostitutiva Unica — Single Self-Declaration)

To obtain an ISEE calculation, one member of the family, called the “dichiarante” (declarant), must submit the Dichiarazione Sostitutiva Unica — DSU

The main items to declare in the DSU

1. Dichiarante (declarant)

– Identity document: carta d’identità (identity card)

– Codice fiscale (tax code) or tessera sanitaria (health card)

– Rental contract (if any)

1. Nucleo familiare (household)

– Stato di famiglia (family status certificate) or autocertificazione (self-certification)

– Codici fiscali (tax codes) of all members

– Certificates of disability / non autosufficienza (lack of self-sufficiency)

– Documents on convivenza anagrafica (residence in an institution or community)

1. Redditi (income)

Income for 2024, in particular:

– 730 (tax return) or Modello Redditi or CU

– INPS (National Social Security Institute) payments, CU (NASpI, pensioni, assegni — unemployment benefit, pensions, allowances)

– Income exempt from IRPEF (personal income tax)

– Income from abroad

– Assegni di mantenimento (maintenance payments)

1. Patrimonio mobiliare (financial assets) — as at 31/12/2024

– Bank accounts: saldo (balance) and giacenza media (average annual balance)

– Libretti (savings books), carte prepagate (prepaid cards)

– Investments (BOT, BTP, funds, shares) — self-certification also accepted

– Life insurance policies (polizze vita)

– Assets abroad — self-certification also accepted

– Patrimonio netto (net worth) for business owners

1. Patrimonio immobiliare (real estate) — as at 31/12/2024

– All fabbricati e terreni (buildings and land)

– Property abroad (quadro RW / W)

– Capitale residuo del mutuo (outstanding mortgage balance)

1. Veicoli (vehicles)

• Cars, motorcycles of 500 cc and over
• Other vehicles that must be declared

1. Prestazioni e agevolazioni richieste (benefits applied for)

– You state what the ISEE is being submitted for (for example ISEE Università, ISEE Minorenni, ISEE Ordinario)

What is new in ISEE 2026?

Under the changes introduced by the Legge di Bilancio 2026 (2026 Budget Law), new categories of financial assets are included in the ISEE calculation, including foreign currency, cryptocurrency and transfers abroad.

The rules on the prima casa (main home) have also been clarified, to make the system fairer for families.

Why does ISEE matter for Ukrainians in Italy?

For many Ukrainian families, ISEE is the key to:

– access to social support

– lower costs for their children’s education

– help with paying rent

– taking part in local support programmes

A correctly prepared ISEE helps families find stability, integrate and gain access to important services.

WANT TO SUBMIT YOUR ISEE ONLINE? WhatsApp group “IMMIGRATION QUESTIONS” click HERE

Questions and answers

Who is part of the household (nucleo familiare) for ISEE purposes?

1. The declarant (Dichiarante)

– The person who submits the DSU

– Is automatically part of the nucleo

1. Famiglia anagrafica (registered household)

– Everyone who lives and is registered at the same address

– Determined by the stato di famiglia

1. Spouses (Coniugi)

– Belong to the same nucleo even if they live apart

– Exception: legal separation or a court order

1. Minor children (Figli minorenni)

– Always belong to the nucleo of the parent they are registered with

– Regardless of income

1. Adult children (Figli maggiorenni)

Belong to the nucleo if they:

– live with their parents

– or are financially dependent and have not formed a nucleo of their own

1. Conviventi (people living together)

– If they are part of the famiglia anagrafica

– Or if they have stable family ties (for example, civil partners)

1. People in convivenze anagrafiche

(institutions, religious communities, care homes)

– Form a separate nucleo or remain in their previous one, depending on the situation

The main rule

Nucleo familiare = famiglia anagrafica,

but with important exceptions (spouses, students, guardianship).

Who applies for ISEE and whom does it cover?

