Italian regional income tax surcharge (addizionale regionale IRPEF)
The regional surcharge is charged on total income less deductible expenses, at the rates set by the region where you are tax-resident. The base rate is 1.23 %, which ordinary-statute regions may raise by up to 2.1 points. It is only due if IRPEF itself is due, and it does not apply under the flat-rate regime (forfettario).
2026 rules — verified on September 25, 2026Free, no account
This content is part of the path: The employee's tax return· Step 10 of 12· Next step: Italian municipal income-tax surcharge (addizionale comunale) — amount, balance and advance
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Sources and assumptions
- Département des Finances (MEF) — page « Addizionale regionale all'IRPEF — tax year 2026, verified on September 25, 2026
Excerpt from the source : « L'aliquota di base dell’addizionale dall'anno 2012 è pari all’1,23 %. »
- Département des Finances (MEF) — « Addizionale regionale all'IRPEF — tax year 2026, verified on September 25, 2026
Excerpt from the source : « La maggiorazione a decorrere dal 2015 non può essere superiore a 2,1 punti percentuali. »
- Département des Finances (MEF) — « Addizionale regionale all'IRPEF — tax year 2026, verified on September 25, 2026
Excerpt from the source : « possono maggiorare l’aliquota di base dell’addizionale - pari all’1,23 % - fino a 0,5 punti percentuali »
- Département des Finances (MEF) — « Addizionale regionale all'IRPEF — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Detta maggiorazione, a decorrere dall'anno 2014 può arrivare fino ad un massimo di 1 punto percentuale »
- Département des Finances (MEF) — « Addizionale regionale all'IRPEF — tax year 2026, verified on September 25, 2026
Excerpt from the source : « la maggiorazione oltre i 0,5 punti percentuali non trova applicazione sui redditi ricadenti nel primo scaglione dei redditi IRPEF »
Calculation assumptions
- Brackets, rates and any regional credit are those the region publishes for 2026 on the Department of Finance website: you enter them as you read them for your region.
- Taxable income and net IRPEF are entered by you; for IRPEF, all that matters is whether any is due (more than zero).
- Direct support payments some regions make instead of credits are not included, nor is the way the surcharge is paid (withheld by the employer or settled with the tax return).
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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.