Up to 817.69 euros per month for six months, for a maximum total of 4,906.14 euros. The amount can be requested for some self-employed workers through the so-called 2026 VAT bonus. To get it back, however, you have to hurry: the deadline for submitting an application to the INPS is set for 31 October 2026. The support is officially called Extraordinary Income and Operational Continuity Allowance (Iscro) and is aimed at professionals registered with the INPS separate management who have recorded a significant reduction in income.
The measure, introduced on an experimental basis in 2021, has become structural from 2024. For the current year, applications are open from 15 June and the INPS has confirmed that there will be no further possibility of submitting the request after the deadline, barring any new provisions.
VAT bonus 2026, who is entitled to it and what are the requirements
To obtain the Iscro you must be self-employed who habitually carry out a professional activity and be registered with the INPS separate management. Therefore, among others, professionals insured by compulsory category social security funds are excluded.
The requirements to be respected at the same time are:
- VAT number active for at least three years on the date of the application, for the activity that led to the registration for the Separate Management.
- Income from self-employment in 2025 not exceeding 12,749.18 euros.
- 2025 income less than 70% of the average self-employment income of 2023 and 2024.
- Regularity in the payments of mandatory social security contributions.
- Absence of a direct pension and enrollment in other compulsory social security forms.
- Not being a beneficiary of the Inclusion Allowance.
Another requirement concerns those who have already obtained the benefit in previous years. Anyone who benefited from Iscro in 2024 or 2025 cannot request it again in 2026, even if they received less than the expected six monthly payments. However, anyone who has received a denial or revocation of the benefit from the origin can apply.
How much income must be reduced to obtain the bonus
One of the most important aspects concerns the calculation of income loss. To access the allowance in 2026, the income from self-employment obtained in 2025 must be less than 70% of the average income of the previous two years. In practice, it is necessary to have recorded a decline of more than 30% compared to the average of 2023 and 2024.
Let’s take an example. A professional declared 20 thousand euros of income from self-employment in 2023 and 16 thousand euros in 2024. The average for the two years is 18 thousand euros. To meet the requirement, your 2025 income must be less than 12,600 euros, equal to 70% of the average.
The second threshold must also be respected: the 2025 income cannot in any case exceed the 12,749.18 euros established by the INPS for 2026. Attention: the income from self-employment is considered, not simply the turnover. For the checks, the income indicated in the Re, Rh or Lm sections of the tax return is examined, including that foreseen for those who operate under the flat-rate regime.
How much you receive: from 255 to 817 euros per month
The actual amount of Iscro varies based on the professional’s income. The contribution is calculated by applying 25% to the average income from self-employment for 2023 and 2024, considered on a semi-annual basis.
For 2026, INPS has updated the amounts with circular no. 4 of January 28th.
| Iscro 2026 amounts | Value |
| Monthly minimum | 255.53 euros |
| Monthly maximum | 817.69 euros |
| Duration | 6 months |
| Overall maximum | 4,906.14 euros |
The support starts from the day following the submission of the application and is recognized for six months. It does not give the right to notional contributions for the pension and the sums received contribute to the formation of taxable income.
How to apply to INPS by 31 October 2026
To obtain the bonus, you must submit a request to INPS by 31 October 2026. The procedure is available online through the Access point for non-pension benefits service.
After logging in with a level 2 or higher SPID, electronic identity card, national services card or eIDAS credentials, you must select the item “Extraordinary income and operational continuity allowance (Iscro)”.
The applicant must self-certify the income from self-employment produced in the years 2023, 2024 and 2025. INPS will subsequently carry out the required checks, also through the data of the Revenue Agency. Those who do not want to use the online procedure can contact a charity or contact the INPS directly on the numbers 803 164, free from a landline, or 06 164164, from a mobile phone with tariffs foreseen by their operator.
The new rules for training courses
There is also recent news for benefit recipients. On 5 October 2026, the Ministry of Labor published the interministerial decree of 3 September which regulates the professional development paths linked to Iscro.
The provision requires that the beneficiaries be officially registered on the SIISL platform, the Information System for social and work inclusion, through INPS. After the application has been accepted, the worker receives instructions for accessing the platform and signing the digital activation agreement.
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Through the system you can identify training courses useful for updating your professional skills. The decree also establishes that, 90 days after signing the Pact, the names of the beneficiaries who have not yet started a training course are communicated to the Employment Centers for monitoring and orientation activities. The provision does not provide for the automatic loss of compensation simply by exceeding this deadline.
However, it remains essential to maintain the required requirements while receiving the support: closing the VAT number leads to the forfeiture of the benefit.