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Italian Net Salary Calculator

From the contract’s gross to the money in the bank: INPS contributions, 2026 IRPEF, the detrazioni and both local surcharges, with the ordinary month and the tredicesima shown apart.

The annual gross is the contract's RAL, with the thirteenth and fourteenth payments included. If you are starting from the monthly gross on your payslip, choose “Monthly gross” and set the number of payments: the calculator multiplies up to the RAL. The 9,19% default is the common private-sector case (the Fondo Pensioni Lavoratori Dipendenti); the public sector, apprentices and several funds differ, and your own rate is on your payslip under the contributions line.

Net pay on an ordinary month
€2,038.18
Net pay for the year
€26,096.21

Out of €35,000.00 of annual gross, €3,216.50 goes to your own INPS contributions: the taxable figure is €31,783.50, not the gross in the contract. On that base the taxes come to €5,687.29, after the detrazioni and the payroll top-ups. Altogether the withholding comes to 25.44% of the contract's gross.

What actually lands on each payslip

Not every payslip is the same: the extra payments (1 of them) are taxed WITHOUT the employment detrazione, which is already spread across the twelve ordinary months. The gap here is €400.11 per payslip, and the average other calculators show matches neither figure.

PayslipHow manyGrossNet
Ordinary month12€2,692.31€2,038.18
Extra payment (tredicesima, quattordicesima)1€2,692.31€1,638.07
Average (annual net divided by the payments)13€2,692.31€2,007.40

From the contract's gross to the money in the bank

Annual gross salary€35,000.00
Your own INPS contributions (9.19%)−€3,216.50
Taxable income (art. 51 TUIR)€31,783.50
Gross IRPEF (art. 11 TUIR)−€7,688.56
Detrazioni applied (art. 13 TUIR and L. 207/2024)+€2,646.48
Net IRPEF−€5,042.08
Regional (1.23%) and municipal (0.8%) surcharges−€645.21
Trattamento integrativo (DL 3/2020)+€0.00
Payroll top-up (L. 207/2024, art. 1, c. 4)+€0.00
Net pay for the year€26,096.21
Total withheld, 25.44% of the gross€8,903.79

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. They are published in the Dipartimento delle Finanze tables, and your comune may also have set an exemption threshold.

The calculation covers a full year of work on 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 expenses, which depend on your own circumstances and can only RAISE the net: the figure here is a floor for anyone who has them. Fringe benefits, overtime, performance bonuses and pension-fund contributions are also out of scope; the IRPEF calculator handles the last of those.

This calculator provides an educational estimate and is not tax, financial or employment advice. The exact net depends on your collective agreement and on the detrazioni applied on your own payslip: for your situation, check with INPS, with the Agenzia delle Entrate or with a consulente del lavoro.

1

Two steps, not one: contributions first, then tax

Getting from the contract’s gross to the money in the bank means two withholdings in sequence, and the order matters. First INPS: an employee share, normally 9,19% in the private sector, taken off the gross. Then the tax office, but not on the gross: art. 51, comma 2, lett. a) of the TUIR says compulsory contributions "non concorrono a formare il reddito", so IRPEF is charged on what remains. On a 35.000 € annual gross the contributions are 3.216,50 € and the taxable income is 31.783,50 €. Applying the brackets straight to the contract’s 35.000 € overstates the year’s tax by 1.780,97 €: the most expensive mistake available on this calculation, and it happens at the very first step.

2

That lower figure also decides the detrazioni, not just the brackets

The less obvious consequence is that the same reduced figure governs the tax credits and the top-ups too. Art. 13 of the TUIR and both L. 207/2024 benefits are keyed on the "reddito complessivo", and for an employee with a single income the reddito complessivo IS the gross net of contributions. A sharp example: on a 22.000 € gross the reddito complessivo is 19.978,20 €, i.e. 21,80 € BELOW the 20.000 € line. The result is that the worker gets the payroll top-up, 958,95 €, and does NOT get the 1.000 € ulteriore detrazione. Read on the 22.000 € gross instead, the same contract would get the opposite pair: no top-up and a 1.000 € credit. Two errors at once, from one wrong number.

