Test yourself Question 1 of 6 Question 1 of 6
A taxpayer has taxable income of 30,000 euros. How do the 2026 brackets apply?
33 % on the whole 30,000 euros 23 % on the first 28,000 euros and 33 % on the remaining 2,000 23 % on the whole 30,000 euros 43 % on the 2,000 euros above 28,000
Question 2 of 6 Question 2 of 6
The Agenzia table shows 35 % for the second bracket, its warning shows 33 %. Which applies for 2026?
35 %, because it is in the table The average of the two 33 %, as in the consolidated text of article 11 in the Gazzetta Ufficiale It depends on the region
Question 3 of 6 Question 3 of 6
What is the difference between a deductible charge and a tax credit?
None, they are the same thing A deductible charge reduces the tax, a credit reduces income Credits are for employees only, deductions for the self-employed only A deductible charge reduces the taxable base, a credit reduces gross tax
Question 4 of 6 Question 4 of 6
An employee with 34,000 euros of overall income: is the paragraph 1.1 top-up due?
Yes, 65 euros, because income is above 25,000 and not above 35,000 euros No, the top-up is reserved for income up to 15,000 euros Yes, but only on a fixed-term contract No, because this is the third band
Question 5 of 6 Question 5 of 6
A worker was employed for half the year. What happens to the employment credit?
It is due in full It is scaled to the period worked, subject to the first-band floors It is not due at all It doubles to compensate
Question 6 of 6 Question 6 of 6
Credits exceed gross tax by 300 euros. What happens to those 300 euros?
They are refunded through the payslip They are carried forward to next year They are lost, because credits apply only up to the amount of the tax They are set against the surcharges
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