Enter the year's TAXABLE income, the figure on your Certificazione Unica: for an employee that is the gross pay already net of your own INPS contributions, not the gross salary in your contract. Deductible charges are the ones in art. 10 TUIR (supplementary pension contributions, for example): they reduce the base the brackets are applied to, but not the total income the detrazioni are keyed on.
On your taxable income the gross tax is €7,100.00; the detrazioni are worth €2,801.19 and bring net IRPEF down to €4,298.81. With the surcharges and the two payroll top-ups the effective take is 16.36% of your income, while the marginal rate, the one that applies to the next euro you earn, is 33%. They are two different numbers, and the second one does not tell you what you pay.
| Bracket | Rate | Taxable amount | Tax |
|---|---|---|---|
| €0 to €28,000 | 23% | €28,000.00 | €6,440.00 |
| €28,000 to €50,000 | 33% | €2,000.00 | €660.00 |
| Total income (art. 8 TUIR) | €30,000.00 |
| Taxable base for the brackets | €30,000.00 |
| Gross tax (art. 11 TUIR) | €7,100.00 |
| Detrazione for the income type (art. 13 TUIR) | −€1,801.19 |
| Additional detrazione (L. 207/2024, art. 1, c. 6) | −€1,000.00 |
| Net IRPEF | €4,298.81 |
| Regional surcharge (1.23%) | €369.00 |
| Municipal surcharge (0.8%) | €240.00 |
| Total tax | €4,907.81 |
| Trattamento integrativo (DL 3/2020) | +€0.00 |
| Payroll top-up (L. 207/2024, art. 1, c. 4) | +€0.00 |
| Net take (tax less the two top-ups) | €4,907.81 |
The surcharge rates are set by your region and your comune, so they have to be looked up: the values offered here are only a plausible starting point. The Dipartimento delle Finanze publishes the tables, and your comune may also have set an exemption threshold.
The calculation covers a full year and a single income, and stops at the detrazioni that depend on the amount: it does not include the detrazioni for dependants (art. 12 TUIR) or the 19% deductible charges (medical, mortgage, education), which depend on your receipts. Amounts are to the cent as a payslip shows them; the annual return rounds to the whole euro.
This calculator gives an educational estimate and does not constitute tax or financial advice. For your own situation, check with the Agenzia delle Entrate or an accountant.
Italian Income Tax (IRPEF) Calculator by Calculadora Capital