Skip to content

You are an employee checking your tax return

The employee's tax return

Understand how IRPEF is computed, the income and family deductions and those for expenses, rebuild the gross tax, the employment and family deductions, the supplementary payment, the extra tax-wedge deduction, the medical expenses deduction and the local surcharges, then check and send the pre-filled return: 12 steps.

Start here: Italian IRPEF: how it is computed and how it is paid

Understand: IRPEF, income and family deductions, expense deductions

  1. Step 1 of 12
    CourseFree41 min

    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.
  2. Step 2 of 12
    CourseFree45 min

    Italian IRPEF credits: dependants, pensions, self-employed

    Who counts as a dependant — income up to 2,840.51 euros, 4,000 for children up to 24 — and how the credits for a spouse, for children aged 21 to 29 and for parents living with you are computed and scaled by month. Then the pension and self-employment credits, which cannot be combined, and the gross-tax ceiling above which a credit is simply lost. Two modules with case studies, 2026 rules.
  3. Step 3 of 12
    CourseFree40 min

    Italy's 19% tax credits: medical costs, mortgage, school and sport

    How the 19% credit against Italian income tax is worked out: the 129.11 euro threshold on medical costs, the caps on mortgage interest for your main home, schooling, children's sport, nursery fees and funeral costs, and spending for dependent family members. Then the traceable-payment rule and its exceptions, the phase-out above 120,000 euros of income and the overall cap above 75,000 euros. Two modules with case studies, 2026 rules.

Compute: gross tax, deductions, supplementary payment, tax wedge, medical expenses, surcharges

  1. Step 4 of 12
    CalculatorFree result

    Italian income tax (IRPEF) — gross tax by bracket

    Gross IRPEF is charged by bracket: 23 % up to EUR 28,000, 33 % on the slice between EUR 28,000 and EUR 50,000, and 43 % above EUR 50,000. Each rate applies only to the part of income that falls within its bracket.
  2. Step 5 of 12
    CalculatorFree result

    Italian employment income tax allowance (detrazione lavoro dipendente)

    The employment allowance is EUR 1,955 up to EUR 15,000 of total income; just above that, the formula restarts at almost EUR 3,100 and tapers with income until it disappears at EUR 50,000. It is prorated to the days worked and cannot exceed gross IRPEF: any excess is lost.
  3. Step 6 of 12
    CalculatorFree result

    Italian dependants tax allowances (detrazioni per familiari a carico)

    For a dependent spouse the allowance runs from EUR 800 (less a share that grows with income) down to EUR 690, and disappears at EUR 80,000 of income; each eligible child brings up to EUR 950 and each cohabiting ascendant up to EUR 750, reduced in proportion to income. A relative counts as a dependant if their own income does not exceed EUR 2,840.51 (EUR 4,000 for children up to 24); allowances are prorated to the months of dependency.
  4. Step 7 of 12
    CalculatorFree result

    Italian trattamento integrativo (former EUR 100 bonus): how much you get

    Up to EUR 15,000 of total income the supplement is EUR 1,200 a year, provided gross IRPEF exceeds the employment allowance minus EUR 75. Between EUR 15,000 and 28,000 it is paid only when your allowances exceed gross tax, for the difference and up to EUR 1,200. Above EUR 28,000 nothing is due.
  5. Step 8 of 12
    CalculatorFree result

    Italian tax-wedge cut: the extra allowance between EUR 20,000 and 40,000

    Above EUR 20,000 of total income and up to EUR 32,000, employees get an extra allowance of EUR 1,000; between EUR 32,000 and 40,000 it tapers down to nothing. It is prorated to the working period and comes on top of the standard employment allowance.
  6. Step 9 of 12
    CalculatorFree result

    Italian medical expenses tax credit (19% above EUR 129.11)

    Medical expenses earn a 19% credit on the part above EUR 129.11: EUR 1,000 of expenses gives a EUR 165.47 credit. Some costs for people with disabilities skip the threshold. Income makes no difference to this credit.
  7. Step 10 of 12
    CalculatorFree result

    Italian regional income tax surcharge (addizionale regionale IRPEF)

    The regional surcharge is charged on total income less deductible expenses, at the rates set by the region where you are tax-resident. The base rate is 1.23 %, which ordinary-statute regions may raise by up to 2.1 points. It is only due if IRPEF itself is due, and it does not apply under the flat-rate regime (forfettario).
  8. Step 11 of 12
    CalculatorFree result

    Italian municipal income-tax surcharge (addizionale comunale) — amount, balance and advance

    The municipal surcharge is the rate set by the municipality where you are tax-resident, applied to your Irpef taxable income. The rate cannot exceed 0.8 %, except in Rome (0.9 %). If the municipality has set an exemption threshold, nothing is due at or below it; above it, the surcharge applies to the whole income. Nothing is due when net Irpef is zero. The advance for the following year is 30 % of the surcharge.

File: pre-filled return

  1. Step 12 of 12
    FormFree45 min

    Italian 730 tax return (pre-filled and ordinary)

    By 30 September 2026 for 2025 income: who can use the 730, how to check and file the pre-filled return, the 730 without a withholding agent, refunds through payroll and the sections that stay on the Redditi PF form — guide, deadlines and worked example.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in Italian