Italy ISEE Calculator (Household Economic Indicator)

ISEE is Italy's standardized means-tested household economic indicator -- the single number that gates eligibility for a huge range of welfare benefits, university fee reductions, childcare bonuses, and other social programs. It is calculated according to a detailed national methodology (DPCM 5 December 2013, n. 159) that combines household income with a 20% share of net financial and real-estate assets, then divides the result by a household-size-based "scala di equivalenza" to make the figure comparable across families of different sizes.

The real ISEE calculation, run through INPS's official DSU (Dichiarazione Sostitutiva Unica), is genuinely intricate -- it pulls dozens of income and asset sub-categories from tax and banking records. This calculator implements a deliberately simplified but mathematically faithful version of the core formula: it captures the franchigie (deduction thresholds), the 20% asset quota, and the scala di equivalenza exactly as the regulation defines them, while consolidating income and asset inputs into single figures you supply directly. Every simplification is disclosed below.

Step 1 -- Financial-asset (patrimonio mobiliare) franchigia:

$$\text{Franchigia} = \min(\text{€6,000} + \text{€2,000} \times (\text{Household Size} - 1),\ \text{€10,000}) + \text{€1,000} \times \text{Minors Beyond the Second}$$

$$\text{Net Financial Assets} = \max(0,\ \text{Financial Assets} - \text{Franchigia})$$

Step 2 -- Primary-residence franchigia (net of any mortgage), using the 2026 figures:

$$\text{Franchigia} = \text{€91,500 (or €120,000 in a città metropolitana)} + \text{€2,500} \times \text{Dependent Children Beyond the Second}$$

$$\text{Net Home Value} = \max(0,\ (\text{Home Value} - \text{Mortgage}) - \text{Franchigia})$$

Any other real estate (second homes, land) counts at its full net value -- no franchigia applies.

Step 3 -- ISE (Indicatore della Situazione Economica) and ISEE:

$$\text{ISE} = \text{Household Income} + 0.20 \times (\text{Net Financial Assets} + \text{Net Real Estate Value})$$

$$\text{ISEE} = \frac{\text{ISE}}{\text{Scala di Equivalenza}}$$

The scala di equivalenza is fixed by household size: 1.00 (1 member), 1.57 (2), 2.04 (3), 2.46 (4), 2.85 (5), plus +0.35 for each additional member beyond 5.

Using the calculator's default inputs -- €25,000 household income, €10,000 in financial assets, a €100,000 home with a €30,000 mortgage, household size 3:

1. Financial-asset franchigia = min(€6,000 + €2,000×2, €10,000) = €10,000 (capped). Net financial assets = max(0, €10,000 − €10,000) = €0.
2. Home equity = €100,000 − €30,000 = €70,000. Primary-residence franchigia (standard, not metro) = €91,500 -- well above the €70,000 equity, so net home value = €0.
3. ISE = €25,000 (income) + 20% × (€0 + €0) = €25,000.
4. Scala di equivalenza for a 3-person household = 2.04.
5. ISEE = €25,000 ÷ 2.04 = €12,254.90.

Now compare a household with the same €100,000 home but no mortgage, in a standard (non-metro) comune, household size 2: home equity is the full €100,000, which exceeds the €91,500 franchigia by €8,500 -- that excess counts toward patrimonio, pushing ISE to €21,700 and ISEE to €13,821.66. The same household in one of the 14 città metropolitane (€120,000 franchigia) fully absorbs the €100,000 home value, leaving ISE at just the €20,000 income figure and ISEE at €12,738.85 -- a concrete illustration of how much the 2026 metro-city franchigia increase can lower a household's ISEE.

• Detailed per-category income rules. DPCM 159/2013 has specific treatment for employment income, self-employment income, pensions, foreign income, and more, each with its own adjustments. This calculator takes a single already-net household income figure instead.
• The scala di equivalenza maggiorazioni. The regulation adds +0.5 for a household member with a serious disability/non-self-sufficiency, +0.2 for a single working parent with minor children, and +0.2 for households with 3+ minor children -- none of these are modeled here; this calculator implements only the base household-size table.
• Deriving real-estate values internally. This calculator takes your primary residence's IMU-style value as a direct input (use this platform's IMU calculator to derive it from a raw rendita catastale) rather than computing it from cadastral data itself.
• Non-EU / foreign assets and cryptocurrency. The 2026 reform reportedly introduced new disclosure obligations for cryptocurrency and other digital assets as part of patrimonio mobiliare -- not modeled here.
• The exact primary-residence franchigia figures. The €91,500/€120,000 figures reflect multiple concordant 2026 press reports of the Legge di Bilancio 2026 reform, but the exact enacted text was not independently fetched from Normattiva/Gazzetta Ufficiale this session -- verify your own DSU or INPS documentation for the figure actually in force when you file.
• Multiple real estate properties with different mortgage situations, each handled individually rather than as a single combined "other real estate" figure.

• Assuming financial assets and real estate are treated identically. They are not: financial assets get a franchigia based on household size and minors; the primary residence gets a much larger, separate franchigia; and any OTHER real estate gets no franchigia at all -- its full net value counts.
• Forgetting the €10,000 cap on the base financial-asset franchigia. A household of 6 or more does not keep getting an unlimited €2,000-per-member increase -- the base+per-member portion caps at €10,000, though the separate per-minor addon is uncapped and stacks on top.
• Using last year's franchigia figures. The primary-residence franchigia changed materially for 2026 (from €52,500 to €91,500/€120,000) -- a calculation using the old figures will overstate ISEE for many households with home equity.
• Not distinguishing "minors beyond the second" from "dependent children beyond the second." These feed two entirely different franchigie in this calculator (financial-asset franchigia vs. primary-residence franchigia) and are not interchangeable inputs.
• Treating ISEE as a tax calculation. ISEE is a means-testing indicator for benefit eligibility, not a tax -- a lower ISEE generally means MORE access to subsidized benefits, the opposite of how a lower taxable-income figure works for IRPEF.

• DPCM 5 December 2013, n. 159: core ISEE methodology, movable-asset franchigia (Art. 5), and scala di equivalenza base table (Allegato 1) -- primary regulatory text corroborated via concordant secondary sources.
• 2026 primary-residence franchigia increase (€91,500 standard / €120,000 metro): reported consistently across multiple independent 2026 press sources (orizzontescuola.it, diritto.it, fiscoetasse.com, grifofinance.com, simulamutuo.it) as part of the Legge di Bilancio 2026 (L. 199/2025).
• Caveat: the exact enacted 2026 franchigia text was not independently fetched from Normattiva/Gazzetta Ufficiale this session (only concordant press coverage); the scala di equivalenza maggiorazioni for disability/single-parent/large-family households, and the detailed per-income-category DPCM 159/2013 rules, are disclosed above as simplifications not modeled in this calculator.