3

Why the tredicesima is smaller than a normal month

The art. 13 detrazioni are an annual amount, which the employer spreads across the twelve ordinary payslips. There is no thirteenth twelfth of relief to apply to the extra payment: that payment is taxed in full. It is not a higher rate, it is a missing credit. On a 35.000 € gross over 13 payments the ordinary payslip takes home 2.038,18 € and the tredicesima 1.638,07 €: 400,11 € less, for the same gross. This calculator shows the two figures separately and, at the foot of the table, the average too (2.007,40 €), which is the number other simulators report and which matches none of your payslips.

4

Tax on the extra payment is a difference, not a rate

The extra payment is added to the year’s income, so it can straddle a bracket boundary: part taxed at 23% and the rest at 33%. Applying a single rate to the whole amount, as most published tables do, is wrong in both directions. The correct way is a difference: the whole year’s gross tax minus the gross tax of the twelve ordinary payslips alone. That is what the calculator does, and it is also why the same tredicesima is worth a different net depending on what you earn the rest of the year.

5

The extra point above 56.224 €, and the ceiling where contributions stop

Two INPS thresholds, pointing in opposite directions, set for 2026 by circolare 6 of 30 January 2026. The first is the "prima fascia di retribuzione pensionabile", 56.224 € a year (4.685 € a month in the circolare’s own words): above it one further percentage point is withheld from the employee under art. 3-ter of decreto-legge 384/1992. It applies to the excess only, so on a 60.000 € gross it is 37,76 € a year, not 600 €. The second is the massimale, 122.295 €: above that no IVS contribution is due at all, so the effective rate starts to fall. The ceiling applies only to workers first enrolled in a compulsory scheme after 31 December 1995, i.e. anyone who started work from 1996: with an earlier enrolment there is no ceiling and contributions are due on everything.

6

The INPS rate is a field, not a constant

The 9,19% offered here is the common case: a private-sector employee in the Fondo Pensioni Lavoratori Dipendenti. It is not a percentage written into a statute the way the IRPEF rates are: it depends on the scheme, the sector and the codes on the employer’s INPS position, and the public sector, apprentices and several funds differ. That is why it is an editable field and not a fixed number: your own rate is on your payslip, on the employee-contributions line. The same goes for the two surcharges, which your region and your comune set.

7

Below a certain figure the net can exceed the gross

It sounds impossible and it is what the law says. The 1.200 € trattamento integrativo of decreto-legge 3/2020 and the payroll top-up of legge 207/2024 are not tax credits: they are transfers, paid through the payslip and not limited by the tax. On a 9.100 € gross net IRPEF is zero (the 1.955 € detrazione exceeds the gross tax), so neither surcharge is due, and 1.200 € plus 586,72 € are still paid: the year’s net is 10.050,43 € on a 9.100 € gross. The calculator shows the withholding as a negative number instead of flooring it at zero, because that is how it works.

8

One euro of gross worth 1.200 € of net

The trattamento integrativo is due where the gross tax exceeds the art. 13 detrazione "diminuita dell’importo di 75 euro", i.e. 1.880 €. Translated into contract terms, that test falls between 9.001 € and 9.002 € of annual gross: at 9.001 € the gross tax is 1.879,98 € and the test fails by two cents; at 9.002 € it is 1.880,19 € and the 1.200 € arrives. One euro more of annual gross is worth 1.200,98 € of net pay, or 100,08 € a month. It is the same threshold the IRPEF page describes as 8.173,91 € of reddito complessivo: here it is expressed in the number that is actually on your contract.

9

What is left out, and which way it errs

The calculation covers a full year on a single income and stops at the detrazioni that depend on the amount. Left out are the dependants’ credits of art. 12 TUIR and the 19% deductible expenses (medical costs, mortgage interest, education) which depend on your receipts. That omission has a direction: those items can only RAISE the net, so the figure here is a floor for anyone entitled to them, not an estimate that could err either way. Also out of scope are fringe benefits, overtime, performance bonuses taxed at 5%, and pension-fund contributions: for the last of those, the IRPEF calculator has a deductible-charges field.

