Italian employment income tax allowance (detrazione lavoro dipendente)
The employment allowance is EUR 1,955 up to EUR 15,000 of total income; just above that, the formula restarts at almost EUR 3,100 and tapers with income until it disappears at EUR 50,000. It is prorated to the days worked and cannot exceed gross IRPEF: any excess is lost.
2026 rules — verified on September 24, 2026Free, no account
This content is part of the path: The employee's tax return· Step 5 of 12· Next step: Italian dependants tax allowances (detrazioni per familiari a carico)
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Sources and assumptions
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) ((1.955 euro)), se il reddito complessivo non supera 15.000 »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) ((1.955 euro)), se il reddito complessivo non supera 15.000 »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « L'ammontare della detrazione effettivamente spettante non puo' essere inferiore a 690 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Per i rapporti di lavoro a tempo determinato, l'ammontare della detrazione effettivamente spettante non puo' essere inferiore a 1.380 euro; »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) 1.910 euro, aumentata del prodotto tra 1.190 euro e l'importo »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) 1.910 euro, aumentata del prodotto tra 1.190 euro e l'importo »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « corrispondente al rapporto tra 28.000 euro, diminuito del reddito complessivo, e 13.000 euro »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « corrispondente al rapporto tra 28.000 euro, diminuito del reddito complessivo, e 13.000 euro »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « c) 1.910 euro, se il reddito complessivo e' superiore a 28.000 »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « corrispondente al rapporto tra l'importo di 50.000 euro, diminuito del reddito complessivo, e l'importo di 22.000 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « corrispondente al rapporto tra l'importo di 50.000 euro, diminuito del reddito complessivo, e l'importo di 22.000 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « La detrazione spettante ai sensi del comma 1 e' aumentata di un importo pari a 65 euro, se il reddito complessivo e' superiore a 25.000 euro ma non a 35.000 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « se il reddito complessivo e' superiore a 25.000 euro ma non a 35.000 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « se il reddito complessivo e' superiore a 25.000 euro ma non a 35.000 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Se il risultato dei rapporti indicati nei commi 1, 3, 4 e 5 e' maggiore di zero, lo stesso si assume nelle prime quattro cifre decimali. »
- 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
- Amounts and formulas of TUIR art. 13, paragraphs 1, 1.1 and 6, as in force for tax year 2026.
- The working period is counted in days over a 365-day year; total income is entered net of the main home and its appurtenances.
- Excludes the further allowance of Law no. 207/2024 (art. 1, paragraph 6), which lowers IRPEF again for some employees and is worked out by the dedicated calculator. Also excluded: the other measures of that law besides paragraph 2, the trattamento integrativo supplement, and allowances for dependants and expenses.
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Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
- Italian income tax (IRPEF) — gross tax by bracket
- Italian income tax (IRPEF) payments on account — amount and instalments
- Italian dependants tax allowances (detrazioni per familiari a carico)
- Italian self-employment income tax allowance (detrazione lavoro autonomo)
- Italian pension income tax allowance (detrazione redditi di pensione)
- Italian regional income tax surcharge (addizionale regionale IRPEF)
- Italian company car for mixed use — taxable benefit in kind
- Italian pension fund contributions: tax deduction
- Italian tax credit for public transport passes
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.