In order to have the reduction announced by the Prime Minister, Parliament will have to approve an amendment to the rates provided for in Article 68 of the IRS Code (to the general table of the IRS where the nine scales are listed) and, for this reduction to be reflected in the November instalments, it is necessary for the Minister of Finance or the Secretary of State for Fiscal Affairs to make an order fixing the new retention tables
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The decrease of the IRS announced for 2026 will force companies and other paying entities to update the retention tables at the source in November and January. The changes will reflect new rates and automatic updates of the scales and the specific deduction.
The additional decline of the IRS announced by the Prime Minister for 2026 will oblige companies and other income paying entities to adjust the withholding tables at source at least twice in a few months in November and January.