What are the income tax brackets in Italy for 2026?

Italy uses a progressive tax system where higher income is taxed at higher rates. Tax brackets vary by country - see the detailed breakdown on this page for exact thresholds and rates.

How much social security do I pay in Italy?

Social security contributions in Italy are typically split between employer and employee. The exact rates depend on various factors including income level and type of contribution.

Are there any tax credits available in Italy?

Yes, Italy offers various tax credits and deductions that can reduce your tax liability. Common credits include general tax credits, labor credits, and family-related deductions.

Official 2026 Rates

Italy Income Tax Bands

Complete guide to income tax rates, brackets, and thresholds in Italy for the 2026 tax year.

IRPEF Income Tax Brackets - 2026

Italy uses progressive national IRPEF bands, then adds regional and municipal surcharges. From 2026, the second national bracket is reduced to 33% for taxable income between €28,000 and €50,000.

Bracket	Taxable Income	Rate
Scaglione 1	Up to €28,000	23%
Scaglione 2	€28,001 - €50,000	33%
Scaglione 3	Above €50,000	43%

Taxable Income

The salary calculator estimates taxable employment income after employee INPS contributions, then applies employment and family deductions, regional addizionale, and municipal addizionale.

Employee Social Security (INPS)

Standard employee IVS

9.19%

Standard private-sector employee pension contribution used by this calculator.

Additional employee rate

+1%

Applies above €56,224 of annual pay.

Contribution ceiling

€122,295

2026 INPS annual ceiling for employees first insured after 1995.

Daily minimum base

€58.13

2026 minimum daily remuneration base published by INPS for contribution purposes.

Regional and Municipal Taxes

Regional addizionale

1.23% - 3.33%

Regional surcharges vary by region and can be flat or progressive. The calculator includes regional tables for the main Italian regions.

Municipal addizionale

0% - 0.9%

Municipal surcharge depends on the comune. Common large-city rates range from about 0.3% in Florence to 0.8%-0.9% in Milan, Rome, Turin, Bologna, and Naples.

Employment Deductions and Credits

Employment income deduction

Detrazione per lavoro dipendente reduces gross IRPEF and phases out by income.

Max €1,955

Applies up to €50,000 of taxable income, with a minimum permanent-contract deduction of €690.

Tax wedge support

Low and middle income employment support is modeled as a contribution reduction or tax deduction.

Up to €1,000

Percentage relief applies up to €20,000 gross; the €1,000 deduction applies up to €32,000 and phases out by €40,000.

Trattamento integrativo

The calculator includes the ex-Bonus Renzi treatment, worth up to €1,200 per year for eligible employees at lower income levels, subject to gross IRPEF and deduction tests.

Employer Payroll Contributions

IVS pension

23.81%

NASpI unemployment

1.31%

Typical total

29.62%

Sector and INAIL risk class can change the actual cost.

Minimum Wage and 13th Month

Italy has no statutory national minimum wage. Sector collective agreements (CCNL) set pay floors, and most employees receive a mandatory 13th monthly payment (tredicesima), with some sectors also paying a 14th month.

Tax data sources and review method

Tax bands, thresholds, credits, and contribution notes are checked against official tax authority material where available. This page was last reviewed for Italy 2026 data on April 27, 2026.

Primary references

Calculation notes

Rates are shown for the page tax year and may omit niche regimes that require individual assessment.
Regional or municipal tax differences are summarized when they materially affect employee income.
Use the salary calculator for estimated net pay because credits and contributions interact with gross income.

Calculate Your Take-Home Pay

Use our salary calculator to see exactly how much tax you'll pay based on these rates.

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