Calculez l'impôt sur le revenu italien (IRPEF) au barème progressif, avec addizionali régionale et communale.
Données vérifiées · June 2026
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This calculator computes IRPEF — Italy's personal income tax (Imposta sul Reddito delle Persone Fisiche) — under the progressive bracket system set out in Italy's Consolidated Income Tax Code (TUIR, DPR 917/86, Arts. 11–13). It applies to employed workers, self-employed individuals, retirees, and foreign residents with Italian-source income, including expats and international founders with an Italian tax domicile. The tool deducts employment-related tax credits (detrazioni per lavoro dipendente) from the gross IRPEF charge, then adds the regional and municipal surtaxes (addizionali) to produce your total Italian tax liability. Rates and thresholds reflect the 2024 bracket reform enacted by Legislative Decree 216/2023, which consolidated the structure to three tiers, subsequently stabilised for 2026 by Legge di Bilancio 2025 (L. 207/2024).
Enter your annual taxable income (reddito imponibile) in euros — this is gross income after allowable deductions such as mandatory social security contributions.
Enter the regional surtax rate (addizionale regionale) for your region — rates range from the national floor of 1.23% up to 3.33% depending on region and income band.
Enter the municipal surtax rate (addizionale comunale) set by your town hall — this can reach up to 0.9% and varies annually by municipality.
Review the IRPEF breakdown by bracket and the automatic employment tax credit (detrazione lavoro dipendente) calculated under Art. 13 TUIR.
Read the net IRPEF and the total tax due (IRPEF + regional and municipal addizionali combined).
Last data update
June 27, 2026
Sources and references
TUIR (DPR 917/86) Arts. 11–13; Legislative Decree 216/2023 (2024 bracket reform); L. 207/2024 Art. 1 cc. 1–2 (Legge di Bilancio 2025 — 2026 stabilisation); Agenzia delle Entrate — Addizionali regionali e comunali guidance.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
Following the reform under Legislative Decree 216/2023, Italy applies three brackets from the 2024 tax year, stabilised for 2026 by Legge di Bilancio 2025 (L. 207/2024): 23% on income up to €28,000; 35% on income between €28,001 and €50,000; and 43% on income above €50,000. Previously four brackets applied, with a 25% rate on the €15,001–€28,000 band. These rates are applied to net taxable income after deductible expenses and before tax credits.
IRPEF applies to all Italian tax residents on their worldwide income. Non-residents are taxed only on Italian-source income. Tax residency is established under Art. 2 TUIR if an individual is enrolled in the civil registry (anagrafe), has their legal domicile, or maintains their habitual residence in Italy for more than 183 days in a calendar year. Expats on assignment and foreign founders with an Italian permanent establishment may also fall within scope.
Under Art. 13 TUIR, the employment credit is structured by income band. For income up to €15,000 the credit is a flat €1,955 (with a minimum of €690 if any tax is due). Between €15,001 and €28,000 the formula is: €1,910 + €1,190 × (€28,000 − income) / €13,000 — this yields approximately €3,100 near the €15,000 boundary and tapers down to €1,910 at €28,000. Between €28,001 and €50,000 the formula is: €1,910 × (€50,000 − income) / €22,000, tapering toward zero. Above €50,000 no credit applies. This calculator applies these rules automatically based on the taxable income entered.
The regional surtax (addizionale regionale) has a national statutory floor of 1.23%. Regions may raise it; Lazio applies up to 3.33% on the top band, while Lombardy stays close to the floor. The municipal surtax (addizionale comunale) is set annually by each town hall and is capped at 0.9%. Rates differ even between municipalities in the same region. Always verify current rates on the Agenzia delle Entrate website or the regional tax authority portal before filing.
Yes. Mandatory social security contributions (contributi previdenziali) paid by the worker are deductible from gross income before IRPEF is computed, lowering the taxable base. Further deductions (oneri deducibili) under Art. 10 TUIR include qualifying alimony and certain professional expenses. Separate tax credits (detrazioni d'imposta) for mortgage interest, medical costs, and education fees reduce the IRPEF amount due after bracket calculation, and are entered on the annual return (Modello 730 or Modello Redditi).
Italian employers act as withholding agents (sostituti d'imposta) and deduct IRPEF monthly from gross salaries, applying an estimated annual projection. The annual tax return (Modello 730 for employees, Modello Redditi for the self-employed) reconciles withheld amounts with actual IRPEF due, resulting in a refund or top-up payment. This calculator replicates that final annual computation, making it useful for validating payslip deductions, estimating the April settlement, or planning year-end tax exposure.