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Italian Income Tax (IRPEF) Calculator

Work out 2026 IRPEF on an Italian income with the brackets in force, the detrazione for employment or pension income, both local surcharges and the payroll top-ups, line by line.

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.

Total tax (IRPEF + surcharges)
€4,907.81
Estimated net income
€25,092.19

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.

The brackets applied to your taxable income

BracketRateTaxable amountTax
€0 to €28,00023%€28,000.00€6,440.00
€28,000 to €50,00033%€2,000.00€660.00

How the result is reached

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.

1

The 2026 brackets: 23, 33 and 43 per cent

Art. 11, comma 1 TUIR says the gross tax is reached "applying to the total income, net of deductible charges" three rates by band: 23% up to 28.000 €, 33% above 28.000 € and up to 50.000 €, 43% above 50.000 €. The 33% is new: that band was at 35% until 2025, and L. 199/2025, art. 1, comma 3 replaced "35 per cento" with "33 per cento". Mind where you read the table: the Agenzia delle Entrate’s own "Aliquote e calcolo dell’Irpef" page still prints 35% and a cumulative 14.140 € at 50.000 € of income, with the 2026 cut recorded in a note underneath. Under the rates in force for 2026 that cumulative figure is 13.700 €, so taking the published table at face value overstates the tax on every income above 28.000 €.

2

By band means in slices, not all at one rate

Crossing 28.000 € does not tax the whole income at 33%: the 33% applies only to the part above 28.000 €. On 30.000 € of taxable income you pay 23% on 28.000 € (6.440 €) and 33% on the next 2.000 € (660 €), for 7.100 € of gross tax. One euro either side of the threshold differs by ten cents, not by 2.800 €. The bracket table in the result shows exactly that split, slice by slice.

3

The detrazioni: three different tables, not one

Art. 13 TUIR subtracts from the gross tax a detrazione that depends on the TYPE of income, and there are three tables. Employment income (comma 1) starts at 1.955 €, pension income (comma 3) also at 1.955 € but on a lower threshold, other income (comma 5) at 1.265 €. At 30.000 € the gap is large: 1.801,19 € for an employee, 636,30 € for a pensioner, 454,50 € for the self-employed. Same income, same gross tax, and 1.164,89 € more tax for the pensioner purely because of the table. That is why the first thing the calculator asks is the income type.

4

The step at 15.000 €, which almost nobody mentions

The employment detrazione is 1.955 € up to 15.000 € of total income. From 15.000,01 € the formula changes to "1.910 euro, increased by the product of 1.190 euro and the ratio between 28.000 euro, less the total income, and 13.000 euro". At the bottom of that band the product is almost the whole 1.190 €, so the detrazione becomes 3.099,88 €: one cent more income, 1.144,88 € more relief. This is not our rounding and not a drafting error: the curve genuinely is not continuous, and it stays above 1.955 € until roughly 27.508 €, not "until about 21.000 €" as several guides state. The pension table in comma 3 behaves the opposite way: at 8.500 € the second formula gives 700 + 1.255 = 1.955 €, exactly the same figure, so that join is smooth.

5

Why the step is not a windfall: the trattamento integrativo switches off

At the same point where the detrazione rises by 1.144,88 €, the 1.200 € trattamento integrativo from DL 3/2020 switches off, because its first branch closes at 15.000 € of total income. And the L. 207/2024 payroll top-up drops from 5,3% to 4,8% of income. Netting the four layers, an employee with no other detrazioni who moves from 15.000 € to 15.001 € ends up paying 130,30 € more: one euro earned, 129 € lost. No rate table can show this, because the outcome depends on four separate statutes meeting on the same euro. Above 15.000 € and up to 28.000 € some trattamento integrativo may still be due depending on your own deductible expenses, and the calculator says so rather than printing a zero.

