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Module 122 min2486 wordsFree — no account

The municipal surcharge on Irpef, and the regional one

A way to check what has landed — no marks, no account · 1 section · 371 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

A taxpayer has 25,000 € of total income net of deductible charges and 3,000 € of net Irpef. The municipality charges 0.8 % with no threshold. How much is the municipal surcharge?

Question 2 of 6

Question 2 of 6

A municipality has an exemption threshold of 10,000 € and a rate of 0.5 %. What does someone with income of 10,200 € owe?

Question 3 of 6

Question 3 of 6

A taxpayer moves their tax domicile on 3 January 2026. Which municipality is owed the 2026 surcharge?

Question 4 of 6

Question 4 of 6

Which data is the advance on a year's municipal surcharge computed from?

Question 5 of 6

Question 5 of 6

A taxpayer's tax credits bring Irpef to zero. What happens to the surcharges?

Question 6 of 6

Question 6 of 6

Where are the regional surcharge rates for a given year found?

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.