With the 2026 budget, the ISEE system is modified in some key steps which directly impact the calculation of the indicator. This is not a symbolic reform, but technical interventions that can produce concrete effects on access to bonuses and social benefits, in particular for families with children and for those who live in their own home.
The declared objective is to make the ISEE more consistent with the composition of the family unit and with the real weight of the expenses incurred, overcoming some rigidities which over the years have limited access to support.
ISEE 2026 and new equivalence scales
One of the central elements of the reform concerns the equivalence scales, i.e. the coefficients used to relate income and assets to the number of members of the family unit. The scales serve to prevent different economic situations from being treated in the same way just because the overall income is similar.
With the ISEE 2026 the scales are revised to increase the weight attributed to children, starting from families with two children. The change is more marked for families with three or more children, who see a reduction in the indicator compared to the previous rules.
In practical terms, the redistribution of income and assets among a greater number of members leads, under the same economic conditions, to a lower ISEE. This adjustment may affect the possibility of falling within the thresholds for access to various social benefits, without changing the family’s real income.
First home and ISEE 2026
Another significant change concerns the property allowance on the main residence, i.e. the part of the value of the house that is excluded from the ISEE calculation. With the 2026 budget, the basic threshold rises from 52,500 euros to 91,500 euros, reducing the impact of the first home on the assets considered.
The reform also introduces a change in the mechanism for increasing the deductible in the presence of cohabiting children. Previously, the increase of 2,500 euros was only recognized from the third child onwards. With the new rules, the increase starts from the second child, and is added for each subsequent child.
This means that families with multiple children can exclude a greater portion of the home’s value from the estate. In some cases, the difference compared to the past is significant and can decisively influence the final value of the ISEE.
Performances affected and possible effects on access to support
The changes to the calculation of the ISEE 2026 have transversal effects on numerous measures that use the indicator as an access requirement. These include the Inclusion Allowance, Support for training and work, the Single Universal Allowance, the Nursery Bonus, the Newborn Bonus, the Psychologist Bonus and the Card Dedicated to You.
A lower ISEE, given the same income and assets, can allow more families to fall within the established limits or to obtain higher amounts, where the benefit is modulated by bands. The overall effect will depend on the specific situation of each family and on the definitive confirmation of the rules at the end of the parliamentary process.
The reform is part of a process already started in 2025, when government bonds and postal savings books up to 50,000 euros per household were excluded from the calculation of the ISEE, with the aim of making the indicator less sensitive to forms of savings considered prudent.
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