Italy IRPEF Income Tax Calculator 2026
Estimate how much income tax you will pay in Italy in 2026 with progressive brackets, regional and municipal surcharges. 100% client-side, no data sent anywhere.
Your income
Total income before tax, including employment, self-employment, pension or rental income.
INPS or other mandatory contributions paid in the year. They reduce the taxable base.
Typical band: 0.86%–1.06% (art. 50 D.Lgs. 504/1992). Lombardy 1.23%, Sicily 1.23%, Lazio 1.73% with an extra 1.5 points above €28k.
Typical band: 0%–0.9% per Comune (art. 1 D.Lgs. 360/1998).
Your IRPEF estimate
Net annual income
€31,915
Net per month: €2,659.58
Average rate on taxable base
29.1%
Marginal rate
33.0%
| Rate | From | To | Income in bracket | Tax on slice |
|---|---|---|---|---|
| 23.0% | €0 | €28,000 | €28,000.00 | €6,440.00 |
| 33.0% | €28,000 | €50,000 | €17,000.00 | €5,610.00 |
- Gross annual income
- €45,000.00
- Taxable base
- €45,000.00
- Total IRPEF
- €12,050.00
- Regional surcharge
- €675.00
- Municipal surcharge
- €360.00
- Total tax (IRPEF + surcharges)
- €13,085.00
How this is calculated
IRPEF applies progressively to the taxable base (gross income minus deductible social contributions) using the three brackets set by art. 11 TUIR as amended by L. 199/2025 (Budget Law 2026): 23% on the portion up to €28,000, 33% on €28,001–€50,000, and 43% above €50,000. Regional and municipal surcharges are then applied to the same taxable base. Tax credits (detrazioni), personal deductions and the no-tax area are NOT modelled here — the result is a gross-of-credits estimate and your actual tax may be lower once credits are applied.
Sources (verified 2026)
- • art. 11 TUIR as amended by L. 199/2025 (Budget Law 2026) — 23% / 33% / 43% brackets
- • art. 50 D.Lgs. 504/1992 (addizionale regionale IRPEF, band 0.86%–1.06%)
- • art. 1 D.Lgs. 360/1998 (addizionale comunale IRPEF)
Disclaimer
Indicative estimate only, with no legal or tax value. Actual amounts depend on your full situation (other income, family charges, advance payments, deductions and credits). Always confirm with a chartered accountant (commercialista) before making decisions.
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