Italy tax tables 2026
The IRPEF scale, the employee deduction and the cuneo fiscale measures, the 2026 budget measures, regional and municipal surcharges, INPS contributions and ceilings, TFR severance pay, the minimum-wage position, and the rules for freelancers and new residents (regime forfettario, Gestione Separata, impatriati, the flat tax for new residents, digital-nomad and elective-residence visas) for 2026.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
IRPEF national scale (art. 11 TUIR)
| Total taxable income (reddito complessivo less deductible charges), per year | Rate |
|---|---|
| €0 to €28,000 | 23% |
| €28,000 to €50,000 | 33% |
| Over €50,000 | 43% |
The 2026 budget law (L. 199/2025) cut the second rate from 35% to 33%. Regional and municipal surcharges are added on the same income (see the regional pages).
Source: Agenzia delle Entrate: Aliquote e calcolo dell'Irpef (last updated 13 January 2026); Legge 30 dicembre 2025, n. 199, art. 1, comma 3 · retrieved 2026-11-09
Employee tax deduction (detrazione per lavoro dipendente, art. 13 TUIR)
| Item | Value |
|---|---|
| Deduction for total income up to €15,000 | €1,955 |
| Minimum deduction actually due (permanent contracts) | €690 |
| Minimum deduction actually due (fixed-term contracts) | €1,380 |
| Income from €15,000 to €28,000 | €1,910 + €1,190 × (€28,000 − income) / €13,000 |
| Income from €28,000 to €50,000 | €1,910 × (€50,000 − income) / €22,000 |
| Extra deduction for income from €25,000 to €35,000 | €65 |
| No deduction from total income of | €50,000 |
Pro rata to the days worked in the year. From 1 January 2027 the same amounts are in art. 13 of the new consolidated income-tax text (D.Lgs. 117/2026, which applies from 2027).
Source: Normattiva: DPR 22 dicembre 1986, n. 917 (TUIR), art. 13, text in force on 1 June 2026 (applies to 2026 income; replaced from 1 January 2027 by art. 13 of the testo unico approved by D.Lgs. 19 giugno 2026, n. 117, same amounts) · retrieved 2026-11-09
Cuneo fiscale: tax-free sum, extra deduction and trattamento integrativo
| Item | Value |
|---|---|
| Tax-free sum (somma esente) for total income up to | €20,000 |
| Tax-free sum: share of employment income up to €8,500 | 7.1% |
| Tax-free sum: share of employment income from €8,500 to €15,000 | 5.3% |
| Tax-free sum: share of employment income above €15,000 | 4.8% |
| Extra deduction for total income from €20,000 to €32,000 | €1,000 |
| Extra deduction from €32,000 to €40,000 | €1,000 × (€40,000 − income) / €8,000; nil above €40,000 |
| Trattamento integrativo for total income up to €15,000 (where gross tax exceeds the employee deduction less €75)Source: normattiva.it · retrieved 2026-11-09 | €1,200 |
| Trattamento integrativo: up to this income only where listed deductions exceed gross taxSource: normattiva.it · retrieved 2026-11-09 | €28,000 |
The tax-free sum's band is chosen on employment income annualised; it is not taxable income. Employers apply all three in payroll and reconcile at year end (L. 207/2024 art. 1(4)-(9); DL 3/2020 art. 1).
Source: Normattiva: Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, commi 4-9, text in force on 1 June 2026 · retrieved 2026-11-09
2026 budget measures (L. 199/2025)
| Item | Value |
|---|---|
| Cut in deductions for 19% charges (except medical costs), total income above €200,000 | €440 |
| Substitute tax on 2026 pay rises from collective agreements signed 2024-2026private-sector employees with 2025 employment income up to €33,000 | 5% |
| Substitute tax on night, holiday, rest-day and shift supplementsup to €1,500 a year; private-sector employees with 2025 employment income up to €40,000 | 15% |
The substitute taxes replace IRPEF and the regional and municipal surcharges on those amounts, unless the employee waives them in writing.
