January 2026 Circular – Budget Law: A Practical Guide for Businesses and Individuals
The January 2026 information circular from Rogai & Partners is now available, providing a detailed analysis of the main changes introduced by the 2026 Budget Law.
As every year, the document represents an operational tool designed to support businesses, professionals, and individuals in understanding tax, social security, and labor market changes, with a practical and planning-oriented approach.
What you'll find in the January circular
The circular addresses in a structured way the topics with the greatest impact for 2026, including:
Natural persons
Revision of IRPEF rates and deductions
New rules on short-term rentals
Building bonuses and eco bonuses
Flat-rate tax regime and news on cryptocurrencies and ISEE
Substitute tax for new high-income foreign residents
Businesses
Tax extensions and confirmations for the agricultural sector
Photovoltaic systems on agricultural land
Refinancing of the New Sabatini for SMEs
Work and social security
Reduced taxation on contract renewals and productivity bonuses
Measures for the tourism sector
Contribution exemptions for new hires
More news on NASpI, leave and occasional work
Each topic is accompanied by interpretative comments and useful indications for evaluating its concrete impact on economic and organizational choices.
Download the Information Circular here – 2026 Budget Law
For personalized insights or to assess how the new provisions may impact your specific situation, the Rogai & Partners team is available for a direct discussion.