ISEE 2026 simulator and DSU documents

The ISEE adds up the household's income and 20% of its assets, net of allowances and deductions, and divides the total by the equivalence scale. Enter 2024 income, home, property and accounts: the simulator estimates the ordinary ISEE and the one used for the single child allowance and family bonuses, and lists the documents to prepare.

1. Who is in the household

How many people are in the household

Everyone on your family register, plus your spouse even if registered elsewhere, and adult children who are your dependants for IRPEF and live elsewhere (unmarried and without children).

Children in the household, of any age

Children of the same member or of their spouse. Children of different people, such as two siblings living together, are not added up.

Of these, how many live with you

They count for the home and rent allowances.

Of these, how many are under 18

People with medium or severe disability or not self-sufficient

As certified. Each one adds 0.5 to the equivalence scale.

2. Income in 2024

One card for each household member who had income in 2024. The 2026 ISEE uses income from two years earlier. Minors without income can be left out.

Person 1

Total IRPEF income 2024

In the 730/2025 return it is the «reddito complessivo» line of the 730-3 statement; in the Redditi 2025 return, line RN1. Without a return, add up the income on your 2025 Certificazione Unica.

Of which from employment

Salaries and similar income already included in the total, from the Certificazione Unica. We deduct 20%, up to 3,000 euros.

Of which from pension

Pensions already included in the total. We deduct 20% up to 1,000 euros, when it beats the employment deduction.

3. The home you live in

The home you live in is

OwnedRentedOther, for example free loan

Annual rent of the current lease

As in the registered lease in force when you file the DSU, with the ISTAT update if you actually pay it: for rent, 2024 does not matter. Deducted up to 7,000 euros, plus 500 for each child living with you after the second.

4. Other property

Second homes, garages and cellars (including those of the home you live in), land, building plots and property abroad owned on 31/12/2024, for the household's share. For property abroad use the IVIE value.

5. Accounts and investments on 31/12/2024

Total for all members. Accounts held jointly with people outside the household count for your share.

Current accounts, deposit accounts, savings books and cards with IBAN

For each person compare the sum of balances on 31/12/2024 with the sum of 2024 average balances and enter the higher one. Both are on the year-end statements.

Of which postal savings books

Already included in the field next to this one. Together with government bonds and postal bonds they are excluded up to 50,000 euros per household: the simulator takes them off bonds first, then savings books.

Securities, funds, shares, insurance policies and other investments

Value on 31/12/2024 from the securities statement; for capitalisation life policies, premiums paid minus redemptions. A notional income of 2.6% is also calculated on this amount.

Of which government bonds and postal savings bonds

BOT, BTP, CCT and postal bonds already included in the field next to this one, at face value. Excluded up to 50,000 euros together with postal savings books: the simulator removes bonds first, so the 2.6% notional income is as low as possible.

The result is an estimate: only the ISEE certified by INPS counts. The calculation runs in your browser: income and assets are not sent to anyone.

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How the calculation works

The simulator applies DPCM 159/2013 as currently in force. For an ISEE requested in 2026, income and assets refer to 2024: income for the year, assets on 31 December. Rent is that of the current lease.

From each person's income we deduct 20% of employment income up to 3,000 euros (or 20% of pensions and benefits up to 1,000, if better), maintenance paid and disability expenses up to 5,000 euros. Investments other than accounts add a notional income of 2.6%: for 2026 DSUs this is the 1.6% legal interest rate plus one point. Then rent is deducted, up to 7,000 euros plus 500 for each child living with you after the second.

For assets, the home you live in counts for two thirds of the amount above the allowance, net of mortgage. Other property counts at IMU value minus mortgage. Accounts and investments count for the amount above an allowance of 6,000 euros, plus 2,000 for each member after the first up to 10,000, plus 1,000 for each child after the second. Government bonds, postal bonds and postal savings books are excluded up to 50,000 euros.

