Italian municipal income-tax surcharge (addizionale comunale) — amount, balance and advance
The municipal surcharge is the rate set by the municipality where you are tax-resident, applied to your Irpef taxable income. The rate cannot exceed 0.8 %, except in Rome (0.9 %). If the municipality has set an exemption threshold, nothing is due at or below it; above it, the surcharge applies to the whole income. Nothing is due when net Irpef is zero. The advance for the following year is 30 % of the surcharge.
2026 rules — verified on September 24, 2026Free, no account
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Sources and assumptions
- Département des Finances (MEF) — page « Addizionale comunale all'IRPEF — tax year 2026, verified on September 24, 2026
Excerpt from the source : « fissandone l’aliquota in misura non eccedente lo 0,8%, salvo deroghe espressamente previste dalla legge »
- Département des Finances (MEF) — page « Addizionale comunale all'IRPEF — tax year 2026, verified on September 24, 2026
Excerpt from the source : « come nel caso di Roma Capitale, che, a decorrere dall’anno 2011, può stabilire un’aliquota fino allo 0,9%. »
- Département des Finances (MEF) — page « Addizionale comunale all'IRPEF — tax year 2026, verified on September 24, 2026
Excerpt from the source : « L’acconto è stabilito nella misura del 30% dell’addizionale ottenuta applicando l’aliquota fissata dal comune per l’anno precedente al reddito imponibile IRPEF dell’anno precedente. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « c) oltre 50.000 euro, 43 per cento. »
Calculation assumptions
- The municipality applies a single rate: the rates graduated by income band that some municipalities adopt are not worked out.
- You enter the taxable income, net Irpef, rate and exemption threshold; the threshold is compared with that same taxable income. Net Irpef is only used to decide whether the surcharge is due.
- The advance for next year is based on this year's surcharge, at this year's rate and on this year's income. Payment arrangements and deadlines are not covered.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.