NEW 2026 IRPEF · 23% / 33% / 43%Your salary details
Your take-home pay
Quick salary reference — 2026
Annual net, standard employee (no special deductions).
| RAL | INPS | IRPEF+reg. | Net/year | Eff. rate |
|---|
Understanding your salary in Italy (2026)
Italy restructured its income tax (IRPEF) into just 3 brackets starting in 2024, and the 2026 Finance Law further reduced the middle bracket from 35% to 33%. Combined with INPS social security (9.19% for employees) and regional/municipal surcharges (typically 1.5-3.5%), Italy's effective deduction rates land between 30-45% depending on income.
IRPEF brackets — 2026 (NEW)
The 2026 Finance Law (Law 199/2025) introduced these three IRPEF brackets: 23% on income up to €28,000, 33% on income from €28,001 to €50,000 (reduced from 35%), and 43% on income above €50,000. This reduction saves up to €440/year for anyone earning above €50,000. On top of national IRPEF, regional additional tax (addizionale regionale) ranges from 0.70% to 3.33%, and municipal tax (addizionale comunale) from 0% to 0.9%.
INPS social security
Employees pay 9.19% of gross salary to INPS, capped at €55,448/year for the standard rate. For salary above this threshold, the rate increases slightly to 10.19%. Employers pay an additional 25-30% on top of gross, plus TFR (severance fund) at approximately 6.91% of gross. This makes Italy one of Europe's most expensive countries for employment.
Employment tax credit
Employees earning up to €28,000 receive a tax credit (detrazione per lavoro dipendente) of up to approximately €1,955, which phases out with higher income. This effectively creates a tax-free zone for very low earners and reduces the tax burden for most employees in the first IRPEF bracket.