Italian Tax Code (Codice Fiscale): How It Works
Complete guide to understanding and calculating the Italian fiscal code
1. What is the Codice Fiscale?
The Codice Fiscale (Italian Tax Code) is a unique 16-character alphanumeric code assigned to every individual in Italy for tax and administrative purposes. It’s roughly equivalent to a Social Security Number (US), National Insurance Number (UK), or Tax File Number (Australia), but its structure encodes personal information directly into the code itself.
You need a Codice Fiscale for virtually everything in Italy:
- Opening a bank account
- Signing employment or rental contracts
- Filing tax returns
- Accessing healthcare (it’s printed on the health card)
- Enrolling in schools or universities
- Any interaction with Italian public administration
2. The 16-character structure
An Italian tax code like RSSMRA85M10F205Z breaks down as:
| Position | Characters | Meaning |
|---|---|---|
| 1–3 | RSS | Surname consonants |
| 4–6 | MRA | First name consonants |
| 7–8 | 85 | Last two digits of birth year |
| 9 | M | Month letter (A=Jan, B=Feb, C=Mar, ...) |
| 10–11 | 10 | Day of birth (add 40 for females) |
| 12–15 | F205 | Municipality cadastral code |
| 16 | Z | Check character (computed) |
3. Surname encoding rules
Take the first three consonants of the surname. If fewer than three consonants exist, fill with vowels. If the surname has fewer than three letters total, pad with X.
Examples:
- Rossi → R, S, S →
RSS - Bianchi → B, N, C →
BNC - Ao → no consonants, use vowels A, O + X →
AOX
4. First name encoding rules
The first name follows a similar pattern with one key difference: if the name has 4 or more consonants, take the 1st, 3rd, and 4th (skipping the 2nd). Otherwise, take the first three consonants, filling with vowels if needed.
Examples:
- Mario → M, R (only 2 consonants) + vowel A →
MRA - Giuseppe → G, S, P, P (4 consonants) → take 1st, 3rd, 4th: G, P, P →
GPP - Francesca → F, R, N, C, S (5 consonants) → take 1st, 3rd, 4th: F, N, C →
FNC
5. Date of birth and gender
The year is represented by its last two digits (e.g., 1985 → 85, 2001 → 01).
Each month is assigned a letter: A (January), B (February), C (March), D (April), E (May), H (June), L (July), M (August), P (September), R (October), S (November), T (December).
The day is the actual date for males (01–31). For females, add 40 to the day (41–71). This is how gender is encoded into the tax code.
6. Municipality code
Each Italian municipality has a unique 4-character cadastral code (1 letter + 3 digits). For people born abroad, a country code starting with Z is used instead.
7. Check character
The 16th character is computed from the first 15 using a specific algorithm. It detects transcription errors and ensures the code’s integrity.
8. Codice Fiscale for foreigners
Non-Italian citizens living or working in Italy also receive a Codice Fiscale. The calculation is identical, except the birthplace code uses the country code (Z + 3 digits) instead of an Italian municipality code.
You can request one at any Italian consulate abroad, at the local Agenzia delle Entrate office, or calculate it online to know what it will be.
9. Free online generator
Our free tax code calculator generates the Codice Fiscale instantly from your personal data:
Explore all free ANIMA tools for business management.