Tax code Frequently Asked Questions

The correct structure of the Italian Tax Code

The tax code must consist of 16 characters without spaces and have the following structure:
  • CCC three letters representing the surname
  • NNN three letters representing the name
  • AA two numbers representing the last two digits of the year of birth
  • M a letter representing the month between A, B, C, D, E, H, L, M, P, R, S and T
  • GG two numbers representing the day of birth (in the case of a woman, 40 must be added)
  • ZXXX one letter and three numbers representing the city code
  • Y a letter representing the control character, calculated on the basis of the other values.

The Tax Code is one of the innovations introduced in the 1970s, a decade in which the Italian tax authorities were largely revolutionized thanks to the contribution of the newly emerging IT tools.

The tax code was created with the Decree of the President of the Republic no. 605 of 29 September 1973.

The legislation governing the methods of calculating the tax code is the decree of the Ministry of Finance of 23 December 1976, the year in which for the first time the tax code is required to complete the return of income.

The Italian tax code is necessary to public bodies and administrations to identify us when we use their services.

The alphanumeric code of 16 characters from which it is composed contains our personal information, therefore it is unique, unrepeatable and non-transferable.

The tax code is attributed by the Cities to newborns from the first registration in the Registry, but is issued by the Revenue Agency.

The calculation of the tax code is done starting from the following information: surname, first name, City of birth, Province, day and year of birth, gender.

To calculate the tax code use the Tax code calculation tool.

The surname is identified by the first three-letter series of the tax code. Usually the first, second and third consonants of the surname itself are used. When the surname contains few consonants, a vowel is used. In the case of surnames consisting of only two letters, an X is added.

The name is identified by the second set of three letters of the social security number. The first, third and fourth consonants are usually used. If the name is too short, it is used in its vowels or added an X at the end of the letter sequence.

The year of birth consists of two digits. They are immediately after the series of three letters that identify the name. It is therefore the seventh and eighth characters of the alphanumeric string of the tax code. The last two digits of the year are used to identify it (eg: if you were born in 1982, your tax code will show the digits 82).

According to the official coding table of the months in the tax code, January is identified with the letter A, February with the letter B, March with the letter C, April with the D, May with the E. June is identified with the letter H, July with the letter L (the coincidence with the initial is random, August with the letter M, September with the P. October is identified with the letter R, November with the S and December with the letter T.

The letters used to identify the month of birth do not correspond to the initial of the month itself because this choice could have generated errors or misunderstandings. Think about the presence of months having as initial the same letter, as March and May or as June and January.

A woman's tax code does not report the exact day of birth, but reports the day of birth with the addition of a value of 40 (eg: a woman born on the 11th will find the number 51 on her tax code).

The number corresponding to the day of birth is found immediately after the letter that identifies the month of birth and for women is between the numbers 41 and 71. For men, however, the same number is between 01 and 31 .

The code that identifies the city of birth is found exactly after the day of birth and is made up of a letter and three numbers.

This is an official code deposited with the Revenue Agency. Each city has a unique code. This code makes the city immediately identifiable (eg: those born in Milan will find the code F205).

The letter at the end of the tax code is called the control character. It is generated after a complicated calculation for which all the characters that make up the tax code are used.

The control character verifies the correctness of the information contained in the tax code and guarantees its accuracy.

Yes, the Italian tax code for foreigners is called the foreign tax code and to calculate it you need: surname, first name, country of birth, day and year of birth, gender.

The difference between the Italian tax code and the foreign tax code is entirely contained in the series of characters that identify the foreign country.

The string that identifies the country of birth is made up of the letter Z and a series of three digits (eg: if you were born in Canada the code will be Z401). The letters EE are shown in correspondence with the abbreviation of the province.