Italy Tax Calculator 2026 Net Salary & IRPEF – Gross to Net
Calculate your net salary, take-home pay, IRPEF income tax, INPS contributions and regional/municipal surcharges in Italy. Uses 2026 official rates verified from Agenzia delle Entrate, MEF, INPS. Fast, accurate, 100% client-side – no data stored.
Calculate your net salary
IRPEF 2026 • Official dataIRPEF Methodology 2026
Progressive IRPEF: 23% up to €28k, 33% €28k-€50k (cut from 35% by Budget Law 2026 L.199/2025), 43% above €50k. Taxable base = RAL - INPS 9.19%. Max saving €440 at €50k.
Official Sources
Verified: Agenzia delle Entrate IRPEF, MEF Dipartimento Finanze regional/municipal, INPS Circular 27/2026 contributions, Gazzetta Ufficiale L.199/2025.
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IRPEF Brackets 2026 – Official Table
| Income Bracket | IRPEF Rate | Tax on Intermediate Income |
|---|---|---|
| Up to €28,000 | 23% | 23% of income |
| €28,001 to €50,000 New 2026: 33% (was 35%) | 33% | €6,440 + 33% over €28,000 |
| Over €50,000 | 43% | €13,700 + 43% over €50,000 |
Source: Agenzia delle Entrate – IRPEF 2026. Budget Law 2026 L.199/2025 art.3 reduced second bracket from 35% to 33%. Max saving €440/year at €50k. Above €200k benefit neutralized via €440 deduction cut.
Regional Surcharges 2026
Ranges from 0.70% Friuli to 3.33% Lazio/Campania (deficit recovery regions). On RAL €30k difference up to €422/year between regions.
INPS Contributions 2026
Standard employee: 9.19% up to massimale €122,295 (L.335/1995). Employer ~30-31.58% depending on sector/size.
FAQ – Frequently Asked Questions
How is net salary calculated in Italy?
Formula: Net = RAL - INPS (9.19%) - IRPEF net - Regional surcharge - Municipal surcharge. IRPEF progressive: 23% only on portion up to 28k, 33% on 28k-50k, 43% above 50k. Minus work deductions up to €1,955 and cuneo fiscale extra deduction. Surcharges calculated on same IRPEF taxable base.
What is RAL vs net salary?
RAL = Reddito Annuo Lordo = gross annual salary agreed. Net = take-home after taxes and contributions. Tax wedge in Italy ~45-55% including employer contributions. RAL €35k → net ~€24-26k depending on region.
What changed with IRPEF 2026 vs 2025?
Only change: second bracket from 35% to 33% (L.199/2025). Saving: 2% on income between 28k and 50k. Max €440/year at €50k. Example: RAL €40k saves €240, RAL €50k saves €440. Above €200k benefit neutralized with €440 deduction cut + €260 already above €50k.