Italian income tax (IRPEF) — gross tax by bracket
Gross IRPEF is charged by bracket: 23 % up to EUR 28,000, 33 % on the slice between EUR 28,000 and EUR 50,000, and 43 % above EUR 50,000. Each rate applies only to the part of income that falls within its bracket.
2026 rules — verified on September 24, 2026Free, no account
This content is part of the path: The employee's tax return· Step 4 of 12· Next step: Italian employment income tax allowance (detrazione lavoro dipendente)
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Sources and assumptions
- 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
- Rates applicable for tax year 2026 (TUIR art. 11(1), with the second rate cut to 33 % by the 2026 Budget Law).
- Taxable income (total income less deductible expenses) is entered by the user — this tool does not determine it.
- The result is gross tax: no tax credits or allowances (detrazioni) are deducted, and the regional and municipal surcharges are not included.
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This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
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.