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The municipal surcharge on Irpef, and the regional one
Dated official sources, and the contents this module links to · 1 section
Official sources
- Dipartimento delle Finanze — Municipal surcharge on Irpef, rules of the levy (maximum rate, threshold, domicile, advance) — verified on September 24, 2026
- Dipartimento delle Finanze — Municipal surcharge on Irpef, applicable rates (search by municipality, lists) — verified on September 24, 2026
- Dipartimento delle Finanze — Regional surcharge on Irpef, rules of the levy (residence, flat-rate exclusion, publication of data) — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Highest rate a municipality may adopt — 0.8 %
finanze.gov.it · 2026 rules - Highest rate for Roma Capitale, since 2011 — 0.9 %
finanze.gov.it · 2026 rules - Advance, on the surcharge computed with the previous year's rate and income — 30 %
finanze.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
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.