Source: Normattiva: Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026), art. 1, commi 4, 7, 10 and 11 (GU n. 301 del 30-12-2025, S.O. n. 42) · retrieved 2026-11-09
Regional IRPEF surcharges 2026 (addizionale regionale)
| Item | Value |
|---|---|
| Abruzzo | 1.67% up to €28,000; 2.87% from €28,000 to €50,000; 3.33% above €50,000 |
| BasilicataSource: www1.finanze.gov.it · retrieved 2026-11-09 | 1.23% on all taxable income |
| Autonomous Province of Bolzanospecial rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 1.23% up to €28,000; 1.23% from €28,000 to €50,000; 1.73% above €50,000 |
| CalabriaSource: www1.finanze.gov.it · retrieved 2026-11-09 | 1.73% on all taxable income |
| Campaniaspecial rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 1.73% up to €15,000; 2.96% from €15,000 to €28,000; 3.2% from €28,000 to €50,000; 3.33% above €50,000 |
| Emilia-RomagnaSource: www1.finanze.gov.it · retrieved 2026-11-09 | 1.33% up to €15,000; 1.93% from €15,000 to €28,000; 2.78% from €28,000 to €50,000; 3.33% above €50,000 |
| Friuli Venezia Giuliaspecial rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 0.7% up to €15,000; 1.23% from €15,000 to €28,000; 1.23% from €28,000 to €50,000; 1.23% above €50,000 |
| Laziospecial rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 1.73% up to €15,000; 3.33% from €15,000 to €28,000; 3.33% from €28,000 to €50,000; 3.33% above €50,000 |
| LiguriaSource: www1.finanze.gov.it · retrieved 2026-11-09 | 1.23% up to €28,000; 3.18% from €28,000 to €50,000; 3.23% above €50,000 |
| LombardySource: www1.finanze.gov.it · retrieved 2026-11-09 | 1.23% up to €15,000; 1.58% from €15,000 to €28,000; 1.72% from €28,000 to €50,000; 1.73% above €50,000 |
| Marchespecial rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 1.23% up to €15,000; 1.53% from €15,000 to €28,000; 1.7% from €28,000 to €50,000; 1.73% above €50,000 |
| MoliseSource: www1.finanze.gov.it · retrieved 2026-11-09 | 2.03% up to €15,000; 2.23% from €15,000 to €28,000; 3.63% from €28,000 to €50,000; 3.63% above €50,000 |
| Piedmontspecial rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 1.62% up to €15,000; 2.68% from €15,000 to €28,000; 3.31% from €28,000 to €50,000; 3.33% above €50,000 |
| Apulia (Puglia)special rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 1.33% up to €15,000; 2.13% from €15,000 to €28,000; 3.23% from €28,000 to €50,000; 3.33% above €50,000 |
| Sardiniaspecial rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 1.23% on all taxable income |
| SicilySource: www1.finanze.gov.it · retrieved 2026-11-09 | 1.23% on all taxable income |
| TuscanySource: www1.finanze.gov.it · retrieved 2026-11-09 | 1.42% up to €15,000; 1.43% from €15,000 to €28,000; 3.32% from €28,000 to €50,000; 3.33% above €50,000 |
| Autonomous Province of Trentospecial rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 1.23% up to €15,000; 1.23% from €15,000 to €28,000; 1.23% from €28,000 to €50,000; 1.73% above €50,000 |
| Umbriaspecial rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 1.73% up to €15,000; 3.02% from €15,000 to €28,000; 3.12% from €28,000 to €50,000; 3.33% above €50,000 |
| Aosta Valleyspecial rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 1.23% on all taxable income |
| Venetospecial rules apply (see the regional page)Source: www1.finanze.gov.it · retrieved 2026-11-09 | 1.23% on all taxable income |
Rates as published by the MEF Department of Finance for 2026, by band of IRPEF taxable income. Municipal surcharges are set by each comune; the regional pages show the regional capital's rate.
Source: MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE ABRUZZO (published 2026-01-28) · retrieved 2026-11-09
Employee contributions
INPS: employee contributions (private-sector employees, FPLD)
| Item | Value |
|---|---|
| Pension contribution (IVS), employee share | 9.19% |
| Additional pension contribution on annual pay above €56,224 (€4,685 a month)Source: inps.it · retrieved 2026-11-09 | 1% |
| Annual contribution ceiling (art. 2(18) L. 335/1995: workers first insured from 1996)Source: inps.it · retrieved 2026-11-09 | €122,295 |
| Minimum daily pay for contributions (minimale giornaliero)Source: inps.it · retrieved 2026-11-09 | €58.13 |
Other employee contributions (e.g. some sector funds) depend on the sector and the collective agreement.
