Italy Regional IRPEF Surcharges 2026 – All 20 Regions
Regional surcharge (addizionale regionale) ranges from 0.70% Friuli to 3.33% Lazio/Campania/Calabria in deficit recovery plan. Same taxable base as IRPEF (RAL - INPS). Withheld in 11 installments Jan-Nov next year.
| Region | Capital | Rates | Type | Calc |
|---|---|---|---|---|
| Abruzzo | L'Aquila | 0-15k: 1.23%15k-28k: 1.53%28k-50k: 1.73%50k-∞: 1.73% | Progressive | Calculate → |
| Aosta Valley | Aosta | 0-∞: 1.23% | Flat | Calculate → |
| Apulia | Bari | 0-28k: 1.33%28k-∞: 1.73% | Progressive | Calculate → |
| Basilicata | Potenza | 0-15k: 1.23%15k-28k: 1.53%28k-∞: 1.73% | Progressive | Calculate → |
| Calabria | Catanzaro | 0-28k: 1.73%28k-75k: 2.03%75k-∞: 3.33% | Progressive | Calculate → |
| Campania | Napoli | 0-15k: 1.58%15k-28k: 2.30%28k-50k: 3.03%50k-∞: 3.33% | Progressive | Calculate → |
| Emilia-Romagna | Bologna | 0-15k: 1.23%15k-28k: 1.43%28k-50k: 1.93%50k-∞: 2.33% | Progressive | Calculate → |
| Friuli-Venezia Giulia | Trieste | 0-∞: 0.70% | Flat | Calculate → |
| Lazio | Roma | 0-15k: 1.73%15k-28k: 2.73%28k-50k: 2.93%50k-∞: 3.33% | Progressive | Calculate → |
| Liguria | Genova | 0-∞: 1.23% | Flat | Calculate → |
| Lombardy | Milano | 0-15k: 1.23%15k-28k: 1.58%28k-50k: 1.72%50k-∞: 1.73% | Progressive | Calculate → |
| Marche | Ancona | 0-15k: 1.23%15k-28k: 1.63%28k-50k: 1.93%50k-∞: 2.13% | Progressive | Calculate → |
| Molise | Campobasso | 0-15k: 1.23%15k-28k: 1.53%28k-50k: 1.73%50k-∞: 2.33% | Progressive | Calculate → |
| Piedmont | Torino | 0-15k: 1.23%15k-28k: 1.58%28k-50k: 1.72%50k-∞: 1.74% | Progressive | Calculate → |
| Sardinia | Cagliari | 0-∞: 1.23% | Flat | Calculate → |
| Sicily | Palermo | 0-15k: 1.23%15k-28k: 1.63%28k-50k: 1.73%50k-∞: 1.73% | Progressive | Calculate → |
| Trentino-South Tyrol | Trento | 0-∞: 1.23% | Flat | Calculate → |
| Tuscany | Firenze | 0-15k: 1.42%15k-28k: 1.43%28k-50k: 1.68%50k-∞: 1.73% | Progressive | Calculate → |
| Umbria | Perugia | 0-∞: 1.23% | Flat | Calculate → |
| Veneto | Venezia | 0-15k: 1.23%15k-∞: 1.23% | Progressive | Calculate → |
Source: MEF Dipartimento Finanze – Federalismo Fiscale Portal. Verified 2026-09-29. Rates set yearly by Regions by Dec 31 prior year. Fiscal domicile: residence on Jan 1.