How is Italian income tax (IRPEF) calculated?

Italy uses a progressive national scale (IRPEF). From 2024 the rates are 23% up to €28,000, 35% from €28,000 to €50,000 and 43% above, with each rate applied only to the income within its band. This calculator applies the brackets to your gross income; regional and municipal surcharges are documented separately.

What changed in the 2024 IRPEF reform?

For 2024 the schedule went from four bands to three: the old 23% band (up to €15,000) and 25% band (€15,000–€28,000) were merged into a single 23% band up to €28,000. That cuts up to €260 a year for incomes of €28,000 or more. The 2025 Budget Law made the three-band structure permanent, so 2025 and 2026 keep it.

What were the Italian tax brackets in 2023?

In 2023 Italy used four bands: 23% up to €15,000, 25% from €15,000 to €28,000, 35% from €28,000 to €50,000 and 43% above €50,000. Use the year selector to switch to 2023 and see the pre-reform schedule.

Does this include regional and municipal surcharges?

No. On top of national IRPEF, a regional addizionale (about 1.23%–3.33%) and a municipal addizionale (about 0%–0.9%) apply, but they vary by region and comune, so this tool does not compute them. Your real tax can be a few percentage points higher than the national-only estimate.

Does this include INPS social security?

Yes. The employee INPS contribution is modelled as a flat 9.19% of gross for a standard private-sector contract and subtracted in your take-home figure. The extra 1% over the first pension band and the post-1996 contribution ceiling are documented but not computed.

What is the difference between effective and marginal tax rate?

Your effective rate is total IRPEF divided by income (your average). Your marginal rate is the rate on your next euro. On €30,000 in 2024 your marginal rate is 35% but your effective IRPEF rate is about 23.8% because the 23% band applies to the first €28,000.

Can I use this for previous years?

Yes. Use the year selector to view 2023, 2024, 2025 or 2026 rules — 2026 is the latest year. Note that 2023 uses the four-band schedule, while 2024, 2025 and 2026 share the reformed three-band schedule.

What is not included in this estimate?

This tool does not model the no-tax area or employment detrazioni (so real low and middle-income tax is usually lower), family detrazioni, the assegno unico, regional and municipal addizionali, the forfettario flat-tax regime, or capital-gains schedules. Consult the Agenzia delle Entrate or a commercialista for exact figures.

Italy Income Tax Calculator

Enter your annual income to estimate your Italian IRPEF, INPS contribution and take-home pay. Covers the 2024 four-to-three band reform across multiple tax years.

Updated June 2026

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Tax Calculator

Italy — 2026 Tax Year

2026 Tax Year

Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Annual Gross Income (€ EUR)

Filing Status

Enter your income to calculate

Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use Italy Income Tax Calculator

This Italy income tax calculator estimates your national income tax (IRPEF) based on your annual income and the tax year you select. Choose between 2023, 2024, 2025 and 2026 — and note the 2024 reform that cut the schedule from four bands to three. For 2024–2026 the rates are 23% up to €28,000, 35% to €50,000 and 43% above; 2023 still uses the older four-band scale (23%, 25%, 35%, 43%). The calculator shows your effective rate, marginal rate and a full bracket breakdown, plus your estimated take-home after the employee INPS contribution. Regional and municipal addizionali vary by region and comune and are documented rather than computed.

Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
Enter your annual gross income in euros (salary before tax).
Keep the filing status as Individual — Italy has no joint income-splitting.
Click Calculate to see your IRPEF, effective rate and marginal rate.
Review the bracket-by-bracket breakdown and your estimated take-home pay.

Your data never leaves your device — 100% private processing.

How the Italian IRPEF scale works (and the 2024 reform)

Italy taxes income on a progressive national scale (IRPEF), where only the income within each band is taxed at that band’s rate. The big change came in 2024: the schedule went from four bands to three. The old 23% band (up to €15,000) and 25% band (€15,000–€28,000) were merged into a single 23% band up to €28,000, while the 35% (€28,000–€50,000) and 43% (over €50,000) bands stayed. For example, on €30,000 in 2024 your IRPEF is €6,440 (23% of €28,000) plus €700 (35% of the next €2,000) = €7,140 — €260 less than the €7,400 you would have paid in 2023. The 2025 Budget Law made the three-band structure permanent, so 2025 and 2026 keep it.

2024–2026 three-band IRPEF scale (2023 used four bands)
Annual income (€)	Tax rate	Tax on this band
0 – 28,000	23%	23% of the income in this band
28,000 – 50,000	35%	€6,440 + 35% of the excess
Over 50,000	43%	€14,140 + 43% of the excess

Regional and municipal addizionali IRPEF

On top of national IRPEF, Italy charges two local surcharges (addizionali). The regional addizionale, set by each of the 20 regioni, runs roughly 1.23% to 3.33% of your taxable income; the municipal addizionale, set by your comune, runs roughly 0% to 0.9%. Because they vary so much by where you live, this calculator does not compute them — it shows the national IRPEF only. Treat the result as a floor: a resident in a high-surcharge region and comune can pay several percentage points more than the figure shown here.

INPS, the no-tax area and your take-home pay

A standard private-sector employee pays an INPS social-security contribution of about 9.19% of gross (the IVS share), with an extra 1% on pay above the first pension band. This calculator applies a flat 9.19% and subtracts it from your take-home. It does not model Italy’s no-tax area or the detrazioni per lavoro dipendente — the employment tax credits that taper with income — so IRPEF here is applied to gross and your real tax on a low or middle income is usually lower than shown. Family detrazioni and the assegno unico are also excluded.

Effective versus marginal tax rate

Your effective tax rate is your total IRPEF divided by total income — your true average. Your marginal rate is the rate on your next euro, set by the highest band you reach. On €30,000 in 2024 your marginal rate is 35% but your effective IRPEF rate is only about 23.8%, because the first €28,000 is taxed at 23%. Even at €100,000, where the marginal rate is 43%, the effective IRPEF rate is around 35.6%. Knowing the difference helps you judge the real cost of a bonus, overtime or a pay rise.

Worked examples

Individual, €30,000, 2024

Inputs: €30,000 income

Result: ~€7,140 IRPEF · 23.8% effective · 35% marginal · take-home ~€20,103 after INPS

Individual, €30,000, 2023

Inputs: €30,000 income (four-band scale)

Result: ~€7,400 IRPEF · €260 more than 2024 before the reform

Individual, €100,000, 2024

Inputs: €100,000 income

Result: ~€35,640 IRPEF · 35.6% effective · 43% marginal

Glossary

IRPEF: Imposta sul Reddito delle Persone Fisiche — Italy’s national personal income tax.
2024 reform: The change from four IRPEF bands to three from 2024, merging the old 23% and 25% bands into one 23% band up to €28,000.
Addizionale regionale: A regional IRPEF surcharge (about 1.23%–3.33%) set by each Italian region, on top of national tax.
Addizionale comunale: A municipal IRPEF surcharge (about 0%–0.9%) set by each comune, on top of national tax.
INPS: Istituto Nazionale della Previdenza Sociale; the employee social-security contribution is about 9.19% of gross.
Detrazioni per lavoro dipendente: Employment tax credits that reduce IRPEF for employees and taper with income; not modelled here.
Effective tax rate: Total tax owed divided by total income — your true average tax rate.
Marginal tax rate: The tax rate applied to your next euro of income, set by the highest band you reach.

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