Every year, millions of Italian taxpayers leave the 5x1000 box blank. That is a missed opportunity: it is the only way to support a cause at no additional cost. You pay this share of income tax anyway; the 5x1000 simply lets you decide where it goes. This guide explains what it is, who can receive it, how to choose without mistakes, what happens to the funds afterwards and how to identify the right organization.
What it is — and what it is not
The 5x1000 is 0.5% of IRPEF, Italy’s personal income tax. The law allows you to direct that share to certain eligible nonprofit organizations instead of leaving it entirely with the state.
It is not an additional tax and it is not money leaving your pocket. Not signing does not save you a cent: it only sends that share to the state rather than to an organization you choose.
Choosing a beneficiary does not alter a refund you may receive or the amount of tax you owe. The measure began as an experiment in 2006 and was later made permanent. The eligible categories and access rules have evolved; for the Italian Third Sector, eligibility is now tied to RUNTS registration.
5x1000, 8x1000 and 2x1000: do not confuse them
The same tax return contains three separate, independent allocations. They are often mistaken for one another.
Share of IRPEF | Who receives it | |
|---|---|---|
5x1000 | 0.5% | Nonprofit organizations, research, amateur sports associations, protected areas and more |
8x1000 | 0.8% | The state or a religious denomination |
2x1000 | 0.2% | Political parties, or in some years cultural associations |
They are cumulative, not alternatives: you may make all three choices because each concerns a different part of the tax. Allocating the 5x1000 to an association does not reduce your 8x1000 allocation, and vice versa.
Who can receive it
Only organizations included in the relevant official lists, arranged by category, may receive the 5x1000.
Eligible categories
Third Sector Entities registered with RUNTS: the broadest group, including associations, volunteer organizations, social promotion associations, foundations and social cooperatives. Social enterprises formed as companies are excluded; social enterprises formed as associations or foundations may qualify when they meet the requirements.
Scientific research bodies and universities, supporting studies and research projects.
Health research bodies, working in medical research.
Eligible amateur sports associations that carry out significant social-interest activities.
Protected-area management bodies, for environmental and nature protection.
Your municipality’s social activities and bodies protecting cultural and landscape heritage.
For Third Sector Entities, access is now linked to RUNTS registration. This has practical consequences: former ONLUS organizations that wished to continue receiving the 5x1000 had to apply for RUNTS registration by 31 March 2026.
How to allocate it without mistakes
You make the choice with your income-tax return. The relevant form has a 5x1000 section divided into boxes, one for each category. To choose a recipient, sign the correct category box and enter the organization’s tax code. The tax code, not the name, identifies a beneficiary with certainty. Use the code published on the organization’s official website.
With the Italian 730 or Redditi return, complete the relevant section in the declaration. If you are not required to file a return — as is often the case for pensioners and employees with no other income — you can use the dedicated form attached to the Certificazione Unica and submit it by the applicable deadline. Deadlines vary by tax form and can change each year, so confirm the current year’s date.
Mistakes to avoid
Three mistakes are especially common. Signing without a tax code still allocates your choice to the category, but not to the organization you intended: the amount is shared proportionally among organizations in that category. Entering an incorrect or incomplete tax code can make attribution impossible. Signing several boxes in different categories is also a problem: the choice is one only, and multiple signatures can invalidate it. One signature, one category, one correct tax code.
Will the organization know you chose it?
Usually it will not, and it is useful to know this. The 5x1000 is not a direct donation with a named receipt: the state does not send your personal data to the recipient. The organization receives the allocated amount and official aggregate data — in some cases the total number of choices — not a contact list. If you want it to know about your support, tell it directly, subscribe to its newsletter or add a small traceable donation.
How much is it worth — and the €610 million cap
Because it is a percentage of your IRPEF, the amount varies from taxpayer to taxpayer and cannot be known in advance. What matters is this:
If you do not name an organization, your share does not go to any organization. That is why a signature matters even when one individual amount seems small: added to thousands of others, it becomes a substantial resource.
The mechanism works within an overall annual ceiling set by the state, with funds distributed in proportion to the choices received. From 2026, the ceiling rose from €525 million to €610 million, the first increase after many years. That means more resources for the Third Sector and less risk that taxpayers’ preferences are reduced because of the cap.
Where the money goes — and how to check
Your choice does not turn into an immediate payment: normally around two years pass between the tax return and disbursement, while all preferences are collected and allocated.
Recipients have a duty to report how the funds were spent. They must prepare an account within one year of receipt; organizations receiving more than €20,000 must also transmit and publish it. Official lists publish the amounts assigned to each organization, so you can check what it received and, where applicable, how it used the funds. This transparency helps you assess your choice over time.
What if you do not know whom to choose?
You do not need to know an organization’s name already. Begin with the cause that matters to you — research, rare diseases, childhood, environment, animals or poverty — then identify organizations working on it. In the NonProfit.it 5x1000 directory, you can filter by cause, region and city. From each profile, reach the official website to verify the tax code for your return and other ways to support it.
Once you have shortlisted candidates, apply the same checks you would for a donation: RUNTS registration, transparent accounts and concrete results. Choosing a small local organization can be an excellent decision: those funds may matter more to it than to a large national body.
5x1000 and donations are different
They are often confused. The 5x1000 costs you nothing, is renewed once a year and directs tax you would pay anyway. A donation is additional money you decide to give and may have its own tax treatment. You do not have to choose between them: a powerful way to support an organization is to assign it your 5x1000 and, if you can, add a donation.
Official sources to keep open
Rules — and especially deadlines — can change. Do not rely only on this summary: consult the Italian Revenue Agency section on 8x1000, 5x1000 and 2x1000, the 2026 list of accredited Third Sector Entities published by the Ministry of Labour, and the public RUNTS search.
It takes one signature and the official tax code of the organization you choose, and it matters for an entire year. Start from the directory, use the checks in our guide to choosing an organization, then always confirm the tax code on the organization’s official website or an official list.
5x1000 procedures and deadlines may change every year. For current deadlines, refer to the Italian Revenue Agency. This page explains the mechanism and is not tax advice.
