ISEE Simulator 2026 — Italian Means-Tested Indicator Calculator

How the ISEE Calculation Works

The simulator estimates the Equivalent Economic Situation Indicator (ISEE) with the rules of DPCM 159/2013 as currently in force. It uses 2024 income and assets at 31 December 2024, the same years as a DSU filed in 2026, and shows two values: the ordinary ISEE and the ISEE for specific family and inclusion benefits, which since 2026 applies to the universal child allowance (assegno unico), the Inclusion Allowance (ADI), Training and Work Support (SFL), the nursery bonus and the newborn bonus.

The ISEE Formula

The ISEE is the ratio between the ISE (Economic Situation Indicator) and the equivalence scale parameter. The ISE is the sum of the ISR (income component) and 20% of the ISP (asset component). In formula: ISEE = (ISR + ISP x 20%) / Equivalence Scale.

ISR: The Income Component

The ISR adds up the income of all household members: total IRPEF income, income taxed with a substitute tax, exempt income, child maintenance received and welfare and social security benefits paid by public bodies and not already taxed, excluding those received because of a disability. Deducted are maintenance payments made, up to 5,000 euros of medical and care expenses for persons with disabilities declared in the tax return, and 20% of employment income, up to 3,000 euros per person, or, for pensioners, 20% up to 1,000 euros. Households renting with a registered contract also deduct the annual rent up to 7,000 euros, plus 500 euros for each cohabiting child after the second.

ISP: The Asset Component

Real estate is valued at its IMU value, deducting the remaining mortgage from each property. For an owned home where the household lives, the net value does not count up to 52,500 euros, plus 2,500 euros for each cohabiting child after the second; the part above that threshold counts for two thirds. In the ISEE for family benefits the threshold rises to 91,500 euros, 120,000 euros in the main cities of metropolitan cities, plus 2,500 euros for each child after the first. Financial assets include current and deposit accounts (the higher of the 31 December balance and the annual average balance), securities, shares, funds and capitalisation life policies. Government bonds, postal savings bonds and postal savings books are excluded up to 50,000 euros per household.

The Equivalence Scale

The parameter is 1.00 for a single person, 1.57 for 2 members, 2.04 for 3, 2.46 for 4 and 2.85 for 5, plus 0.35 for each additional member. Added to it are 0.5 for each member with a medium or severe disability or not self-sufficient; 0.2, 0.35 or 0.5 for households with three, four or at least five children; 0.2 for households with children under 18 where both parents, or the only parent, worked for at least six months in the income year, raised to 0.3 with a child under three. The same increase applies to a household made up only of a non-working parent and children under 18, without adding up with the previous one. In the ISEE for family benefits the increases for children become 0.10, 0.25, 0.40 and 0.55 with two, three, four or at least five children.

Financial Asset Allowances

An allowance of 6,000 euros is deducted from financial assets, increased by 2,000 euros for each member after the first up to a maximum of 10,000 euros: for a 4-person household the allowance is therefore 10,000 euros. The threshold then grows by 1,000 euros for each child after the second. The exclusion of government bonds up to 50,000 euros is applied before the allowance.

Disclaimer

This tool provides an estimated and unofficial ISEE calculation. It does not include the notional income of bonds, funds and policies or of properties that are not rented, foreign income and the rules of special ISEE types (university, social-health, minors with non-cohabiting parents, current ISEE). The official value is determined exclusively by INPS by processing the DSU, which cross-references declared data with the databases of the Revenue Agency, INPS and financial intermediaries. To obtain the ISEE certification you must submit the DSU, for example through a CAF or directly online on the INPS website.

Sources: DPCM 159/2013, articles 2, 4, 5 and annex 1 as in force; Law 199/2025, article 1, paragraph 208; INPS message no. 102 of 12 January 2026; instructions for completing the 2026 DSU.