In-depth
How the Italian Tax Code (Codice Fiscale) Calculation Works
The Italian tax code (codice fiscale) is a 16-character alphanumeric code that uniquely identifies each citizen for tax and administrative purposes. It is assigned by the Italian Revenue Agency (Agenzia delle Entrate) and is calculated from a person's personal data.
The Structure of the Tax Code
The 16 characters of the tax code are composed of:
- 3 letters for the surname (first, second, and third consonant; if not enough, vowels are used)
- 3 letters for the first name (first, third, and fourth consonant; if not enough, vowels are used)
- 2 digits for the year of birth
- 1 letter for the month of birth (A=January, B=February, C=March, D=April, E=May, H=June, L=July, M=August, P=September, R=October, S=November, T=December)
- 2 digits for the day of birth (for women, 40 is added, e.g.: born on the 15th becomes 55)
- 4 characters for the cadastral code of the municipality of birth (e.g.: Rome = H501)
- 1 check character calculated with a specific algorithm
Practical Example
For Mario Rossi, born on March 15, 1990 in Rome:
- Surname ROSSI → RSS (R, S, S)
- First name MARIO → MRA (M, R, no fourth consonant → A vowel)
- Year 1990 → 90
- March → C
- Day 15 (male) → 15
- Rome → H501
- Check character → calculated automatically
Result: RSSMRA90C15H501X
Homocodia (Duplicate Codes)
When two people generate the same tax code (homocodia), the Italian Revenue Agency resolves the conflict by progressively replacing digits with equivalent letters (0=L, 1=M, 2=N, etc.) to ensure each code is unique.
Reverse Tax Code Lookup
From a tax code, it is possible to determine: date of birth, gender, and municipality of birth. Our calculator also offers this reverse lookup functionality.
When You Need the Tax Code
The tax code is required for: tax returns, employment contracts, opening a bank account, enrollment in the National Health Service (SSN), rental agreements, invoices and tax receipts, and bureaucratic procedures with public administrations.
