What are Italy’s eight, five and two per thousand tax allocations, and who receives them?

Every year, taxpayers can use their tax return to choose where to allocate eight, five and two per thousand of IRPEF, Italy's personal income tax. These three options are often confused, but they serve different purposes and follow different rules. The eight per thousand concerns the State and certain religious denominations; the five per thousand funds particular activities of social interest; and the two per thousand allows a share of IRPEF to be allocated to an eligible political party. The three choices are not mutually exclusive: all can be made in the same year, and they do not increase the tax due. In other words, these are not three additional payments, but mechanisms allowing taxpayers to influence where part of their existing IRPEF liability goes.

Why there are three different mechanisms

Because all three appear on the same form, it is easy to assume they work identically. They do not. The Italian Revenue Agency expressly distinguishes the three allocations: eight per thousand of total IRPEF revenue may go to the State or an eligible religious institution; five per thousand of one's own IRPEF may go to specified purposes of social interest; and two per thousand of one's own IRPEF may go to an eligible political party. The difference is not only the recipients. The treatment of choices left blank also differs. This is particularly important for the eight per thousand.

The eight per thousand

The eight per thousand allows taxpayers to choose how a share of IRPEF revenue is allocated between the State and religious denominations included in the scheme. For the 2026 return, the Revenue Agency lists the State and the religious institutions provided for by the relevant laws and agreements among the possible recipients. When choosing the State, the allocation can be directed towards specific social or humanitarian purposes. The Agency's documentation lists measures addressing world hunger, natural disasters, school buildings, refugee assistance, cultural heritage preservation, and drug addiction and other pathological addictions. The eight per thousand choice is made by selecting only one eligible beneficiary.

The distinctive feature of the eight per thousand: unexpressed choices count too

The most distinctive aspect of the eight per thousand is that it does not concern only those who sign. The Revenue Agency explains that the overall distribution follows the proportions of expressed choices, and that the share not directly allocated by taxpayers is distributed in those same proportions, subject to specific waivers by certain beneficiaries. This means that not selecting a recipient for the eight per thousand does not automatically remove that share from the system. Other taxpayers' expressed preferences also influence the distribution of shares not expressly allocated. This differs fundamentally from the common perception that “if I do not sign, my eight per thousand stays with the State”. In general, that is not how it works: the mechanism distributes funds proportionally based on expressed choices, under the rules applicable to the different beneficiaries.

To understand the mechanism, imagine a population of taxpayers in which 40% make a choice and the remaining 60% do not. Suppose also that, among those choosing, 60% select beneficiary A and 40% select beneficiary B. The eight per thousand system does not simply set aside 60% of the funds for unexpressed choices and leave them unallocated. Under the applicable rules, shares corresponding to unexpressed choices are distributed according to the proportions resulting from expressed preferences. This example explains why the eight per thousand has a different structure from the other two mechanisms.

The five per thousand

The five per thousand serves a different purpose. Taxpayers can allocate five per thousand of their own IRPEF to certain activities deemed to be of social interest. For 2026, the Revenue Agency identifies seven main categories: Third Sector organisations registered in the national register (RUNTS), scientific and university research, health research, protection and enhancement of cultural and landscape heritage, social activities conducted by the taxpayer's municipality of residence, amateur sports associations carrying out significant activities of social interest, and bodies managing protected areas. For some categories, taxpayers can select not only the general purpose but also directly enter the tax identification number of a specific beneficiary organisation. This directs the allocation to the chosen entity, provided it is duly eligible for the scheme.

Suppose a taxpayer wants to support a particular Third Sector association. They can sign the relevant category box and, where provided for, also enter the organisation's tax identification number. If they sign only for the category without naming a particular entity, the share is distributed under the rules applicable to that purpose. The five per thousand is therefore mainly used to fund social, scientific, health, cultural and sporting activities. In 2026, the maximum budget for disbursing the five per thousand was raised to 610 million euros, from the previously envisaged 525 million. A common misconception is that entering an association's tax identification number makes a donation that will be deducted from a Form 730 refund or added to the tax payable.

That is not the case. Making the choice does not increase tax. The taxpayer simply directs a share of IRPEF towards that purpose under the prescribed mechanism. The tax instructions expressly state that the eight, five and two per thousand choices can be made simultaneously without increasing total tax. Naturally, this does not prevent a separate actual donation to the same organisation: that would, however, be a different transaction from the five per thousand.

The two per thousand

The two per thousand allows taxpayers to allocate a share of their IRPEF to an eligible political party. The Revenue Agency specifies that eligible recipients are parties entered in the second section of the statutory register, whose list is sent to the Agency by the Commission responsible for guaranteeing party statutes and transparency and oversight of political parties' financial reports. The choice is voluntary and may be made for only one political party. Taxpayers must enter the chosen party's code and sign the form. The list of eligible entities is updated according to the statutory procedure. From a tax perspective, this again involves no additional tax payment: it directs a share of IRPEF already due.

