Does Report No. 27 immediately change the retirement age?

No. The source specifies that the document does not introduce new rules. Instead, it shows what will happen, economically, if the current rules remain unchanged. The indications for 2030, 2040 and 2050 are therefore predictions related to life expectancy. The text distinguishes these estimates from the requirements already set for 2027 and 2028.

What age does the forecast indicate for future years?

After the requirements already set for 2027 and 2028, the source indicates 67 years and 6 months in 2030, 68 years and 2 months in 2040 and 70 years in 2050. The increase is linked to life expectancy. These are prospective values reported in Report no. 27, not a new table of requirements introduced by the document.

How much should the pension expense weigh?

The Accounting Office reports that pension spending will rise to 17.1% of GDP in 2041. This figure is part of the report dedicated to the future trend of spending on pensions, health and care for the elderly. It does not represent the amount of the pension of an individual worker and does not allow, on its own, to calculate an individual benefit.

Does the Report talk about the new 2026 tax agreement?

No. The text deals with retirement age, requirements, spending, and demographics. It does not contain indications on the new tax agreement 2026, on tax at source, on refunds, on double taxation, on the G permit, on the AVS, on the LPP or on the LAMal. For those who are border workers in the Canton of Ticino, these issues remain outside the perimeter of the source.

Retirement age: 67 years and 6 months in 2030 (cross-border guide)

Di Laura Bianchi · Published on 25 September 2026

Mature worker reviews pension papers with the Ticino landscape in the background

The General State Accounting Office forecasts 67 years and 6 months in 2030 and pension expenditure at 17,1% of GDP in 2041.

Context

In brief

22 settembre 2026: Report no. 27 published
Projected retirement age of 67 years and 6 months in 2030
Pension spending at 17,1% of GDP in 2041
The document does not change the current rules

Key facts

Document → Report no. 27 Publication → 22 settembre 2026 Author → Ragioneria Generale dello Stato Projection 2030 → 67 years and 6 months Projection 2040 → 68 years and 2 months Projection 2050 → 70 years Pension spending → 17,1% of GDP in 2041

On 22 settembre 2026, Ragioneria Generale dello Stato published Report no. 27 on the future trend of spending on pensions, healthcare, and elderly care. The document shows what will happen, in economic terms, if the current rules remain unchanged.

The passage of greatest interest to those following pension eligibility requirements concerns the access age. After the requirements already set for 2027 and 2028, the projections increase the age in line with life expectancy: 67 years and 6 months in 2030, 68 years and 2 months in 2040, and 70 years in 2050. Ragioneria thus highlights the need for an increase in the retirement age.

Projections and current rules

The report does not introduce new rules. This clarification separates the forward-looking data from the rules currently in force: 2030 is indicated as a projection, while the requirements for 2027 and 2028 are described as already set. The document therefore offers an economic view of the future, not a new procedure for applying for a pension.

Pension spending is projected at 17,1% of GDP in 2041. This percentage is part of the overall spending analysis and does not indicate the retirement age of an individual worker.

The scope of the Report is broader than just the timetable: it includes pensions, healthcare, and elderly care. The GDP figure should therefore be read within the assessment of the future trend of these items, while the ages indicated describe the projected evolution of the requirements in line with life expectancy.

As for current requirements, the text refers to the situation concerning the age and requirements for retiring in 2026. It also refers to the latest INPS instructions on pensions for 2027-2028.

The related materials include the eBook Pensioni 2026 by prof. L. Pelliccia, updated with the changes introduced by the 2026 budget law, a text on contribution disputes with INPS, and a circular on TFR referred to as «TFR cosa cambia dal 1 luglio 2026». These are references distinct from Report no. 27.

To follow the topic using a dedicated tool, the reader can consult guida pensione AVS/LPP e rendita.

Operational details

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Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

How to Use the Report

The text does not introduce new rules and does not indicate a new application to complete. The first step is therefore to establish the time horizon: the information on 2026 and the requirements already set for 2027 and 2028 belong to the framework of the rules referred to; the indications concerning 2030, 2040 and 2050 belong to the framework of forecasts. This distinction prevents an economic report from being turned into a regulatory communication.

Three Reading Steps

1. Separate rules from forecasts. Note in two lines the requirements already set and, separately, the projections linked to life expectancy. Do not mix the two frameworks. 2. Check the time reference. For the near term, the text refers to the situation regarding age and the requirements for retiring in 2026 and the latest INPS instructions on pensions for 2027-2028. 3. Keep the in-depth material separate. The reference to TFR, with the date 1 luglio 2026, and that to contribution-related litigation with INPS are separate materials: the source does not use them to explain the retirement age.

At this point, it is also advisable to keep the ancillary references cited separate: the eBook Pensioni 2026 by Prof. L. Pelliccia, updated with the latest developments of the 2026 budget law, concerns an in-depth analysis; the text on contribution-related litigation with INPS and the document on TFR dated 1 luglio 2026 are referred to as independent materials. Report no. 27 remains the reference for the scenario described in the article.

For the cross-border worker, the final check concerns scope: if the question concerns the G permit, AVS, LPP, LAMal or taxation, do not use the Report as the sole source, because the text is devoted to requirements, expenditure and demographics.

The text instead offers a useful sequence for organizing the reading: first the current situation, then the requirements already set, and finally the long-term projections. It does not provide amounts or individual calculations. To explore the pension-related section, you can open guida AVS/LPP e rendita.

To move from the general reading to a verification of net pay, use calcolatore dello stipendio netto.

Source: fiscoetasse.com

Frequently Asked Questions

Does Report No. 27 immediately change the retirement age?: No. The source specifies that the document does not introduce new rules. Instead, it shows what will happen, economically, if the current rules remain unchanged. The indications for 2030, 2040 and 2050 are therefore predictions related to life expectancy. The text distinguishes these estimates from the requirements already set for 2027 and 2028.
What age does the forecast indicate for future years?: After the requirements already set for 2027 and 2028, the source indicates 67 years and 6 months in 2030, 68 years and 2 months in 2040 and 70 years in 2050. The increase is linked to life expectancy. These are prospective values reported in Report no. 27, not a new table of requirements introduced by the document.
How much should the pension expense weigh?: The Accounting Office reports that pension spending will rise to 17.1% of GDP in 2041. This figure is part of the report dedicated to the future trend of spending on pensions, health and care for the elderly. It does not represent the amount of the pension of an individual worker and does not allow, on its own, to calculate an individual benefit.
Does the Report talk about the new 2026 tax agreement?: No. The text deals with retirement age, requirements, spending, and demographics. It does not contain indications on the new tax agreement 2026, on tax at source, on refunds, on double taxation, on the G permit, on the AVS, on the LPP or on the LAMal. For those who are border workers in the Canton of Ticino, these issues remain outside the perimeter of the source.