What are the Italian IRPEF bands?

After the 2024 reform the national scale has four bands: 23% up to 15,000 EUR, 25% from 15,000 to 28,000, 35% from 28,000 to 50,000, and 43% above 50,000.

What is the detrazione da lavoro dipendente?

It is a tapered employment tax credit that reduces IRPEF for employees. It is worth 1,955 EUR up to 15,000 of income, then phases down across the higher bands and reaches zero above 50,000.

Does this include regional and municipal tax?

No. This tool computes only national IRPEF. Regional and municipal addizionali, typically between 1.5% and 3.3% combined, are charged on top and vary by where you live.

What income should I enter?

Enter taxable income, which is your gross pay minus mandatory pension and Social Security (INPS) contributions. Those contributions are deductible before IRPEF is applied.

Is this an official figure?

No, it is an estimate using the standard bands and employment credit. It does not model dependent-family credits or other detrazioni. Confirm your exact liability with a commercialista or the Agenzia delle Entrate.

Italy IRPEF Income Tax Calculator

IRPEF (Imposta sul Reddito delle Persone Fisiche) is Italy’s progressive personal income tax. The 2024 reform simplified the national scale to four bands using three statutory rates. This calculator applies those bands and the employee tax credit so you can estimate your net IRPEF and take-home pay.

How it works

Gross IRPEF is computed progressively across the bands: 23% up to 15,000 EUR, 25% to 28,000, 35% to 50,000, and 43% above.
The detrazione da lavoro dipendente (employment credit) is subtracted. It is 1,955 EUR up to 15,000 of income, then tapers: 1,910 + 1,190 × (28,000 − income) / 13,000 in the second band, and 1,910 × (50,000 − income) / 22,000 in the third, reaching zero above 50,000.
Net IRPEF is gross IRPEF minus the credit, floored at zero. Net income is gross minus net IRPEF.

Example

On 28,000 EUR of taxable income, gross IRPEF is 15,000 × 23% + 13,000 × 25% = 6,700 EUR. The employment credit at exactly 28,000 is 1,910 EUR, giving net IRPEF of about 4,790 EUR and an effective rate near 17%.

Notes

This estimate covers national IRPEF only. Regional and municipal surcharges add roughly 1.5–3.3% depending on your municipality, and family or other credits can lower the figure further. Use it for planning and confirm with a tax professional. All processing runs locally in your browser.