The 2027 budget brings new bonuses and confirms various existing benefits. Among the new features are monthly contributions for working mothers, a fund for newborns and a babysitting voucher for the self-employed. But the text of the budget law approved by the government also includes contributions for the elderly, students and large families, as well as the extension of building bonuses. And the combination of some measures, when possible, can lead to thousands of euros saved in a year.
Aid to mothers and contributions for children: what changes for families
For working mothers, the mothers bonus rises to 100 euros per month, up to a maximum of 1,200 euros per year. Employees, excluding domestic workers, and self-employed workers with at least two children and income from work not exceeding 40 thousand euros will be able to benefit. With two children the contribution is up to the age of 10 for the second, while with at least three the limit reaches the age of 18 for the youngest. To obtain it it will be necessary to submit an application to INPS, which according to the proposal will provide payments on a quarterly basis.
For children born from 1 January 2027, the “Value for newborns” fund is established. The State will pay 100 euros every year until the age of majority into a savings fund, with the possibility for family members to add voluntary tax-advantaged payments. This is not a contribution to be spent immediately, but a savings fund. The methods for activating the position and accessing the sums will be defined with a subsequent decree.
“Permanent” working mothers bonus, plus leave and fund paid by the State for newborns: the new measures for the family
Another intervention concerns self-employed parents, who will be able to obtain a babysitting voucher of up to 1,500 euros in total, divided into three monthly payments of 500 euros. The contribution can be used for babysitting or early childhood education services, as an alternative to parental leave and under the conditions provided. The procedure for requesting it must be defined by the implementing provisions.
The economic conditions of parental leave also change, with an expansion of the months compensated to 80 percent of the salary: four for the first child, five for the second and six for the third, in the cases provided for by the law. The request will continue to pass through the INPS services dedicated to leave, with communications to the employer.
The bonus for private schools
For families with children enrolled in private schools, a bonus of up to 1,500 euros per student is provided. The benefit concerns middle schools and the first two years of high school, with a family ISEE not exceeding 30 thousand euros. To access the contribution it will be necessary to follow the instructions of the Ministry of Education and Merit, which will have to specify the methods and deadlines for applications relating to 2027.
Health card, 850 euros per month and the “freedom income”
For elderly people who have reached at least 75 years of age by 2026, the maneuver provides for a 300 euro health card for the purchase of goods and services not covered by the National Health Service. The benefit is reserved for those who meet certain pension and economic requirements, including a threshold of 28 thousand euros per year referring to 2025. To find out how to obtain the card, you will have to wait for the implementing decree, which will also define the permitted expenses.
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The universal benefit for non-self-sufficient elderly people is also extended to 2027, which includes an additional amount of 850 euros per month for care costs. The maneuver proposes to raise the socio-health ISEE limit from 6 thousand to 12 thousand euros. The benefit concerns those over 80 with very serious healthcare needs and other requirements. The application can be submitted through the INPS portal or through a patronage, following the updated instructions for 2027.
New resources are also allocated to the Income of Freedom, the contribution for women victims of violence included in autonomy paths. The current benefit can reach 500 euros per month for twelve months. To request it, you need to contact the municipality, with the involvement of the anti-violence center and social services: the municipal administration will then forward the request to INPS, within the limits of available funds.
Home bonuses confirmed in 2027
Those who intend to renovate their home will be able to continue to benefit from the renovation bonus, with a 50% deduction for subsidized interventions on the main home, when the requirements are met, and 36% in other cases. The ordinary spending limit remains set at 96 thousand euros per property. To obtain the benefit you must pay by bank transfer, keep invoices and documentation of the work and enter the expenses in your tax return. The deduction is recovered in ten years.
Bonus of 50% and 36% for the home, incentive for furniture and appliances up to 5 thousand euros: what changes with the maneuver
Ecobonus and Sismabonus are also extended, intended respectively for energy efficiency and seismic risk reduction interventions. The rates expected for 2027 are 50% for the main residence, in eligible cases, and 36% in other cases. To take advantage of it, you need invoices, traceable payments and technical documentation, including communication to Enea when mandatory.
