Italy Income Tax Calculator 2026 — IRPEF + Addizionali + Impatriate
Calculate Italian income tax (IRPEF) for 2026. Three brackets (23%–43%), regional and municipal addizionali, impatriate regime 50% exemption, and net take-home pay in euros.
€
Gross annual employment income (reddito lordo) Regional addizionale rate (approximate, standard rate)
%
Addizionale comunale: 0% to 0.9% (typical 0.8%) %
Typical employee INPS: ~9.19% (varies by sector) 50% income exemption for new arrivals (first 5 years)
Examples:
€0
IRPEF Income Tax
€0
Addizionali (Regional + Municipal)
0%
Effective Tax Rate
€0
Net Take-Home (Annual)
Italian Tax Breakdown
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IRPEF Bracket-by-Bracket Calculation
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How to Calculate Italian Income Tax (IRPEF) 2026
Italian income tax (Imposta sul Reddito delle Persone Fisiche — IRPEF) uses three progressive brackets. Most employees also pay regional and municipal addizionali on top of IRPEF.
IRPEF Brackets 2026
€0 – €28,000: 23%
€28,001 – €50,000: 35%
Above €50,000: 43%
Regional Addizionale: 1.23%–3.33% of taxable income
Municipal Addizionale: 0%–0.9% of taxable income
INPS Employee Contribution: ~9.19% (deductible from tax base)
€28,001 – €50,000: 35%
Above €50,000: 43%
Regional Addizionale: 1.23%–3.33% of taxable income
Municipal Addizionale: 0%–0.9% of taxable income
INPS Employee Contribution: ~9.19% (deductible from tax base)
Example: €60,000 Salary in Lombardia
Gross salary: €60,000
INPS contribution (9.19%): €5,514
Taxable income: €60,000 − €5,514 = €54,486
IRPEF:
€28,000 × 23% = €6,440
€22,000 × 35% = €7,700
€4,486 × 43% = €1,929
Total IRPEF = €16,069
Regional addizionale (1.73%): €942
Municipal addizionale (0.80%): €436
Total tax: €17,447 | Effective rate: 29.1% | Net: ~€37,039
INPS contribution (9.19%): €5,514
Taxable income: €60,000 − €5,514 = €54,486
IRPEF:
€28,000 × 23% = €6,440
€22,000 × 35% = €7,700
€4,486 × 43% = €1,929
Total IRPEF = €16,069
Regional addizionale (1.73%): €942
Municipal addizionale (0.80%): €436
Total tax: €17,447 | Effective rate: 29.1% | Net: ~€37,039
Extended
Regional Addizionale Comparison + Impatriate Savings
Compare tax burden across all 20 Italian regions and see impatriate regime savings
Regional Addizionale Comparison — All 20 Regions
Same gross income, different addizionale rates. How much does region choice affect your net pay?
| Region | Rate | Addizionale | Total Tax | Net Income |
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Frequently Asked Questions
What are the Italy IRPEF tax brackets for 2026?
Italy uses three IRPEF brackets in 2026: 23% on income up to €28,000; 35% on income from €28,001 to €50,000; and 43% on income above €50,000. These rates apply to taxable income after deductions. In addition, most workers receive a "detrazioni da lavoro" (employment income deduction) of up to €1,955/year that reduces the IRPEF owed.
What is the Impatriate Regime in Italy?
The Impatriate Regime (Regime degli Impatriati) is a tax incentive for workers who transfer their tax residence to Italy. Under the standard version, 50% of employment or self-employment income is exempt from Italian tax for 5 years (the taxable base is halved). Some regions (Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sardinia, Sicily) offer a 60% or even 90% exemption under special rules. You must not have been an Italian tax resident in the previous 3 years (or 7 years for some versions), and you must commit to staying at least 2 years.
What is the regional addizionale IRPEF?
Each Italian region charges an additional regional income tax (addizionale regionale) on top of IRPEF. The minimum statutory rate is 1.23%, but regions can increase it up to 3.33%. For 2026 typical rates range from 1.23% (Friuli, Aosta Valley) to 3.33% (Lazio for highest earners). The addizionale is applied to the same taxable income as IRPEF. Some regions have progressive structures rather than a flat percentage.
What is the municipal addizionale IRPEF?
Municipalities (comuni) can charge an additional municipal tax (addizionale comunale) on top of the regional addizionale. The maximum rate is 0.9% of IRPEF taxable income. Many municipalities charge 0.8%–0.9%. Some smaller municipalities charge 0% or reduced rates. This tax is paid the year after it is due, alongside the following year's IRPEF payment.
How is Italian social security (INPS) calculated for employees?
For employed workers, INPS (National Social Security Institute) contributions are split between employer and employee. The employee contribution is approximately 9.19% on gross salary up to the INPS ceiling, plus 10.19% above that ceiling (for IVS — invalidity, old-age, survivors). In practice, the total employee deduction is roughly 9.19%–10.19% of gross salary. These contributions are deductible from IRPEF taxable income, reducing your tax base.