Economy

INPS, the bonus (5000 euros) returns to help VAT numbers: who is entitled to it and how it works

The allowance for self-employed workers in economic difficulty registered with the INPS Separate Management is back. Here are the requirements, amounts, deadlines and how to apply by October 31st

Up to 817 euros per month for six months to help VAT numbers who have suffered a sharp drop in income. Also in 2026, ISCRO, the Extraordinary Income and Operational Continuity Allowance intended for professionals registered with the INPS Separate Management, will return. The application window should open around mid-June, while the deadline for applications is set for October 31st. It is financial support for professionals who find themselves in a difficult phase, with a check that can total almost 5,000 euros over the course of six months. But it’s not for everyone, the requirements are different.

What is ISCRO and who is entitled to it

THE’ Extraordinary Income and Operational Continuity Allowance (ISCRO) it is a kind of “social safety net” for VAT numbers which, while continuing to carry out their activities, are recording a sharp contraction in earnings. The experimental phase began with the 2021 Budget Law and then in 2024 it became a structural measure. It is economic support for self-employed workers registered with the INPS Separate Management.

ISCRO 2026 bonus: what are the requirements

They can access ISCRO in 2026 professionals who are registered with the INPS Separate Management; carry out independent activities in a habitual manner; they have had an active VAT number for at least three years when they request the bonus and are up to date with the payment of social security contributions. Other fundamental requirements are not being in receipt of a direct pension; not be enrolled in other compulsory social security forms and not receive the Inclusion Allowance in the period in which the allowance is received. From an income point of view, the applicant must have had, in the year preceding the application, an income from self-employment lower than 70% of the average income achieved in the previous two years. Finally, there is a maximum income limit as a requirement. For 2026 it is 12,700 euros

ISCRO: amounts and how long the benefit lasts

The amount of the allowance is not the same for everyone. It corresponds to 25% of the average income from self-employment in the two years preceding the one before the application, calculated on a six-monthly basis. For 2026 the minimum is 255.53 euros per month and the maximum is 817.69 euros per month. Those entitled to ISCRO receive it for six consecutive months. But be careful: anyone who receives it cannot submit a new application in the two years following the year in which they received the allowance.

When to apply for ISCRO 2026 and how to do it

There is no official date to apply yet. But based on what has happened in recent years, the window will open around mid-June. In 2025, for example, we started on June 16th. For 2026, an indicative date could be June 15th. The deadline for applying is already certain: the October 31, 2026.
The request is made online, on the INPS portal. You can access with SPID, Electronic Identity Card (CIE) or National Services Card (CNS). Once entered, fill in the section dedicated to ISCRO, entering the requested information and declaring that you meet the required requirements. You can also apply through patronage, authorized intermediaries or by contacting the INPS Contact Center.

When you lose the right to the ISCRO bonus

You can lose your ISCRO even after your application has been approved. This happens if the VAT number is closed during the period of payment of the allowance; if you retire or if you enroll in other compulsory social security schemes in the meantime and if you start to have access to the Inclusion Allowance. The requirements that allow you to have the ISCRO must remain valid for the entire six months in which the allowance is received.