6

The 75 euros that are worth 1.200 euros

The trattamento integrativo is due where the gross tax is "higher than the detrazione under art. 13, comma 1 … reduced by 75 euro prorated to the period worked in the year". Those 75 € are not bookkeeping. L. 207/2024, at comma 2 of the same article, had raised the detrazione from 1.880 € to 1.955 €, an increase which on its own would have failed the test for everyone between the two figures, withdrawing 1.200 € as a consequence of a tax cut. Comma 3 subtracts exactly that increase from the comparison. In practice the trattamento integrativo starts at 8.173,91 € of income instead of 8.500 €: within that 326 € band, 1.200 € rests entirely on the 75.

7

The surcharges are a switch, not a percentage

Two local taxes sit on top of IRPEF: the regional surcharge (art. 50 D.Lgs. 446/1997) and the municipal one (art. 1 D.Lgs. 360/1998). The rates are set by your region and your comune, which is why the calculator asks for them. The part that matters is the condition: the municipal surcharge "is determined by applying to the total income … and is due if the personal income tax is due for the same year", counting the detrazioni. It is all or nothing. On 8.500 € of pay net IRPEF is zero and no surcharge is payable; on 8.501 € net IRPEF is 23 cents and both surcharges come back in full, 172,57 € at a 1,23% and 0,8% rate pair. One cent of tax switches on 172 €.

8

Total income and taxable base are not the same number

The deductible charges in art. 10 TUIR, supplementary pension contributions for instance, come off the total income to give the base the brackets are applied to. But the art. 13 detrazioni and both L. 207/2024 benefits stay keyed to the TOTAL income, not to that base. With 30.000 € of income and 3.000 € of deductible charges, the brackets see 27.000 € (and the marginal rate drops back to 23%) while the detrazione is still the one for 30.000 €: 1.801,19 €. Applying the charges to both, which is the natural shortcut, would give 1.975 € and understate the tax by 173,81 €.

9

A detrazione never becomes a refund

Art. 11, comma 3 TUIR is explicit: "the net tax is determined by applying to the gross tax, up to the amount of the latter, the detrazioni". Up to the amount of the latter: if the detrazioni are worth more than the tax, the difference is lost. On 8.000 € of pay the gross tax is 1.840 € and the detrazione 1.955 €, so 115 € of relief finds no tax to offset and simply disappears: IRPEF stops at zero and does not become a credit. The two payroll top-ups are different: they are transfers, not detrazioni, so they are collected even when the tax is already nil, which is why they sit on their own rows in the result.

10

Marginal rate and effective rate are two different numbers

The marginal rate is the one on the bracket your last euro falls into; the effective rate is what you actually pay divided by what you earn. On 30.000 € of employment income with local rates of 1,23% and 0,8%, the marginal rate is 33% and the effective rate is 16,36%, less than half. "I’m in the 33 per cent bracket" quotes the first and means the second. The calculator shows both, because they answer different questions: the marginal rate tells you whether extra work is worth it, the effective rate tells you what is left.

11

From 2027 the article numbers change, not the rules

D.Lgs. 117 of 19 June 2026 approved a new consolidated income tax code, in force from 4 July 2026 but applying from 1 January 2027, when articles 1 to 191 of the old TUIR are repealed. It is a consolidation rather than a reform: the rates and the detrazioni stay, the numbering changes, and the articles go from 191 to 377. For the 2026 tax year, the one this page computes, DPR 917/1986 still governs, and that is what every source at the foot of the page points to.

Worked example

Take 30.000 € of taxable employment income, with a regional surcharge of 1,23% and a municipal one of 0,8%. The gross tax is 7.100 €: 6.440 € of 23% on the first 28.000 € and 660 € of 33% on the next 2.000 €. The art. 13 detrazione is worth 1.801,19 € and the L. 207/2024 additional detrazione another 1.000 €, because the income sits between 20.000 € and 32.000 €, bringing net IRPEF down to 4.298,81 €. Add 369 € of regional surcharge and 240 € of municipal, for 4.907,81 € of total tax. No payroll top-up, because above 20.000 € none is due. The effective take is 16,36% of income against a 33% marginal rate, leaving 25.092,19 €. The same income as a pension would pay 7.072,70 €, which is 2.164,89 € more, because the comma 3 table gives only 636,30 € of detrazione and pensioners get no additional detrazione at all.

