In-depth
How the ISEE Calculation Works
Our ISEE calculator provides an indicative estimate of the Equivalent Economic Situation Indicator (ISEE), applying the official formula established by DPCM 159/2013. By entering data on income, assets, and household composition, you can obtain an approximate value useful for understanding which bracket you fall into before submitting the DSU (Unified Substitute Declaration) to INPS.
The ISEE Formula
ISEE is calculated by dividing the ISE (Economic Situation Indicator) by the equivalence scale parameter. The ISE is in turn the sum of the ISR (income component) plus 20% of the ISP (asset component). In formula: ISEE = (ISR + ISP x 20%) / Equivalence Scale.
ISR: The Income Component
The ISR includes the sum of all household members' income: employment and self-employment income, pensions, property income, IRPEF-exempt income that is relevant (such as civil disability pensions), and welfare benefits. Certain deductions are subtracted from the total, including 20% of employment income (up to 3,000 euros), maintenance payments made, and expenses for the care of non-self-sufficient persons.
ISP: The Asset Component
The ISP is the sum of the household's real estate and financial assets. Real estate assets are calculated based on the IMU value of properties, with deduction of the remaining mortgage and an allowance of 52,500 euros for the primary residence (increased by 2,500 euros for each cohabiting child beyond the second). Financial assets include bank accounts (the higher value between the December 31 balance and the annual average balance is considered), securities, shares, funds, and life insurance policies. Increasing allowances apply based on the number of household members: from 6,000 euros for a single-person household up to 14,000 euros for households with 5 or more members.
The Equivalence Scale
The divisor that accounts for the size and characteristics of the household starts at 1.00 for a single person and increases progressively: 1.57 for 2 members, 2.04 for 3, 2.46 for 4, and 2.85 for 5 members. Additional increases are provided for the presence of members with disabilities (+0.5), households with three or more minor children (+0.2 to +0.5), single-parent families with minor children (+0.3), and households where both parents work with minor children (+0.2).
Financial Asset Allowances
Financial asset allowances reduce the impact of savings on the calculation. For a 4-person household, the allowance is 12,000 euros: this means that the first 12,000 euros of total financial assets are not considered for ISP purposes. Each cohabiting child beyond the second increases the allowance by 1,000 euros. Additional increases are provided for households with members with disabilities.
Disclaimer
This tool provides an estimated and unofficial ISEE calculation. The official value is determined exclusively by INPS through the processing of the DSU, which cross-references declared data with information from the databases of the Revenue Agency, INPS, and financial intermediaries. To obtain an ISEE certification valid for tax benefits and social services, you must submit the DSU through a CAF (Tax Assistance Center), a patronage office, or directly online on the INPS website.