All three choices can be made together

This is probably the simplest point, yet also one of the most frequently misunderstood. In the same return, a taxpayer can:

• allocate the eight per thousand to the State or a religious denomination;
• allocate the five per thousand to an organisation or one of the eligible purposes;
• allocate the two per thousand to an eligible political party.

There is no need to choose between the three possibilities. The options are independent of one another, and all can be exercised. The Agency's instructions state this expressly. Someone can therefore, for example, allocate the eight per thousand to the State and the five per thousand to a health research body while also choosing either to express or not express a preference for the two per thousand.

How much are they worth in practice?

A purely illustrative example helps explain the amounts involved. Suppose a taxpayer's relevant IRPEF is 10,000 euros. The five per thousand would mathematically equal:

The two per thousand would equal:

The eight per thousand corresponds to 0.008, but its legal mechanism is based on distributing total IRPEF revenue according to the proportions of expressed choices. It should therefore not simply be understood as an individual donation calculated and transferred separately from one's own tax. The Agency itself distinguishes the wording, referring to “eight per thousand of IRPEF revenue”, while the five and two per thousand refer to one's own income tax.

What happens if I do not choose?

Making a choice is optional. In the pre-filled return, taxpayers can indicate a preference or select “No choice” for each of the three allocations. However, leaving a choice blank does not have the same effect under all three mechanisms. For the eight per thousand, shares not expressly allocated are distributed through the proportional system linked to expressed choices. For the five and two per thousand, the principle is instead voluntary allocation to the purposes or entities selected by the taxpayer. It is therefore incorrect to treat the three mechanisms as versions of the same arrangement.

People who do not have to file a return can also choose

The ability to express preferences is not necessarily restricted to those required to submit Form 730 or the Redditi return. The tax instructions provide procedures allowing certain taxpayers exempt from filing a return to submit the form allocating the eight, five and two per thousand. The Agency itself provides for choices to be submitted even where a tax return is not required. This allows, for example, certain people with only a Certificazione Unica income certificate and no filing obligation to express their choices nevertheless. One common misunderstanding concerns the relationship between the eight and five per thousand. Some may think allocating the eight per thousand prevents them from also selecting an association for the five per thousand.

That is not the case. The two choices serve entirely distinct purposes. The eight per thousand primarily concerns the State and the religious institutions specified by law; the five per thousand concerns organisations and activities of social interest, research, healthcare, culture, sport and other eligible purposes. Signing for one does not reduce or remove the ability to choose the other. Nor should the five per thousand be confused with tax relief for ordinary donations. Suppose someone allocates their five per thousand to a Third Sector organisation and, in the same year, also donates 300 euros to it. These are separate transactions. The five per thousand comes from allocating a share of IRPEF. The donation is a voluntary transfer of one's own resources and may qualify for statutory deductions or tax credits if the requirements are met. Naming an organisation for the five per thousand therefore does not mean directly “donating” money withdrawn from one's own bank account.

Why the tax identification number matters for the five per thousand

When supporting a specific entity, entering its tax identification number correctly is essential. Two associations may have similar names, whereas the tax identification number precisely identifies the beneficiary. Before making the choice, it is therefore advisable to verify that the organisation is eligible and that the number is correct. In 2026, for example, Third Sector organisations participating in the five per thousand must be accredited through the prescribed procedures, and the Ministry of Labour publishes lists of eligible entities. An informed choice should therefore not rely solely on an association's name found online.

A summary of the differences

All three options can be exercised simultaneously and do not increase the IRPEF due.

Conclusion

The eight, five and two per thousand are three distinct tools through which taxpayers can influence the allocation of part of total tax revenue or their own IRPEF without paying additional tax. The eight per thousand concerns the State and eligible religious institutions, with the key distinctive feature that unallocated shares are distributed based on expressed choices. The five per thousand supports organisations and activities of social interest, research, healthcare, culture, sport, municipalities and protected areas. The two per thousand allows a share of one's own IRPEF to go to an eligible political party. The most important point is that there is no need to choose between 8, 5 and 2 per thousand. All three preferences can be expressed.

The question should therefore not be “Which of the three should I choose?”, but “For each mechanism, do I want to express a preference and, if so, for which legally eligible recipient?” Understanding this distinction makes it much easier to read the part of the return that many taxpayers sign every year without knowing exactly what they are doing.

Note: recipients and lists of eligible entities may be updated over time. Before entering a specific beneficiary's tax identification number, it is advisable to verify its eligibility for the relevant year.