Module 221 min2276 wordsFree — no account
Pension and self-employment credits, and the gross-tax ceiling
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13, other tax credits, consolidated text version 37 — verified on September 24, 2026
- Agenzia delle Entrate — Irpef rates and computation: credits by type of income and the tax-owed ceiling — 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.
- Full credit in the first band — 1,955 €
gazzettaufficiale.it · 2026 rules - Top of the first band — 8,500 €
gazzettaufficiale.it · 2026 rules - Minimum credit in the first band — 713 €
gazzettaufficiale.it · 2026 rules - Base amount of the second and third bands — 700 €
gazzettaufficiale.it · 2026 rules - Amount multiplied by the second-band ratio — 1,255 €
gazzettaufficiale.it · 2026 rules - Divisor of the second-band ratio — 19,500 €
gazzettaufficiale.it · 2026 rules - Top-up to the pension credit — 50 €
gazzettaufficiale.it · 2026 rules - Income above which the top-up starts — 25,000 €
gazzettaufficiale.it · 2026 rules - Income up to which the top-up applies — 29,000 €
gazzettaufficiale.it · 2026 rules - Credit in the first band — 1,265 €
gazzettaufficiale.it · 2026 rules - Top of the first band — 5,500 €
gazzettaufficiale.it · 2026 rules - Base amount of the second and third bands — 500 €
gazzettaufficiale.it · 2026 rules - Amount multiplied by the second-band ratio — 765 €
gazzettaufficiale.it · 2026 rules - Divisor of the second-band ratio — 22,500 €
gazzettaufficiale.it · 2026 rules - Top-up for income above 11,000 and up to 17,000 euros — 50 €
gazzettaufficiale.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.