Italy IRPEF Tax Brackets 2026 – Official Rates
IRPEF (Imposta sul Reddito delle Persone Fisiche) is progressive. Since 2024 reform DLgs 216/2023: 3 brackets (was 4). 2026 change: second bracket 35% → 33% by Budget Law 2026 L.199/2025 art.3. Max saving €440/year at €50k. Neutralized above €200k via deduction cut.
Official IRPEF Table 2026
| Bracket | Taxable Income | Rate | Tax Calculation |
|---|---|---|---|
| 1st | Up to €28,000 | 23% | 23% of income |
| 2nd NEW 2026 | €28,001 – €50,000 | 33% (was 35%) | €6,440 + 33% over €28k |
| 3rd | Over €50,000 | 43% | €13,700 + 43% over €50k |
Source: Agenzia delle Entrate – IRPEF page. Verified 2026-09-29. Budget Law 2026 L.199/2025.
Example: RAL €40,000 in 2026
RAL €40,000 – INPS 9.19% (€3,676) = Taxable €36,324
1st: €28,000 × 23% = €6,440
2nd: €8,324 × 33% = €2,747
IRPEF gross €9,187 – deductions ~€1,200 = net ~€7,987
Saving vs 2025: €8,324 × 2% = €166/year