Ordinary taxation
Estimated annual liability
€26,600
- IRPEF
- €26,600.00
- Regional + municipal surcharges
- €0.00
- Taxable income
- €80,000.00
Free calculator · Updated 2026
Italy Expat Tax Relief Calculator
Compare ordinary 2026 IRPEF with the inbound-worker regime before you move your tax residence to Italy.
Your move and income
€
Enter employment or self-employment income before Italian income tax.
Enter the rate applicable to your region; this estimate applies it to taxable income.
Enter the rate applicable to your municipality; this estimate applies it to taxable income.
Residence from 2024 onward uses the new art. 5 regime in this calculator.
Estimated comparison
Impatriati regime
Estimated annual liability
€10,400
- IRPEF
- €10,400.00
- Regional + municipal surcharges
- €0.00
- Taxable income
- €40,000.00
Estimated annual saving
€16,200
Estimated saving over five tax periods
€81,000
- Qualifying income under cap
- €80,000.00
- Income above €600,000 cap
- €0.00
- Exemption
- 50%
The regime lasts five tax periods: the transfer year plus the following four. There is no extension and no regional uplift.
Separate option: neo-resident flat tax
For transfers from 01/01/2026, art. 24-bis TUIR provides an informational flat option of €300,000 per tax period for the main applicant plus €50,000 per tax period for each eligible family member. The amount is fixed when residence is acquired. This card is informational and is not included in the calculation.
How this is calculated
Ordinary tax applies the 2026 progressive IRPEF brackets (23% up to €28,000, 33% to €50,000, 43% above) plus your regional and municipal surcharges. Under art. 5 D.Lgs. 209/2023, 50% of qualifying income is exempt, or 60% when the qualifying minor-child condition is met; the first €600,000 receives the relief and any excess is taxed normally.
Important disclaimer
This is an estimate for orientation only, not professional tax advice. Eligibility depends on the full legal requirements and correct election; deductions, credits and individual circumstances are not modelled.
Sources
- • art. 5 D.Lgs. 209/2023 — impatriati income relief, €600,000 ceiling and five tax periods
- • art. 11 TUIR as amended by L. 199/2025 — 2026 IRPEF brackets
- • art. 24-bis TUIR — neo-resident informational flat-tax option from 01/01/2026