2026 Budget Law: the main tax developments
A document prepared by our professionals which, in a concise and practical format, analyses the main tax measures and incentives set out in Law No. 199 of 30 December 2025 (2026 Budget Law), published in the Official Gazette No. 301 of 30 December 2025 and in force as from 1 January 2026.
The purpose is to highlight the main tax developments of interest to businesses, professionals and families, providing a clear and structured overview of the most relevant provisions contained in the budget law.
Luigi Belluzzo, Ivan Mastrototaro, Ignazio Stefano Barone, Alberto Franceschetti, Enrico Rimini, Alessandro Saini, Lorena Pellissier, Stefano Golin, Francesco Citerni
