Module 220 min2139 wordsFree — no account
What the regime is worth: 50 %, 40 % with a minor child and the €600,000 cap
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Legislative Decree no. 209 of 27 December 2023, art. 5, paragraphs 1, 4 and 5, text in force for 2026 (version 2) — verified on September 25, 2026
- Agenzia delle Entrate — Impatriate workers, new regime: what it is, section on workers with minor children (updated 11 March 2025) — verified on September 25, 2026
- Agenzia delle Entrate — IRPEF rates and calculation (updated 13 January 2026) — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Rate of the first bracket — 23 %
gazzettaufficiale.it · 2026 rules - Upper limit of the first bracket — 28,000 €
gazzettaufficiale.it · 2026 rules - Rate of the second bracket — 33 %
gazzettaufficiale.it · 2026 rules - Upper limit of the second bracket — 50,000 €
gazzettaufficiale.it · 2026 rules - Rate above the second bracket — 43 %
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.