Italy Personal income tax (IRPEF)

What this value means

THREE brackets for tax year 2026: 23% up to €28,000; 33% above €28,000 up to €50,000; 43% above €50,000. The three-bracket structure was created for 2024 only by D.Lgs. 30 dicembre 2023 n. 216 (merging the old 23% and 25% bands), made structural from 2025 by L. 207/2024, and then RE-RATED for 2026 by L. 199/2025, which cut the middle rate by 2pp from 35% to 33%. A file still showing 35% on the 28,000-50,000 band is describing 2024-2025, not 2026 — this is the single most likely stale value in an Italian PIT record. Bracket thresholds themselves are UNCHANGED at 28,000 and 50,000. Maximum benefit of the cut is €440/year (2pp on the €22,000 band width), reached at €50,000 of income and flat above it. CLAWBACK: L. 199/2025 reduces the aggregate of 19%-rate deductible expenses (excluding health expenses) by exactly €440 for taxpayers with reddito complessivo above €200,000 — deliberately neutralising the rate cut at the top. NOT BLENDED INTO THESE BANDS, and each is a genuine additional liability: (1) ADDIZIONALE REGIONALE, set by each of the 20 regions, base rate 1.23% with regions free to raise it, typically to 1.23%-3.33%, and several regions operate their own progressive sub-brackets; regions in health-sector deficit repayment plans apply automatic maximum loadings. (2) ADDIZIONALE COMUNALE, set by each of ~7,900 comuni, from 0% up to a 0.8% cap (Rome is authorised to 0.9%), with municipality-specific exemption thresholds. A Rome or Naples resident therefore faces a top marginal rate materially above 43%. (3) Detrazioni per lavoro dipendente/pensione/autonomo and the trattamento integrativo make the EFFECTIVE entry point non-zero: the no-tax area is approximately €8,500 for employees and for pensioners, so the 23% band is not paid from the first euro despite min:0 in the schedule. SCHEDULAR CARVE-OUTS outside this progressive scale: the regime forfettario (flat 5% for the first five years, then 15%, for qualifying small businesses and professionals up to €85,000 turnover), cedolare secca on residential rents (21%, or 10% for canone concordato), and capital-income withholding at 26% (12.5% on government bonds). None belong in this table. Bands are stated in the statute's native unit, EUR per annum of reddito complessivo. Access quirk: L. 199/2025 is served by the GU only as a large ordinary-supplement PDF; the MEF 'Principali misure della legge di bilancio 2026' page is the readable official summary.

Get it programmatically

curl https://euroref.dev/v1/it/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/it/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/it/income-tax

Other Italy series: Policy interest rate · Value added tax (IVA) · VAT registration threshold · National minimum wage · Public holidays · Consumer price inflation (NIC, year-on-year) · Corporate income tax (IRES) · Withholding tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (saggio degli interessi legali)

The same figure elsewhere: Latvia · Lithuania · Luxembourg · Malta · Netherlands · all 34