Il Tourism Bonus 2026 It is a special integrative treatment of the 15 % calculated on gross wages for night work and overtime on holidays, confirmed by the Budget Law until 30 September 2026.
Reserved for employees in the tourism and catering sector with an income of 2025 or later 40.000 €, requires a written request to the employer.
What is the 2026 Tourism Supplementary Treatment and who is it for?
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The 2026 Budget Law (Law 199/2025) extended a crucial measure to combat labor shortages and support workers in the Horeca sector.
This is not an automatic process, but an economic incentive aimed at improving theOccupancy Rate and the quality of service during seasonal peaks, reducing taxes during the hours of greatest operational load.
Access requirements and beneficiaries
For the year 2026, the bonus is intended for private sector employees working in:
Accommodation (Hotels, B&Bs, Villages).
Administration exercises (Restaurants, Bars).
Thermal establishments.
The income limit: The worker must have received in 2025 an income from employment not exceeding 40.000 €.
📌 As highlighted by recent industry data, this measure is the only specific relief remaining for the sector, given that tourism workers have been excluded from the general new flat tax envisaged for other private sector employees.
How does the Bonus calculation and payment work?
The bonus consists of a tax credit equal to 15% of gross salary paid for the following services performed between the January 1st and September 30th 2026:
Night work (according to the definitions of Legislative Decree 66/2003).
Overtime work on holidays.
Table: Operational summary of the 2026 Tourism Bonus
| Feature | Operational Detail |
| Percentage | 15% of gross salary (night/holiday) |
| Validity period | January 1, 2026 – September 30, 2026 |
| Request method | Written self-certification by the employee |
| Taxability | The bonus does not compete to income formation |
| Recovery for the company | Compensation via F24 form (Code 1702) |
Immediate Actions for the Manager
Verify: Check your existing contracts and identify those who fall within the €40.000 threshold.
Forms: Prepare written request forms for your employees.
Software: Make sure your payroll software is updated with the tax code “1702”.
What are the obligations for the employer?
The employer acts as a withholding agent. To avoid penalties or errors in calculating the RevPAR net (considering the cost of labor), it is necessary to follow a rigorous procedure.
Receiving the request: The employee must certify their 2025 income in writing.
Payment in paycheck: The benefit can also be paid after September 30th, as long as it is paid within the end-of-year balance.
F24 Compensation: Using the tax code 1702 to recover the sums advanced.
Single Certification: Mandatory indication of amounts in the CU 2027 (relating to 2026).
The tourism bonus is not automatic, unlike other tax measures, the supplementary treatment requires the mandatory written request of the worker and verification of the income of the previous year.
Unless further extensions are granted, services performed from October 1, 2026, will revert to ordinary taxation, potentially impacting the cost of seasonal work in the fall.
Since it is a special supplementary benefit that does not contribute to the formation of income for tax purposes, its impact on contractual institutions (TFR, additional monthly payments) depends on the specific collective bargaining agreement applied (CCNL Tourism, Public Establishments, etc.).
🔑 Punti chiave da ricordare
Valid until 30 September 2026.
Reserved for the sector Horeca and Spa.
Employee income threshold: €40.000.
Corporate compensation through Code 1702.
For a full consultation of the regulation, you can consult the text of the Budget Law 2026 in the Official Journal. "
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