Italian IRPEF: how it is computed and how it is paid
The 2026 brackets — 23 % up to 28,000 euros, 33 % up to 50,000, 43 % above — applied slice by slice, and the employment tax credit with its three bands, its floors and its scaling to the period worked. Then payment: withholding on account, the balance, the advance at 100 % above 51.65 euros, in one instalment or two at 40 and 60 %, and form F24. Two modules with case studies, 2026 rules.
Foundational2 modules41 minFree course
2026 rules — verified on September 24, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: The employee's tax return· Step 1 of 12· Next step: Italian IRPEF credits: dependants, pensions, self-employed
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell apart overall income, taxable income, gross tax and net tax
- Apply the 2026 brackets progressively rather than to the whole income
- Compute the employment tax credit in its three bands, with its floors and its top-up
- Scale the credit to the period worked and know that it never exceeds gross tax
- Recognise what the basic computation leaves out: surcharges, other credits and tax offsets
- Tell apart those who pay IRPEF through a withholding agent from those who pay it themselves on form F24
- Understand how the withholding tax on a professional's fees reduces the tax left to pay
- Decide whether an advance is owed and on what base, under the historical or the forecast method
- Split the advance into one or two instalments according to amounts and deadlines
- Work out the balance and plan the cash needed at the end of June and the end of November
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountFrom income to net tax: IRPEF brackets and the employment tax creditWhat you will be able to do
- Tell apart overall income, taxable income, gross tax and net tax
- Apply the 2026 brackets progressively rather than to the whole income
- Compute the employment tax credit in its three bands, with its floors and its top-up
- Scale the credit to the period worked and know that it never exceeds gross tax
- Recognise what the basic computation leaves out: surcharges, other credits and tax offsets
- Module 220 minFree — no accountBalance, advances and payments: when and how IRPEF is paidWhat you will be able to do
- Tell apart those who pay IRPEF through a withholding agent from those who pay it themselves on form F24
- Understand how the withholding tax on a professional's fees reduces the tax left to pay
- Decide whether an advance is owed and on what base, under the historical or the forecast method
- Split the advance into one or two instalments according to amounts and deadlines
- Work out the balance and plan the cash needed at the end of June and the end of November
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
- Italian income tax (IRPEF) — gross tax by bracket
- Italian employment income tax allowance (detrazione lavoro dipendente)
- Italian income tax (IRPEF) payments on account — amount and instalments
- Italian withholding tax on a freelancer's invoice — net amount payable
- Italian regional income tax surcharge (addizionale regionale IRPEF)
- Italian 15% flat tax on teachers' private lessons
- Italian income tax on an empty second home (non-let property)
File it
Step-by-step guides to the official forms cited in this course.
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.