With the publication of the Decree of the President of the Council of Ministers (Prime Ministerial Decree) of 24 June 2024 in the Official Gazette of 7 August 2024, the new amount of the tax bonus for the Police Forces and the Armed Forces for the year 2024 was confirmed.
This is a tax relief granted to those who, in 2023, received an income from employment not exceeding 30,208 euros.
This bonus has a maximum amount of 610.50 euros
.
In this guide, we will explain what the bonus is, who is entitled to it, how it works and how much it amounts to in 2024.
Table of Contents:
What is the tax bonus for Police Forces and Armed Forces
The tax bonus for Police Forces and Armed Forces is a tax relief that is applied as a reduction in gross personal income tax and regional and municipal surcharges, determined on ancillary economic treatment. In practice, the discount is applied to personal income tax and the additional allowances relating to the extra allowances compared to the basic salary, such as risk allowances, overtime and shifts, paid to personnel in the security and defense sector.
This tax relief is reserved for personnel in service in 2024 who received, in 2023, a total income from employment not exceeding 30,208 euros.
The measure was established by Legislative Decree of 29 May 2017, n. 95, which establishes an annual spending limit for the operation and, consequently, delegates to a Prime Ministerial Decree every year the quantification and the methods of applying the reduction.
For 2024, the Prime Ministerial Decree of 24 June 2024, published in the Official Gazette on 7 August 2024, allocated 29.5 million euros to finance this measure. The amount of the bonus for 2024 has been increased to 610.50 euros, an increase of 39.50 euros compared to the 571 euros
set for 2023.
Who is entitled to the tax bonus
The tax bonus for the Armed Forces and Police is due to the military personnel of the Armed Forces, including the Corps of Port Authorities, and to the personnel of the Civil and Military Police Forces.
The requirements to access this tax relief are:
- To be in service in 2024.
- To have received, in 2023, taxable income from employment for personal income tax purposes not exceeding 30,208 euros.
In 2024, according to the Prime Ministerial Decree of 24 June 2024, 76,517 units are entitled to this bonus.
How to claim the tax bonus
You don’t need to submit any claim to get the tax bonus. The Public Administration, acting as withholding agent, will automatically apply the gross tax relief determined on ancillary economic treatment during the year-end tax adjustment.
How does the deduction for the security and defense sector work in 2024
The tax bonus for Police Forces and Armed Forces works through a direct deduction from gross personal income tax and from regional and municipal surcharges calculated on ancillary economic treatment. This tax discount reduces the taxes applied to the extra allowances compared to the basic salary, as established by Article 45, paragraph 2, of Legislative Decree No. 95 of 29 May 2017.
The employer (public body), who acts as a withholding agent, makes the tax adjustment in this way:
- Calculate the personal income tax and the surcharges due on ancillary treatment.
- Apply the tax reduction calculated on this part of the income, up to a maximum of 610.50 euros.
The deduction is recognized for the period between January 1, 2024 and December 31, 2024. However, the tax reduction can only be applied up to the “capacity” of the gross tax, meaning that if the bonus is greater than the amount of gross taxes due, the excess part cannot be used to further reduce
taxes on normal income.
How much is the bonus in 2024
For the year 2024, the reduction in taxes for Police Forces and Armed Forces amounts to a maximum of 610.50 euros, an increase compared to 571 euros in 2023.
This figure was established by the Prime Ministerial Decree of 24 June 2024, published in the Official Gazette on 7 August 2024.
Regulatory references
- Legislative Decree of 29 May 2017, n. 95.
- Prime Ministerial Decree of 24 June 2024, published in the Official Gazette on 7 August 2024.
Conclusion
The tax bonus for Police Forces and Armed Forces represents an important economic support for military and police personnel on duty, providing significant tax relief for 2024. This bonus, calculated automatically during the tax adjustment, helps to reduce taxes on ancillary benefits, offering a direct economic benefit to those who work in the security and defense sector
.
