Tax relief
Italy mothers’ bonus 2026: INPS application and €720 limit
Tax relief · · 3 min read
By Lorenzo Schiavone · calculator developer
Applications for the 2026 Bonus mamme (mothers’ bonus) are open: INPS grants €60 for each eligible month, up to €720 a year, to working mothers who meet the requirements. The INPS news item was updated on 20 October. The bonus requires an application and is not an automatic pay rise for all mothers.
Who is entitled: children, work and the income limit
INPS circular 106/2026 distinguishes the number of children, the age of the youngest and the type of work. Public and private employees and self-employed workers enrolled in the compulsory schemes are included, among them the professional funds (Casse professionali) and the Gestione Separata. Domestic work is excluded.
You also need relevant annual work income of no more than €40,000. With at least three children, the months covered by a permanent employment contract follow the coordination with the IVS contribution exemption: they should not be treated as months automatically eligible for the new allowance.
| Situation | Rule to check |
|---|---|
| Two children | Youngest child under 10; permanent contracts also eligible |
| Three or more children | Youngest child under 18; months of permanent employment are excluded from the allowance |
| All applicants | Eligible work and relevant work income within €40,000 |
€40,000: do not compare the threshold with net pay or RAL alone
For employees, the circular considers income net of the compulsory social-security contributions withheld, but the check covers all relevant work income according to its rules. Even exempt income or income subject to substitute tax can count before tax reductions. Reading the net amount credited to your account is not enough.
Reconstruct your different 2026 jobs and the relevant replacement allowances received during employment. The circular, by contrast, excludes benefits linked to the end of employment, such as NASpI and DIS-COLL, and pensions. Voluntary contributions do not automatically reduce this threshold. If you have more than one CU, use an overall summary.
How to apply and which deadlines apply
Log in to the “Nuovo Bonus mamme 2026” service on the INPS website with your digital identity, or contact a patronato (welfare advice office) or the Contact Center. Prepare your children’s details, periods of work, the income information requested and your payment method; keep the receipt and the declarations you submit.
INPS message 3343 of 20 October sets 31 December 2026 as the deadline. If the requirement is met in December 2026, the application can be submitted by 31 January 2027. Do not use the deadlines of the bonus for 2025.
How much arrives and when: an example without promising a payment date
With twelve eligible months, 60 × 12 = €720. With nine eligible months, the amount is €540. The requirements must be checked for the months claimed, including any part months: not everyone receives the annual maximum.
The message provides for payment in a single instalment in December 2026 if the review is completed in time; otherwise the amounts are paid once the application has been decided, from January 2027. It is an operating rule that depends on the outcome of the application, not a guaranteed individual date.
Taxation and the link with net salary
The amount is not taxable for tax or contribution purposes and does not count for the ISEE (the family means test) under the INPS rules. It remains separate from the tax wedge relief and the trattamento integrativo.
QuantoNetto estimates employment salary; it does not submit the application or check the months recognised by INPS. Keep the allowance separate from RAL and check the outcome in the service: if the application is partly accepted or rejected, read the reasons and the instructions for a review.
Frequently asked questions
Do I need to submit a new application for the 2026 Bonus mamme? ▾
The 2026 allowance is granted by INPS on application through the dedicated service; do not assume that an application for 2025 is enough.
With two children and a permanent contract, am I excluded? ▾
Not because of the type of contract alone. With two children a permanent contract is eligible, if the child’s age, income and the other requirements are met.
Will €720 definitely arrive in December? ▾
No. The amount depends on the eligible months, and the December payment requires the review to be completed in time; other applications are paid once they have been decided.
Sources and method
- INPS · 2026 mothers’ allowance, update of 20 October
- INPS · circular 106 of 16 October 2026, eligibility and income
- INPS · message 3343 of 20 October 2026, applications and payment
Each guide states the period it covers and the assumptions behind its examples. Net pay estimates flag any prior-year municipal rates. The actual monthly payslip may differ from the annual average.