Italy Income Tax Calculator 2026
Calculate your exact net salary in Italy after IRPEF (Imposta sul Reddito delle Persone Fisiche) and social security. All 3 tax brackets. Updated Q1 2026.
Your employer pays an additional €15,000 (30.0% of gross). Total employment cost = €65,000.
How income tax works in Italy
Income tax in Italy is administered by the Agenzia delle Entrate under IRPEF (Imposta sul Reddito delle Persone Fisiche). Regional surtax 1.23–3.33% + municipal surtax up to 0.9% on top of IRPEF. Brackets shown are state only.
Italy uses a progressive schedule of 3 brackets: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (9.2% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Italy pays salaries across 12 monthly instalments.
Key tax dates in Italy
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 30 September (Modello Redditi) / 30 Sept (Modello 730) |
| Withholding regime | IRPEF (Imposta sul Reddito delle Persone Fisiche) |
Deductions and allowances
- ·No-tax area (varies by income type)
- ·Employee tax credit (cuneo fiscale)
- ·Medical expenses (19% above EUR 129.11)
- ·Mortgage interest (19%, capped)
Regional surtax 1.23–3.33% + municipal surtax up to 0.9% on top of IRPEF. Brackets shown are state only.
Special tax regimes
Regime impatriati: 50% of income tax-free (60% with children) for workers relocating to Italy, for 5 years.
Read full guide →All 3 brackets for 2026
| # | Income Range (€) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | €0 — €28,000 | 23% | 30.1% |
| 02 | €28,000 — €50,000 | 35% | 34.3% |
| 03 | €50,000 — ∞ | 43% | — |
Source · Agenzia delle Entrate · Data updated Q1 2026
Frequently asked
What is the income tax rate in Italy?+
Italy applies progressive IRPEF (Imposta sul Reddito delle Persone Fisiche) rates from 23.0% on the lowest band up to 43.0% on the highest, across 3 brackets in 2026.
How much social security do you pay in Italy?+
Employees pay 9.2% of gross salary as social security. Regional surtax 1.23–3.33% + municipal surtax up to 0.9% on top of IRPEF. Brackets shown are state only.
What is the IRPEF (Imposta sul Reddito delle Persone Fisiche) personal allowance in Italy?+
The main allowances are: No-tax area (varies by income type); Employee tax credit (cuneo fiscale). See §03 for the full list.
When do you file taxes in Italy?+
The filing deadline in Italy is 30 September (Modello Redditi) / 30 Sept (Modello 730). Tax year runs 1 January to 31 December.
How much take-home pay on €32,000 gross in Italy?+
On a €32,000 gross salary the effective rate is 30.5%, leaving approximately €22,248 net per year — about €1,854 per month across 12 payments. (For reference: €50,000 gross nets €32,873.)
Does Italy have any special tax regimes for expats?+
Regime impatriati: 50% of income tax-free (60% with children) for workers relocating to Italy, for 5 years.
Affiliate disclosure
Some links on this page are affiliate links. WorthOf may earn a commission if you sign up. This does not affect our data, our methodology, or our editorial independence.