ISEE 2026: How to Calculate, Apply and What It Is For

The ISEE (Equivalent Economic Situation Indicator) is the main tool used in Italy to assess the economic condition of families. It is essential for accessing a wide range of subsidized social benefits: from the universal child allowance to utility bonuses, from university fee reductions to school meal subsidies. In this complete guide to ISEE 2026, we explain what it is, how it is calculated, what documents are needed, where to apply, and which benefits it gives access to.

What is the ISEE

The ISEE is a numerical indicator that expresses the overall economic situation of a household, taking into account both income earned and assets owned, adjusted for the number and type of family members.

The ISEE certificate is issued by INPS (National Social Security Institute) based on the Substitute Single Declaration (DSU) completed by the applicant. The DSU contains the personal, income, and asset data of the household and refers to income and assets from two years prior to the date of submission (for ISEE 2026, the data refers to 2024).

The ISEE was established by Legislative Decree 109/1998 and subsequently reformed by Prime Ministerial Decree 159/2013, which introduced the currently active system with different types of ISEE for specific benefits.

The ISEE formula

The ISEE is calculated using the following formula:

ISEE = ISE / Equivalence Scale

Where the ISE (Economic Situation Indicator) is in turn calculated as:

ISE = ISR + (ISP × 20%)

Let's examine each component in detail.

ISR - Income Situation Indicator

The ISR represents the sum of income of all household members, with certain specific deductions and allowances. It includes:

• Total IRPEF income of each member (from tax returns or CU certificate)
• IRPEF-exempt income (disability pensions, social allowances, income from work performed abroad, etc.)
• Welfare, social security, and indemnity payments not subject to IRPEF and not paid by public administrations
• Imputed income from unrented properties (excluding the primary residence)

Certain items are subtracted from the ISR, including:

• Maintenance payments to a separated or divorced spouse
• Documented expenses for personal care of non-self-sufficient individuals
• 20% of employment or similar income (up to a maximum of €3,000)
• Imputed income from the primary residence (up to a maximum)

ISP - Asset Situation Indicator

The ISP is the sum of the movable and immovable assets of all household members.

Immovable assets:

• Value of owned properties determined for IMU purposes (not the cadastral income, but the IMU taxable value)
• For the primary residence: the remaining mortgage is deducted and an allowance of €52,500 is applied (increased by €2,500 for each cohabiting child after the second)
• For other properties: the remaining mortgage is deducted without further allowances

Movable assets:

• Bank and postal current accounts (the annual average balance is considered, or the balance as of December 31 if more favorable to the taxpayer... in practice, the higher of the two is used)
• Bank and postal deposits and current accounts
• Government bonds, bonds, shares, investment funds
• Shareholdings in unlisted companies
• Capitalization or mixed life insurance policies
• Managed asset pools

Allowances are applied to movable assets:

Allowances are increased by €1,000 for each cohabiting child after the second.

The Equivalence Scale

The ISE is divided by a parameter that accounts for household composition, making it possible to compare the economic situations of families of different sizes. The equivalence scale parameters are:

Increases are added to these base parameters:

• +0.35 for each member beyond the fifth
• +0.5 for each member with moderate, severe, or non-self-sufficient disability
• +0.2 for households with three children
• +0.35 for households with four children
• +0.5 for households with at least five children
• +0.2 for households with minor children where both parents (or the sole parent) have been employed or self-employed for at least 6 months during the income reference period
• +0.3 for households with minor children where only one parent is present (single-parent families)

Practical ISEE calculation example

Consider a family of 4 (two parents and two minor children, both parents employed) with the following 2024 data:

• Total household income (ISR after deductions): €35,000
• Immovable assets (owned home, IMU value 180,000 - remaining mortgage 80,000 - allowance 52,500): €47,500
• Movable assets (current accounts 15,000 - allowance 12,000): €3,000
• Total ISP: 47,500 + 3,000 = €50,500

1. ISE = 35,000 + (50,500 × 20%) = 35,000 + 10,100 = €45,100
2. Equivalence scale = 2.46 (base for 4 members) + 0.2 (both parents employed with minor children) = 2.66
3. ISEE = 45,100 / 2.66 = €16,954.89

Documents required for ISEE 2026

To complete the DSU and obtain the ISEE 2026 certificate, the following documents are needed (referring to the year 2024):

Personal documents

• Identity document and tax code for all household members
• Family certificate or self-certification
• Registered rental agreement (if renting)
• Separation or divorce decree (if applicable)
• Disability or invalidity certification (if present in the household)

Income documents (year 2024)

• Tax return (Model 730 or Personal Income Tax Return) or Certification of Income (CU)
• Certificates for exempt income (disability pensions, social allowances, scholarships, etc.)
• Maintenance payments received or paid

Asset documents (as of 12/31/2024)

• Balance and annual average balance of all bank and postal current accounts
• Value as of 12/31 of government bonds, bonds, shares, funds, BOT, CCT
• Cadastral surveys of owned properties
• Building land value (if owned)
• Remaining mortgage as of 12/31 for owned properties
• Value of life insurance policies and pension funds
• License plate numbers of owned vehicles (cars, motorcycles with displacement over 500cc, boats)

The average balance is a key piece of data that must be requested from your bank or post office. It consists of the average of daily balances for the period from January 1 to December 31 of the reference year.

Where to apply for ISEE

The ISEE certificate can be obtained through various channels:

CAF (Tax Assistance Centers)

The most common way is to go to an affiliated CAF (CGIL, CISL, UIL, ACLI, MCL, etc.). The service is free for citizens (costs are covered by INPS). The CAF completes the DSU, transmits it to INPS, and delivers the ISEE certificate, generally within 10-15 business days of submission.

