Estimate Italian income tax (IRPEF) using the 2026 national brackets, plus an approximate regional + municipal surcharge.
Italy's 2026 national IRPEF brackets are 23% up to €28,000, 33% from €28,001 to €50,000, and 43% above that. On top of the national tax, every resident also pays a regional surcharge (0.70%-3.33%) and a municipal surcharge (0%-0.9%) — this tool applies an approximate combined 2% surcharge on the national tax as a representative average; your actual local surcharge may differ.
Illustrative estimate only, using simplified/rounded 2026 Italian tax figures — not tax advice. Regional and municipal surcharges vary by location. Always confirm with the Agenzia delle Entrate or a commercialista.
IRPEF (Imposta sul Reddito delle Persone Fisiche) is Italy's progressive personal income tax, and the 2026 budget law changed the structure meaningfully: three bands now apply — 23% on income up to €28,000, 33% from €28,001 to €50,000 (down from a 35% middle rate in prior years), and 43% on income above €50,000. As with other progressive systems, each rate applies only to the portion of income within that specific band, not the entire income.
On top of IRPEF, most taxpayers also owe regional and municipal surtaxes (addizionale regionale and addizionale comunale), set independently by each region and municipality within limits set by national law — these surtaxes are calculated on the same taxable income base as IRPEF but are genuinely separate charges, which is why two people with identical gross IRPEF liability can end up with different total tax bills depending on where in Italy they live.
The 2026 budget law reduced the middle-band rate from 35% to 33% for income between €28,001 and €50,000, a deliberate tax cut targeted at that income range, while leaving the 23% and 43% bands unchanged.
IRPEF national bands are shown separately here, since addizionale regionale and addizionale comunale are set independently by each of Italy's regions and thousands of municipalities, with genuinely different rates depending on where you are registered as a resident.
No — Italy applies a system of tax deductions (detrazioni) that vary based on dependents, type of income, and other circumstances, reducing the final tax bill below the raw bracket calculation for many taxpayers, similar in spirit to tax credits in other countries.
For employees, yes — IRPEF is withheld monthly by the employer as a payroll tax (ritenuta d'acconto or similar mechanism), with a final reconciliation against actual liability when the annual tax return (730 or Redditi) is filed.