Module 122 min2486 wordsFree — no account
The municipal surcharge on Irpef, and the regional one
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 487 words · 5 min
Worked example
Same income, opposite outcomes
Two taxpayers in the same municipality, rate 0.5 %, each have 18,000 € of total income net of deductible charges. After tax credits the first still owes some Irpef: she pays 0.5 % of 18,000 €, that is 90 €. The second has tax credits that bring Irpef to zero: he owes no municipal surcharge, because no Irpef is due. The income is identical; what decides is whether any net Irpef remains.
Worked example
A hundred euros more income, a hundred and twenty more tax
A hypothetical municipality charges 0.8 % with an exemption threshold of 15,000 €. With income of 15,000 € the surcharge is zero, since income equals the threshold. With 15,100 € income exceeds the threshold and the rate applies to all of it: 0.8 % of 15,100 € is 120.80 €. One hundred euros of extra income cost 120.80 € in surcharge.
Worked example
An advance built on last year's data
In 2025 a craftsman had 30,000 € of taxable income and his municipality charged 0.6 %: the 2025 surcharge was 180 €. In 2026, together with his Irpef balance, he pays the advance on the 2026 surcharge: 30 % of 180 €, that is 54 €. In 2026 his income rises to 32,000 € at the same rate: the 2026 surcharge is 192 €, and the balance he will pay the following year is 192 − 54 = 138 €.
Practical case
A move in March
A graphic designer had his tax domicile in municipality X on 1 January 2025 and on 1 January 2026. Municipality X charges 0.7 % with an exemption threshold of 12,000 €, in both 2025 and 2026. In March 2026 he moves to municipality Y, which charges 0.8 % with no threshold. His total income net of deductible charges was 13,000 € in 2025 and 12,500 € in 2026, with net Irpef owed in both years. Which municipality is owed the 2026 surcharge, how much is it, how much advance did he pay in 2026, and what balance remains?
Hint: First fix the municipality using the 1 January date, then compare income with the threshold, and finally compute the advance with the 2025 figures.
Show the solution
On 1 January 2026 his tax domicile was in municipality X: the 2026 surcharge goes to X, at its rate of 0.7 %; the move to Y will count from 2027. Income for 2026 of 12,500 € exceeds the 12,000 € threshold, so the rate applies to all of it: 0.7 % of 12,500 € = 87.50 €. The 2026 advance, paid in 2026 with the Irpef balance, is 30 % of the surcharge obtained with the 2025 rate and income: 0.7 % of 13,000 € = 91 €, and 30 % of 91 € = 27.30 €. The balance to pay in 2027 is 87.50 − 27.30 = 60.20 €.
Answer: Municipality X; 2026 surcharge of 87.50 €, advance of 27.30 €, balance of 60.20 €
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