The furniture bonus also remains available, which allows you to deduct 50% of the expenses incurred to purchase eligible furniture and appliances, within the limit of 5 thousand euros. The maximum tax saving is therefore 2,500 euros, distributed over ten years. To obtain it, purchases must be linked to a subsidized renovation and payments must be made with permitted instruments, keeping the documentation.
Mortgages and subsidized rents
The measure also allocates 50 million euros to the appliance bonus for 2027, with the aim of supporting purchases of highly energy efficient appliances. To find out the amount of the contribution due and the procedure for requesting it, it will be necessary to wait for the new implementing provisions.
For those who want to buy a home, the system of strengthened public guarantees on first home mortgages is extended, intended for eligible categories, including young people and large families. Coverage can reach 80% of the loan and higher percentages in certain circumstances. To access the Fund managed by Consap you need to contact a participating bank, which collects the request together with the mortgage application.
Then there is a benefit for those who rent properties at an agreed rent. The maneuver proposes a flat rate reduced from 10% to 5%, which drops to 1% for certain contracts with tenants under 36. The benefit affects the owner, who must choose the preferential tax regime and respect the conditions set out in the rental contract.
Car tax, who doesn’t pay and who receives a refund
In 2027, exemption from car tax is expected for a vehicle that complies with the requirements of the legislation, including the power limit of 80 kilowatts for cars. The budget law proposes to make the relief introduced for 2027 structural. To take advantage of it, it will be necessary to check the applicable provisions with the competent Region or through the Aci services, which allow you to check your tax position.
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For families with more than three children, at least one minor according to the established conditions, a stamp duty refund of up to 385.71 euros per year is provided. The contribution concerns certain vehicles with six to nine seats with a power not exceeding 133 kilowatts. The methods for obtaining it must be specified by the competent administrations: it is therefore important to keep the vehicle documentation and any payments.
From salary increases to fringe benefits: bonuses for those who work
The maneuver confirms the preferential taxation of 5% on salary increases deriving from permitted contractual renewals, for private employees who meet the income requirements. The tax discount concerns the eligible salary component, not the entire salary. The application takes place through the employer, according to the established conditions.
Who can have (almost) tax-free bonuses that increase their salary
For compensation linked to night work, holidays and shifts, a substitute tax of 15% is envisaged up to 1,500 euros of subsidized sums. Private employees with incomes in the previous year not exceeding 40 thousand euros can benefit. The tax advantage is applied to the pay slip by the employer, after verifying the requirements.
Workers in tourism, catering and spa establishments will also be able to obtain a supplementary treatment of 15% on eligible wages for night work and overtime on holidays, from 1 January to 30 September 2027. To receive it it will be necessary to request it from the employer, certifying possession of the required income requirements.
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For 2027, the tax exemption threshold for fringe benefits is set at 1,000 euros, raised to 2 thousand euros for workers with fiscally dependent children or who have not yet turned 31, in the cases provided. Goods, services and certain company reimbursements may be included in the relief. The benefit is not requested from INPS: it must be recognized by the company, which acquires any necessary declarations.
Younger employees will also be able to benefit from a 1% tax on certain salary increases, up to 2,500 euros, if born after 31 December 1997 and meet the required requirements. The advantage concerns exclusively the portion of eligible income and is recognized according to the applicable tax rules through the withholding tax.
How much you can save in a year by adding multiple bonuses
The economic benefit of the 2027 budget may be substantial at the end of next year, but depends on the composition of the family unit and the expenses incurred. But combinations are possible: a working mother with three children, two of whom are enrolled in private schools eligible for the subsidy, could obtain up to 4,200 euros in a year, adding the 1,200 euros of the mothers’ bonus to the 3,000 euros of school contributions. The calculation assumes compliance with all requirements and recognition of the maximum amounts.
For those who renovate their main home, however, the tax benefit can reach up to 4,800 euros per year for ten years on the works, to which can be added up to 250 euros per year for the furniture bonus, always in the form of deductions in the tax return.
The potentially most significant support concerns non-self-sufficient elderly people: the supplementary portion of the Universal Benefit can reach 10,200 euros in twelve months, entirely allocated to care costs. The 300 euros of the new health card could also be added to these, if the possibility of combining the two measures is confirmed.