Since 2026 there are two ISEEs. For the single child allowance, inclusion allowance, training and work support, nursery bonus and newborn bonus the home allowance is 91,500 euros (120,000 in the main city of a metropolitan city) plus 2,500 for each child living with you after the first, and the scale rises by 0.1, 0.25, 0.40 or 0.55 with 2, 3, 4 or 5 children. Everything else uses the ordinary rules: allowance of 52,500 euros plus 2,500 from the third child living with you, scale plus 0.2, 0.35 or 0.5 with 3, 4 or 5 children.

The ordinary ISEE matches the official INPS simulator to the cent on the 21 cases we compared, entering income already net. Per-person deductions and the ISEE for family benefits follow the law but cannot be compared with the INPS simulator, which does not calculate them.

Person's income = IRPEF income + exempt or substitute-tax income + exempt benefits + maintenance received − maintenance paid − disability expenses (max 5,000) − 20% employment (max 3,000) or 20% pension and benefits (max 1,000)

ISR = total income + 2.6% of investments − rent (max 7,000 + 500 per child living with you from the third)

ISP = 2/3 × (home − mortgage − allowance) + (other property − mortgages) + (accounts and investments − excluded bonds − allowance)

ISE = ISR + 20% × ISP

ISEE = ISE ÷ equivalence scale

Scale = 1 · 1.57 · 2.04 · 2.46 · 2.85, plus 0.35 for each member beyond the fifth, plus increases for children, working parents and disability

What the calculation leaves out

ISEEs for special cases: ISEE for minors with a non-cohabiting parent, university ISEE, social-health and residential care ISEE, current ISEE.
People in care homes or institutions who remain in the household: for them the scale rises by 1 instead of 0.35.
Agricultural income, income of Italians registered abroad (AIRE) and property abroad: you can enter them under the closest items, but INPS applies its own rules.
The notional income uses the 2.6% rate for 2026 DSUs, checked on the INPS simulator. If the legal interest rate changes, so does this figure.
Omissions and discrepancies INPS flags when declared data do not match bank and tax records.
How the excluded 50,000 euros are split between bonds and postal savings books: the simulator removes bonds first. In the DSU the choice is yours, and it can slightly change the notional income.

Official sources

Rules and values checked against the official sources on 11 October 2026.

This is an estimate and does not replace the INPS ISEE certificate, the only one valid to apply for benefits. It is not tax advice.

Frequently asked questions

How is the ISEE calculated?

You add the household's income (ISR) and 20% of its assets (ISP), net of allowances and deductions, and divide by the equivalence scale. The scale depends on how many people there are, on children, on working parents and on disability. The rules are in DPCM 159/2013.

Which documents do I need for the 2026 ISEE?

Everyone's ID and tax code, 2024 income (730, Redditi or Certificazione Unica), balance on 31/12/2024 and 2024 average balance of every account, value of securities and investments, land registry extracts and outstanding mortgage on property, registered lease, vehicle number plates. With the pre-filled DSU, INPS loads most of this data.

What is the difference between the ordinary ISEE and the ISEE for family benefits?

Since 2026 INPS also calculates an ISEE that is more favourable to families with children and an owned home, used only for the single child allowance, inclusion allowance, training and work support, nursery bonus and newborn bonus. It has a higher home allowance and scale increases from the second child. Other benefits use the ordinary ISEE.

Does it give the same result as the INPS simulator?

For the ordinary ISEE we compared 21 cases with the official simulator, entering income already net of deductions: ISEE, ISR, ISP and scale match to the cent. Per-person deductions and the ISEE for family benefits follow the law, but the INPS simulator does not calculate them, so they cannot be compared.

Do government bonds and postal bonds count towards the ISEE?

They are excluded up to 50,000 euros per household, together with postal savings books (art. 5, para. 4-bis, DPCM 159/2013). Anything above 50,000 euros counts like other assets.

How long is the ISEE valid and when should I apply?

The certificate is valid from the DSU date until 31 December. For the single child allowance it pays to file by February: without an ISEE, from March INPS pays the minimum, and back payments from March come only if the DSU is filed by 30 June.