Business · Economy · 19 hrs ago
Italy’s new Third Sector tax regime takes effect in 2026
Italy’s Third Sector tax regime starts in 2026 under the country’s Third Sector Code.
It covers associations and other entities in the Third Sector.
The new rules include a 6% margin for services.
Voluntary organisations and social promotion associations can use a flat-rate scheme if their revenues are no more than €85,000.
The change also means the ONLUS category will end.
New rules will apply to VAT and IRAP, two Italian taxes.
The new regime will apply from 2026.
Italy’s Third Sector tax regime under the Third Sector Code applies from 2026.
The regime includes a 6% margin on services.
A flat-rate system applies to ODV and APS organisations up to €85,000.
The ONLUS category ends under the new rules.
The regime also introduces new VAT and IRAP rules.
- Who
- Associations and entities in Italy’s Third Sector.
- What
- A new tax regime under the Third Sector Code takes effect.
- When
- From 2026.
- Where
- Italy.
- Why
- Not stated.
This story does not have two clearly opposing sides.
This story does not have a timeline yet.
- Start date
- 2026
- Service margin
- 6%
- Flat-rate threshold
- €85,000 for ODV and APS
- Category ending
- ONLUS
- Taxes with new rules
- VAT and IRAP