Italy’s Chamber of Deputies gave final approval to the 2026 Budget Law on 30 December 2025 after weeks of coalition infighting. The €22 billion package, analysed by the Financial Times, reduces the deficit to 2.8 % of GDP by 2026 but introduces measures that directly affect globally mobile employees and international businesses.
Key items include: (1) a €2 customs surcharge on all e-commerce shipments valued below €150 from non-EU countries—important for expatriates who rely on cross-border deliveries; (2) higher stamp duties on financial-asset transfers and a broadened solidarity tax on banks, likely to push up corporate-card fees; and (3) modifications to the Lump-Sum Regime for ‘neo-resident’ high-net-worth individuals, lengthening the eligibility period to 15 years but raising the flat-tax option from €100 000 to €120 000 annually.
![Italian Parliament Passes 2026 Budget—New Levies on Parcels and Wealthy Foreign Residents]()
In a surprise concession to employers, the budget preserves the 50 % income-tax exemption for inbound highly skilled workers earning under €600 000, although the benefit is now capped at five years instead of eight. Payroll teams must adjust gross-up calculations for assignments starting after 1 January 2026.
Finally, the law sets aside €3.5 billion to subsidise SMEs hit by energy costs and confirms that posted workers in logistics and construction will remain eligible for reduced social-security contributions through 2028. Mobility managers should audit assignment cost projections, update employee-shopping allowances and brief staff on parcel delays as customs brokers implement the new small-package fee.
Key items include: (1) a €2 customs surcharge on all e-commerce shipments valued below €150 from non-EU countries—important for expatriates who rely on cross-border deliveries; (2) higher stamp duties on financial-asset transfers and a broadened solidarity tax on banks, likely to push up corporate-card fees; and (3) modifications to the Lump-Sum Regime for ‘neo-resident’ high-net-worth individuals, lengthening the eligibility period to 15 years but raising the flat-tax option from €100 000 to €120 000 annually.
In a surprise concession to employers, the budget preserves the 50 % income-tax exemption for inbound highly skilled workers earning under €600 000, although the benefit is now capped at five years instead of eight. Payroll teams must adjust gross-up calculations for assignments starting after 1 January 2026.
Finally, the law sets aside €3.5 billion to subsidise SMEs hit by energy costs and confirms that posted workers in logistics and construction will remain eligible for reduced social-security contributions through 2028. Mobility managers should audit assignment cost projections, update employee-shopping allowances and brief staff on parcel delays as customs brokers implement the new small-package fee.
Source: Financial Times