Worked example

Take a 35.000 € annual gross over 13 payments, with a 1,23% regional surcharge and a 0,8% municipal one. Your own INPS contributions are 3.216,50 € (9,19% of 35.000), so the taxable income is 31.783,50 €. The gross tax is 7.688,56 €: 6.440 € of 23% on the first 28.000 and 1.248,56 € of 33% on the next 3.783,50. The detrazioni are worth 2.646,48 €: 1.646,48 from art. 13 (1.581,48 plus the 65 € of comma 1.1) and 1.000 of ulteriore detrazione, because the income is under 32.000. Net IRPEF comes to 5.042,08 €. Add 390,94 € of regional surcharge and 254,27 € of municipal: 5.687,29 € of tax. Net pay for the year is 26.096,21 €, i.e. 25,44% less than the contract’s gross. Divided by the payments that would be 2.007,40 €, but no payslip is that figure: the twelve ordinary ones are 2.038,18 € and the tredicesima 1.638,07 €, because the detrazioni do not apply to it.

Frequently asked questions

How is Italian net pay calculated from the gross?
In two steps. First, take your own INPS contributions off the annual gross, normally 9,19%. Second, on what is left, and not on the gross, apply the IRPEF brackets, subtract the employment detrazioni, add the regional and municipal surcharges and, on a low income, add the payroll top-ups. On a 35.000 € gross: 3.216,50 € of contributions, 31.783,50 € of taxable income, 5.687,29 € of tax, 26.096,21 € net for the year.
What is the net on a 35.000 € Italian salary?
About 26.096 € a year with local rates of 1,23% and 0,8%, i.e. 74,6% of the gross. Over 13 payments that is 2.038,18 € net on each of the twelve ordinary payslips and 1.638,07 € of tredicesima. The average per payment, 2.007,40 €, is the figure other simulators show and it matches neither.
Why is the tredicesima smaller than a normal payslip?
Not because the rate is higher, but because a credit is missing. The employment detrazioni of art. 13 TUIR are an annual amount spread across the twelve ordinary payslips, and they are not granted a second time on the extra payment. On a 35.000 € gross the gap between an ordinary payslip and the tredicesima is 400,11 €.
How much is lost between gross and net in Italy?
It depends on the income, because every layer is progressive. With the surcharges used in the example, the employee’s own take is around 6% at a 15.000 € gross, 21,8% at 30.000, 25,4% at 35.000, 34,6% at 50.000 and above 40% at 80.000. There is no single percentage to apply: a rule like "net is 70% of gross" is thousands of euro out at both ends.
Is the INPS rate always 9,19%?
No, which is why it is an editable field here. 9,19% is the general case of a private-sector employee in the Fondo Pensioni Lavoratori Dipendenti; in the public sector, for apprentices and in several special funds the employee share differs. Yours is on your payslip, on the employee-contributions line. Above 56.224 € of annual pay one further percentage point applies to the excess in any case.
What changes above a 56.224 € gross?
One further percentage point of employee contribution, under art. 3-ter of decreto-legge 384/1992, on the pay above the first pensionable pay band: 56.224 € for 2026 per INPS circolare 6/2026. It applies to the excess only, so on a 60.000 € gross it is 37,76 € a year. INPS withholds it month by month on a monthly threshold and settles it at the year-end conguaglio.
Is there a ceiling above which no contributions are due?
Yes, the annual contribution ceiling: 122.295 € for 2026. Above it no IVS contribution is due, so the effective rate falls. But it applies only to workers first enrolled in a compulsory scheme after 31 December 1995, i.e. anyone who started work from 1996: with an earlier enrolment there is no ceiling. The calculator assumes the common case and flags it when the threshold is crossed.
Can the net be higher than the gross?
Yes, on low incomes. The 1.200 € trattamento integrativo and the payroll top-up are transfers, not tax credits: they are paid even when IRPEF is already zero. On a 9.100 € gross net IRPEF is zero, neither surcharge is due, and the year’s net reaches 10.050,43 € on a 9.100 € gross. That is why the calculator shows a negative withholding instead of flooring it at zero.
Does the calculation include dependants and deductible expenses?
No, and the omission has a precise direction. The dependants’ credits of art. 12 TUIR and the 19% deductible expenses depend on your circumstances and your receipts, not on the contract figure, so they do not belong in a calculation that starts from the gross. They can only reduce the tax, though: the figure here is a floor for anyone entitled to them, never an overestimate.
Can I start from the monthly gross instead of the annual one?
Yes: in the first field choose "Monthly gross on the payslip" and set the number of payments. The calculator multiplies up to the annual gross, because contributions, brackets and detrazioni are all defined on the year. That is why a month-by-month calculation does not add up: the bracket and the credits depend on the year’s total, not on what you were paid in January.

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