Italian budget law proposes doubling fringe benefit thresholds

The 2026 Italian budget law proposes doubling tax-exempt fringe benefit thresholds for employees. This change would raise the general limit from €1,000 to €2,000 annually, and for employees with dependent children, from €2,000 to €4,000. Current rules, valid until 2027, allow up to €1,000 (€2,000 for parents) in tax-free benefits, including goods, services, and reimbursements for utilities and housing costs.