Source: INPS: Circolare n. 88 del 31 ottobre 2023, Part 2 (sports workers' fund FPSP), p. 10; INPS: Aliquote contributive (last updated 27 September 2024) · retrieved 2026-11-09
Employer costs
INPS: employer contributions
| Item | Value |
|---|---|
| Pension contribution (IVS), employer share | 23.81% |
| Pension contribution (IVS), total | 33% |
| Other employer contributions (unemployment NASpI, family allowances CUAF, sickness, maternity, wage guarantee CIG/FIS)Source: inps.it · retrieved 2026-11-09 | Depend on the sector, the company's size and legal form, and the worker's category |
Workplace-accident insurance (INAIL) is extra, at the premium for the activity. The employer pays all contributions and deducts the employee share from pay.
Source: INPS: Circolare n. 88 del 31 ottobre 2023, Part 2 (sports workers' fund FPSP), p. 10; INPS: Aliquote contributive (last updated 27 September 2024) · retrieved 2026-11-09
Severance pay (TFR, art. 2120 Civil Code)
| Item | Value |
|---|---|
| Yearly TFR accrual: annual pay divided by | 13.5 |
| INPS contribution deducted from the yearly accrual (L. 297/1982 art. 3)Source: normattiva.it · retrieved 2026-11-09 | 0.5% |
| Revaluation of the fund on 31 December: fixed rate | 1.5% |
| Revaluation: plus this share of the ISTAT consumer-price increase (December to December) | 75% |
The employer sets aside the accrual each year and pays the fund when employment ends (or into a pension fund if the employee chooses one).
Source: Normattiva: Codice civile, art. 2120 (Disciplina del trattamento di fine rapporto) · retrieved 2026-11-09
Minimum wage
| Item | Value |
|---|---|
| Statutory minimum wage | None: the floor is the total pay (trattamento economico complessivo) set by the national collective agreements (DL 62/2026, art. 7) |
Source: Normattiva: Decreto-legge 30 aprile 2026, n. 62, art. 7 (salario giusto), converted with amendments by Legge 25 giugno 2026, n. 112 (GU n. 147 del 27-06-2026) · retrieved 2026-11-09
Other rates
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Regime forfettario: flat substitute tax (replaces IRPEF and the surcharges) | 15% |
| Regime forfettario: reduced rate for the first 5 years of a genuinely new activity | 5% |
| Regime forfettario: revenue in the previous year up to | €85,000 |
| Regime forfettario: leave it in the same year once revenue exceeds | €100,000 |
| Regime forfettario: staff and collaborator costs up to | €20,000 |
| Regime forfettario: excluded if previous-year employment income exceeded (2025 and 2026)€30,000 in other yearsSource: normattiva.it · retrieved 2026-11-09 | €35,000 |
| Regime forfettario: taxable income | Revenue × the activity's coefficient (table below), less compulsory social contributions; no VAT is charged |
| Impatriati regime (D.Lgs. 209/2023 art. 5): share of Italian employment or professional income that is taxableSource: normattiva.it · retrieved 2026-11-09 | 50% |
| Impatriati: taxable share when moving with a minor child (or on a birth or adoption)Source: normattiva.it · retrieved 2026-11-09 | 40% |
| Impatriati: income covered up to, per yearSource: normattiva.it · retrieved 2026-11-09 | €600,000 |
| Impatriati: years (year of the move and the next four)Source: normattiva.it · retrieved 2026-11-09 | 5 |
| Impatriati: not tax resident in Italy in the previous (years)6 (or 7) when working for the same employer or groupSource: normattiva.it · retrieved 2026-11-09 | 3 |
| Impatriati: must stay resident for at least (years), or lose the benefitSource: normattiva.it · retrieved 2026-11-09 | 4 |
| Impatriati: eligibilitySource: normattiva.it · retrieved 2026-11-09 | Highly qualified or specialised workers (D.Lgs. 108/2012, D.Lgs. 206/2007) or AI researchers, working mostly in Italy |