Frequently asked questions

What are the 2026 IRPEF brackets and rates?
Three brackets: 23% up to 28.000 €, 33% from 28.000 € to 50.000 €, and 43% above 50.000 €. The 33% is the 2026 change: L. 199/2025, art. 1, comma 3 replaced the 35% that applied until 2025. The rates apply in slices: crossing a threshold does not re-tax the whole income at the higher rate.
How is IRPEF calculated, step by step?
Start from total income, subtract deductible charges to get the taxable base. Apply the three rates by band to get the gross tax. Subtract the detrazioni, but only up to the amount of the tax, to get net IRPEF. If net IRPEF is due, add the regional and municipal surcharges on the taxable base. Finally, if you are an employee on a low income, add the two payroll top-ups, which are not detrazioni and are collected separately.
How much IRPEF is payable on 30.000 euro?
On 30.000 € of taxable employment income the gross tax is 7.100 €, the detrazioni are worth 2.801,19 € and net IRPEF is 4.298,81 €. With surcharges at 1,23% and 0,8% the total reaches 4.907,81 €, or 16,36% of income. The same income as a pension pays 7.072,70 €, because the detrazione is far smaller and the additional detrazione does not apply.
Why does the Agenzia delle Entrate still show 35 per cent?
Its "Aliquote e calcolo dell’Irpef" page carries the table with 35% and a cumulative 14.140 € at 50.000 €, recording the 2026 cut in a note below. The text that governs is art. 11 TUIR, which Normattiva serves as "in force from 1 January 2026 to 31 December 2026" with 33%. Under the rates in force, the cumulative figure at 50.000 € is 13.700 €.
Why does someone on 15.001 euro get a much larger detrazione than someone on 15.000?
Because art. 13, comma 1 TUIR uses two different formulas and the join is not continuous: up to 15.000 € the detrazione is a flat 1.955 €, above it becomes 1.910 € plus 1.190 € times (28.000 minus the income) divided by 13.000, which is 3.099,88 € just over the line. The apparent gain cancels out, though, because the 1.200 € trattamento integrativo is lost at the same point: on the whole, moving from 15.000 € to 15.001 € costs 130,30 € more.
Does a pensioner get the payroll top-up?
No. Both the somma in art. 1, comma 4 of L. 207/2024 and the additional detrazione in comma 6 address "holders of employment income under art. 49 … excluding those indicated in letter a) of comma 2", and that letter is "pensions of every kind and allowances treated as such". The same applies to the trattamento integrativo. It is why, on the same income, a pensioner pays more than an employee.
Up to what income is no IRPEF payable?
The no-tax area is 8.500 € for both employment and pension income, and it is not an arbitrary figure: 8.500 € at 23% is exactly 1.955 €, the detrazione, which cancels the tax. There is also a separate rule in art. 11, comma 2: where only pension income not above 7.500 € makes up the total income, plus the main residence and land income up to 185,92 €, "the tax is not due". That threshold is lower, so in practice the first one governs.
Are the regional and municipal surcharges always payable?
No, and they do not taper: they switch off. Art. 1, comma 4 of D.Lgs. 360/1998 allows the municipal surcharge only where "the personal income tax is due for the same year", counting the detrazioni. If net IRPEF is zero you pay nothing; one cent of IRPEF due brings both back in full on the whole taxable base. The rates are set by region and comune, and your comune may also have set an exemption threshold of its own.
Why does the calculator ask for taxable income rather than gross salary?
Because your own INPS contributions are not taxable income: the employment income IRPEF is computed on is already net of them. Entering the gross contractual salary overstates the tax by roughly 9,19% of the base. The right figure is the taxable income shown on your Certificazione Unica. Starting from the contractual gross needs the extra contributions step, which belongs to a net-salary calculation.
Does the new 2026 consolidated code change anything?
Not for the 2026 tax year. D.Lgs. 117/2026 has been in force since 4 July 2026, but its provisions apply from 1 January 2027, when articles 1 to 191 of DPR 917/1986 are repealed. It is a consolidation: the rules stay, the article numbers change. For 2026 the correct sources are the ones cited here, all in the old TUIR.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: