Complete Tax Code Guide
Everything you need to know about the Italian Tax Code: from history to calculation algorithm
1. What is the Tax Code
The Tax Code (Codice Fiscale) is a 16-character alphanumeric code that uniquely identifies Italian citizens and foreigners residing in Italy. It was introduced by DPR n. 605 of September 29, 1973 to simplify taxpayer identification.
📌 The Tax Code is required for: employment contracts, opening bank accounts, healthcare services, school enrollment, major purchases and bureaucratic procedures.
2. Tax Code Structure
The Tax Code consists of 16 characters divided into 7 parts:
Surname
Name
Year
Month
Day
Municipality
CIN
Surname: 3 consonants (or vowels if not enough)
Name: 1st, 3rd, 4th consonant if 4+, otherwise first 3
Year: Last 2 digits of birth year
Month: Month letter
Day: 01-31 for males, 41-71 for females (+40)
Municipality: Cadastral code of birth municipality (Z+3 digits for foreign)
CIN: Control character calculated algorithmically
3. Name Calculation Algorithm
The rule for the name is special: if there are 4 or more consonants, take the 1st, 3rd and 4th. Otherwise proceed as with the surname.
FRANCESCO → Consonants: F,R,N,C,S,C (6) → FNC (1ª, 3ª, 4ª)
MARIO → Consonants: M,R (2) → MR + A = MRA
ADA → Consonants: D (1) → D + AA = DAA
4. Control Character (CIN)
The CIN is calculated by summing character values at odd and even positions using two different tables, then dividing by 26 and converting the remainder to a letter.
See detailed explanation5. Omocodia
Omocodia is when two different people have the same calculated Tax Code. The Revenue Agency resolves this by replacing digits with letters.
Learn more about omocodia6. Special Cases
- Born abroad: Foreign country code starts with Z (e.g. Z112 = Germany)
- Compound surnames: Treated as single surname without spaces
- Special characters: Apostrophes and accents are ignored