Salary plus an ordinary VAT-registered activity: how they add up for IRPEF

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Rate up to 28,000 euros — 23 %
  gazzettaufficiale.it · 2026 rules
• Rate above 28,000 and up to 50,000 euros — 33 %
  gazzettaufficiale.it · 2026 rules
• Rate above 50,000 euros — 43 %
  gazzettaufficiale.it · 2026 rules
• Threshold between the second and third brackets — 50,000 €
  gazzettaufficiale.it · 2026 rules
• Employment income credit with total income above 28,000 euros, before reduction — 1,910 €
  gazzettaufficiale.it · 2026 rules
• Divisor of the proportional reduction between 28,000 and 50,000 euros — 22,000 €
  gazzettaufficiale.it · 2026 rules
• Withholding on account on self-employment fees paid by withholding agents — 20 %
  agenziaentrate.gov.it · 2026 rules
• Second-bracket rate, where fees on a mid-range salary often land — 33 %
  gazzettaufficiale.it · 2026 rules
• Declared tax, net of credits and withholding, below which no advance is due — 51.65 €
  agenziaentrate.gov.it · 2026 rules
• Advance from which payment is split into two instalments — 257.52 €
  agenziaentrate.gov.it · 2026 rules
• First advance instalment for taxpayers in general — 40 %
  agenziaentrate.gov.it · 2026 rules

Contents linked from this module

• Work out the employment income credit

  The credit due for your total income and days worked.

• The Redditi Persone fisiche return

  Who files it, with which sections and by when.

• Work out IRPEF advance payments

  Advance amount and instalments starting from the tax declared.