When one person in the family submits the DSU – Dichiarazione Sostitutiva Unica (Single Self-Declaration), they automatically become the dichiarante (declarant).

The dichiarante can be any adult member of the family who belongs to the nucleo familiare: the mother, the father, an adult child or another relative, provided they are part of that household.

It is very important to understand that:

it is enough for one person in the family to submit the DSU (declaration), and on the basis of that single DSU one ISEE (economic situation indicator) will be calculated for the whole nucleo familiare (the entire household).

So:

– the DSU is filled in and signed by one person, the dichiarante (declarant);

– the ISEE applies to all the family members who belong to the nucleo familiare stated in the DSU;

– each family member does not need to submit a separate declaration —

one DSU = one ISEE for the whole household.

This means that ISEE is a shared indicator: all family members can use it to apply for agevolazioni (concessions), bonus (bonuses) and prestazioni sociali (social benefits), as long as they belong to the same nucleo familiare stated in the declaration.

ISEE is required for many national and local benefits, including:

– Assegno Unico Universale (the universal child allowance)

– Bonus sociale (discounts on electricity, gas and water)

– Riduzione tasse universitarie (reduced university fees)

– Agevolazioni comunali (municipal concessions)

– Sconti su mense scolastiche (discounts on school canteens)

– Bonus affitto (rent support)

CU — What is it and where do you get it?

What is the CU (Certificazione Unica)?

An official document showing all the income received in 2024, together with the tax and contributions withheld.

It is needed to calculate ISEE if you have no 730

Where do you get the CU?

1. From your employer

– Issued every year by 16 March.

Who issues the CU to colf/badanti (domestic workers and carers)?
The CU (Certificazione Unica) for colf, badanti and babysitters is issued by the datore di lavoro domestico (the household employer).
Even if the employer is not a sostituto d’imposta (does not withhold tax), they are required to give the worker a document every year confirming all the amounts paid.

Sources confirm this, explaining that an employer in the domestic sector must give the worker a Certificazione Unica every year.

The obligation to issue a CU to domestic workers is set out explicitly in:

ART. 34, comma 6 del CCNL Lavoro Domestico
This provision states that the employer must give the worker a statement showing the total of all payments made during the year, no later than 30 days before the deadline for filing the dichiarazione dei redditi (tax return), or when the employment ends.

1. On the INPS portal

– If you received payments (NASpI, DIS‑COL, assegni, pensione, maternità).

– Access with SPID / CIE / CNS.

1. At a CAF (tax assistance centre) or from a commercialista (accountant)

– If your 730 was done through them, they have a copy of the CU.

1. From bodies that paid you other income

– Sports associations

– Municipal bodies

– Organisations that awarded scholarships, grants or compensation

FULL LIST OF DOCUMENTS FOR ISEE 2026

1. DICHIARANTE (declarant)
– identity document (ID card / passport)
– codice fiscale
– stato di famiglia
– rental contract, if the home is rented (contratto di affitto registrato)

2. NUCLEO FAMILIARE (all family members)

Documents for all members
– codici fiscali of all family members
– home address (if different from the main residence)
– certificates of disability or non autosufficienza
– proof of convivenza anagrafica (for those living in religious, medical, social or other institutions)

3. REDDITO 2024 (income for 2024)

Main documents
– 730, Modello Redditi, all Certificazioni Uniche (CU)

Other income and certificates
– certificates of indennità (allowances) and social security/welfare payments not subject to IRPEF and not paid by INPS
– income exempt from IRPEF (scholarships, sports allowances, etc.)
– income subject to imposta sostitutiva (substitute tax) or ritenuta a titolo d’imposta (final withholding tax)
– income received abroad
– agricultural income (IRAP)
– alimenti / assegni di mantenimento (maintenance):
– court ruling on divorce/separation
– statements of amounts received or paid

