With the Budget Law 2026 one arrives new significant for the calculation ofIsee: the first home will be excluded from the count up to a cadastral value of 91.500 euros, compared to the current threshold of €52.500. This change could open the door for more families to access bonuses and benefits.
The measure, contained in the draft of the budget in article 47, does not however apply to all services but concerns five main bonuses: Inclusion check (Adi), Support for Training and Work (Sfl), Single and Universal Allowance for Dependent Children, daycare bonus e Newborn bonus.
How the ISEE works today
The Isee, Equivalent Economic Situation Indicator, measures the economic condition of families considering the total income and 20% of movable and immovable assets. Currently the First home is excluded up to 52.500 euros; beyond this threshold only two thirds of the excess value are considered. equivalence scale It then weights the amount based on the number of family members and the presence of children or people with disabilities. Until now, increases were only recognized for those with three or more children: +0,2 for three children, +0,35 for four, and +0,5 for five or more.
ISEE calculation changes: here's what's new in the budget.
The draft of the budget provides that the exclusion will extend up to 91.500 euros of cadastral valuea increase of 2.500 euros for each child cohabitant after the first. Furthermore, the scale of increases It has been updated to reward large families: families with two children will receive a 0,10 point increase, those with three children will receive a 0,25 point increase, those with four children will receive a 0,40 point increase, and those with five or more children will receive a 0,55 point increase. The aim is to prevent the residence—often the only asset for many families—from artificially increasing the ISEE, penalizing those who live solely on income from work or a pension.
Cadastral value and market value: what's the difference?
Il cadastral value It does not correspond to the real price of the property but is an official figure calculated for tax purposes, based on the land registry income, the area in which the house is located and the year of construction. market value, instead, represents how much the same home could be sold for on the real market and, on average, is three or four times higher than the cadastral value. The new threshold of €91.500 – equivalent to approximately €300-350 in market value – therefore aims to include homes of families living in medium-sized cities or the suburbs, leaving out luxury homes or higher cadastral categories. Thousands of households could therefore meet the ISEE requirements to access the main bonuses, although according to an estimate by Sun 24 Hours based on data from the Caf Acli, even raising the threshold to 100 thousand euros, only 15% of Italian families would gain a real benefitThe intervention entails an increase in public spending estimated at 465 million euros for 2026 alone.
Budget: Towards a comprehensive ISEE reform by 2026
However, this innovation represents only a first step towards a broader ISEE reformAmong the options under consideration are the automatic indexation of the threshold for first-time homeowners, the extension of the exemption to other assets, the introduction of progressive income thresholds, and increases for families with young children or people with disabilities. The stated goal is to make the ISEE more realistic and less penalizing for secure savings, while avoiding advantages for those with high net worth.
Unions criticize: "There's a risk of chaos and inequality."
However, there is no shortage critical. The CGIL It warns of the risk of a flattening of the ISEE progressivity: the increased exemption on primary residences could favor some families at the expense of others, without having a systematic impact on the redistribution of benefits. Furthermore, since the measure is limited to certain benefits, a ministerial decree will be required for its implementation, potentially delaying the January ISEE campaign and resulting in additional costs for citizens and CAFs, as already occurred with the exemption on government bonds.