INPS online (pre-filled DSU)

From the INPS website, you can complete the pre-filled DSU independently by logging in with SPID, CIE, or CNS. The pre-filled DSU already contains many data points (income, immovable assets, INPS payments) pre-loaded by the Revenue Agency and INPS, simplifying the process. The applicant only needs to verify the pre-filled data and supplement any missing information (e.g., average balance of accounts).

The certificate is issued within 10 business days of DSU submission.

Patronage offices

Patronage offices (INAS, INCA, ACLI, etc.) also offer DSU compilation and submission services, generally free of charge.

Accountants and labor consultants

Authorized professionals can compile and transmit the DSU on behalf of their clients, usually for a fee.

Current ISEE

The standard ISEE refers to income and assets from two years prior. But what happens if the family's economic situation has changed significantly? In these cases, the current ISEE exists, which updates the income and/or asset data to a more recent period.

The current ISEE can be requested when one of the following conditions occurs:

• Change in employment: termination, suspension, or reduction of employment or cessation of self-employment
• Interruption of social security, welfare, or indemnity payments
• Overall income change exceeding 25% compared to the standard ISEE
• Overall asset change exceeding 20% compared to the standard ISEE

The current ISEE is valid for 6 months from the date of submission (or until December 31, whichever comes first). If it only concerns the asset component, it is valid until December 31 of the year of submission.

Types of ISEE

In addition to the standard ISEE, several specific types exist:

• University ISEE: for university financial aid benefits. The student's household may differ from the census household if the student is not financially independent
• Minor ISEE: applies when the minor's parents are neither married nor cohabiting. The non-cohabiting parent is "attracted" into the household for calculation purposes, with some exceptions (marriage to another person, children with another person, court-ordered maintenance payment)
• Social-health ISEE: for social-health benefits (e.g., nursing home admission). The household can be restricted to only the beneficiary, spouse, and children
• Residential social-health ISEE: for benefits in residential settings. Specific rules apply for identifying household members

ISEE brackets and benefits 2026

The ISEE determines access to numerous subsidized social benefits. Here are the main thresholds and benefits:

*Citizens' Income was replaced by the Inclusion Allowance (ADI) from 2024, with different thresholds and requirements.

University fee reductions

The ISEE is essential for university students. With an ISEE of up to approximately €13,000, students are exempt from paying university fees (no-tax area, expanded in recent years). Above this threshold, fees increase progressively. Each university sets its own contribution brackets, but the no-tax area is established at the national level.

To access scholarships, university housing, and subsidized dining, the ISEE value is the primary selection criterion.

ISEE expiration and validity

The ISEE certificate is valid from the time of issuance until December 31 of the year in which the DSU was submitted. This means that the ISEE 2026 (submitted during 2026) is valid until December 31, 2026.

If you submit the DSU in January 2026, the certificate will be valid for the entire year. If you submit it in November, it will be valid only for the remaining two months. It is therefore advisable to submit the DSU at the beginning of the year, especially if you need to apply for benefits with specific deadlines.

Note: for some benefits (such as the Universal Child Allowance), if the ISEE is not renewed by a certain date (usually February 28-29), amounts are paid at the minimum level until the new ISEE is submitted, with subsequent adjustment.

ISEE and household: composition rules

One of the most complex aspects of the ISEE concerns the definition of the household. In general, the ISEE household coincides with the census household, meaning the people listed on the same family certificate. However, some special rules apply:

• Spouses always belong to the same household, even if they have different residences (marital status, not residence, is what counts)
• Non-cohabiting adult children belong to their parents' household if they are under 26, are IRPEF tax dependents, and are not married or have children of their own
• Legally separated or divorced spouses belong to different households, even if they live together

Frequently asked questions (FAQ)

How long does it take to get the ISEE?

INPS issues the ISEE certificate within 10 business days of receiving the DSU. If you go through a CAF, the timeframe may be slightly longer due to the document collection and compilation phase.

Is the ISEE free?

Yes, the compilation and issuance of the ISEE are completely free whether you go through a CAF or proceed online through the INPS website. Be wary of anyone who asks for payment for this service.

What happens if I don't submit the ISEE?

Without a valid ISEE, you cannot access subsidized social benefits. For the Universal Child Allowance, for example, without an ISEE you receive the minimum amount. For university fee reductions, you pay fees at the highest bracket.

Can I submit the ISEE at any time of the year?

Yes, the DSU can be submitted at any time of the year. However, it is advisable to do so at the beginning of the year to benefit from subsidies as early as possible. The certificate is valid until December 31 of the year of submission.

What does movable assets include in the ISEE?

It includes bank and postal deposits (balance and average balance), government bonds, bonds, shares, investment fund units, capitalization life insurance policies, corporate shareholdings, and any other form of savings or financial investment.

How do I get my average balance?

You must request it from your bank or post office. You can do this at the counter, through online banking (many banks make it available in the documents section), or by calling customer service. This is data that banks are required to provide free of charge.

If I change jobs or lose my job, do I have to wait two years for an updated ISEE?

No, in case of significant changes in your employment or income situation, you can request a current ISEE, which updates the data to a more recent period (generally the last 12 months or the last 2 months for employment income).

Calculate your estimated ISEE

Want to get an approximate idea of your ISEE before going to a CAF? Use our free ISEE calculator: enter your household data, income, and assets to get an estimate of the indicator. Remember that the official calculation is performed exclusively by INPS based on the submitted DSU.