4. PATRIMONIO MOBILIARE (money, accounts, investments) as at 31/12/2024

Banks, post office, accounts
For each family member (including minors):
– bank/post office statements showing the saldo contabile (book balance) and giacenza media (average balance)
– accounts:
– conto corrente (current account)
– conto deposito (deposit account)
– libretti di risparmio (savings books)
– carte prepagate (prepaid cards)

Investments
– government bonds (BOT, CCT, BTP, etc.)
– bonds, certificates of deposit, buoni fruttiferi (postal savings bonds)
– investment portfolios, OICR (funds, shares, units)

Business activity
– patrimonio netto ISEE (ISEE net worth) for:
– sole proprietorships
– autonomi (self-employed)
– shareholdings in companies

How it is determined:
– if a bilancio (financial statement) is compulsory → the patrimonio netto from the latest approved financial statement is used
– if a bilancio is not compulsory → rimanenze finali (closing stock) + the value of depreciable assets + other assets are added together

Other financial assets
– statements of managed assets (masse patrimoniali)
– life insurance (polizze vita miste / capitalizzazione) — premiums paid
– financial assets abroad

For each financial instrument you need:
– type of account
– IBAN or other identifier
– codice fiscale of the financial institution
– date opened / closed

5. PATRIMONIO IMMOBILIARE (real estate) as at 31/12/2024
For all family members, including minors:
– visure catastali (land registry records) for all buildings and land
– for property abroad:
– Modello Redditi (quadro RW) or
– Modello 730 (quadro W) or
– another statement of value for IVIE (the tax on property abroad)
– a bank statement of the outstanding mortgage balance (capitale residuo del mutuo)

6. DOCUMENTI RELATIVI AI VEICOLI (vehicles)
– number plates (targhe) of all:
– cars
– motorcycles of 500 cc and over
– other vehicles that must be declared

LIST OF DOCUMENTS (the Italian checklist)

DICHIARANTE (DECLARANT)

• identity document of the declarant;

NUCLEO FAMILIARE (HOUSEHOLD)

• stato di famiglia (or self-certification);
• codici fiscali of all members of the household;
• registered rental contract (if the household lives in rented accommodation).
• permesso di soggiorno (residence permit) for non-EU citizens

REDDITI (INCOME, 2024)

– Modello CU, Modello 730 or Modello Redditi

– Certificates of income received abroad (or self-certification)

– INPS certificates: CU for pensions, NASpI, unemployment benefit, allowances

certificates and/or other documents proving:

– Social security and welfare allowances and payments not subject to IRPEF and not paid by INPS;

– Maintenance payments received or paid

– Any other exempt or undeclared income (scholarships, allowances, etc.)

PATRIMONIO MOBILIARE (as at 31 December 2024)

For each member of the household:

– Bank statements:

– balance at 31/12/2024

– average annual balance for 2024

– Post office savings books

– Prepaid cards with an IBAN

– Investments: funds, shares, bonds, government securities

– Life policies or financial insurance

– Financial assets held abroad

PATRIMONIO IMMOBILIARE (as at 31 December of the previous year)

– Visure catastali or land registry data for the properties

– IMU value of the properties

– Outstanding mortgage at 31/12 (if any)

– Property owned abroad (value and documents)

VEICOLI (VEHICLES)

– Details of cars, motorcycles > 500 cc, boats or other vehicles registered to members of the household

SPECIAL CIRCUMSTANCES

– Rental contract + latest payment receipt

– Certificate of invalidità (disability), disabilità/non autosufficienza (if any)

– Documents relating to separation or divorce

– For university students: additional documents for ISEE Università

Where can you get an ISEE?

1. At a CAF (Centri di Assistenza Fiscale — tax assistance centres)
This is the most common option.
A CAF will help you fill in the DSU and obtain your ISEE free of charge.

2. Online on the INPS portal
Through the Portale unico ISEE on the INPS website you can submit the DSU yourself, using SPID, CIE or CNS.

3. Through an accountant (commercialista)
A professional can prepare the DSU and submit it on your behalf.