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From income to net tax: IRPEF brackets and the employment tax credit
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 11, Determinazione dell'imposta, consolidated text version 26 — verified on September 24, 2026
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13, Altre detrazioni, consolidated text version 37 — verified on September 24, 2026
- Agenzia delle Entrate — Aliquote e calcolo dell'Irpef, with the notice on the 2026 Budget Law — verified on September 24, 2026
- Agenzia delle Entrate — Irpef, Che cos'è: income categories and taxpayers — 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.
- Upper limit of the first bracket — 28,000 €
gazzettaufficiale.it · 2026 rules - Upper limit of the second bracket — 50,000 €
gazzettaufficiale.it · 2026 rules - Rate of the first bracket — 23 %
gazzettaufficiale.it · 2026 rules - Rate of the second bracket — 33 %
gazzettaufficiale.it · 2026 rules - Rate above the second bracket — 43 %
gazzettaufficiale.it · 2026 rules - Full credit up to the limit of the first band — 1,955 €
gazzettaufficiale.it · 2026 rules - Maximum overall income of the first band — 15,000 €
gazzettaufficiale.it · 2026 rules - Minimum credit in the first band — 690 €
gazzettaufficiale.it · 2026 rules - Minimum credit in the first band for fixed-term contracts — 1,380 €
gazzettaufficiale.it · 2026 rules - Base amount of the second and third bands — 1,910 €
gazzettaufficiale.it · 2026 rules - Top-up for overall income above 25,000 and up to 35,000 euros — 65 €
gazzettaufficiale.it · 2026 rules
Contents linked from this module
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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.