| New residents' flat tax on foreign income (art. 24-bis TUIR), per yearfor people moving from 1 January 2026; granted after an Agenzia delle Entrate rulingSource: normattiva.it · retrieved 2026-11-09 | €300,000 |
| New residents' flat tax: per family member, per yearSource: normattiva.it · retrieved 2026-11-09 | €50,000 |
| New residents' flat tax: lasts at most (years)Source: normattiva.it · retrieved 2026-11-09 | 15 |
| New residents' flat tax: not resident in Italy in at least this many of the previous 10 yearsSource: normattiva.it · retrieved 2026-11-09 | 9 |
| Digital nomad and remote worker visa (decree of 29 February 2024)Source: gazzettaufficiale.it · retrieved 2026-11-09 | Highly qualified remote work (art. 27-quater D.Lgs. 286/1998); at least 6 months' experience; health insurance and housing; no work permit (nulla osta) for digital nomads |
| Digital nomad visa: minimum incomeSource: gazzettaufficiale.it · retrieved 2026-11-09 | At least 3 times the income limit for exemption from healthcare co-payments, per year, from lawful sources |
| Digital nomad residence permit: valid for at most (years), renewable yearlySource: gazzettaufficiale.it · retrieved 2026-11-09 | 1 |
| Digital nomad visa: where to applySource: gazzettaufficiale.it · retrieved 2026-11-09 | Italian embassy or consulate for the visa; then the Questura within 8 working days of arrival for the permit. Digital nomads must register for an Italian VAT number (partita IVA); Italian social security applies unless a bilateral convention says otherwise |
| Elective residence visa (DM 850/2011)Source: esteri.it · retrieved 2026-11-09 | For people who can support themselves without working in Italy: income of at least 3 times the Interior Ministry's Tabella A amount from pensions, annuities, property or businesses (not employment); applied for at the Italian embassy or consulate |
| Elective residence visa: minimum resources, about (per year)Source: ambankara.esteri.it · retrieved 2026-11-09 | €31,000 |
The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).
Source: Agenzia delle Entrate: Regime forfetario - Che cos'è (last updated 21 July 2026) · retrieved 2026-11-09
Regime forfettario: profitability coefficients by activity (ATECO 2007)
| Item | Value |
|---|---|
| Food and beverage industries (ATECO 10-11) | 40% |
| Wholesale and retail trade (ATECO 45, 46.2-46.9, 47.1-47.7, 47.9) | 40% |
| Street trade in food and beverages (ATECO 47.81) | 40% |
| Street trade in other products (ATECO 47.82-47.89) | 54% |
| Construction and real estate (ATECO 41-43, 68) | 86% |
| Commercial intermediaries (agents) (ATECO 46.1) | 62% |
| Accommodation and food services (ATECO 55-56) | 40% |
| Professional, scientific, technical, health, education, financial and insurance services (ATECO 64-66, 69-75, 85, 86-88) | 78% |
| Other economic activities (ATECO 01-03, 05-09, 12-33, 35, 36-39, 49-53, 58-63, 77-82, 84, 90-93, 94-96, 97-98, 99) | 67% |
Taxable income is revenue times the coefficient. These ATECO 2007 coefficients apply until new ones based on ATECO 2025 are approved (D.Lgs. 81/2025 art. 1).
Source: Agenzia delle Entrate: Redditi Persone Fisiche 2026, Fascicolo 3, istruzioni (updated 13 May 2026), quadro LM, pp. 44-45 · retrieved 2026-11-09
Self-employed social contributions (INPS) 2026
| Item | Value |
|---|---|
| Gestione Separata: professionals without another compulsory fund (25% IVS + 0.72% + 0.35% ISCRO) | 26.07% |
| Gestione Separata: pensioners or people insured with another compulsory fund | 24% |
| Gestione Separata: collaborators enrolled only there, pension rate (paid one third by the collaborator, two thirds by the client) | 33% |
| Gestione Separata: income ceiling | €122,295 |
| Gestione Separata: minimum income for a full year of contributions | €18,808 |
| Artigiani (craftspeople): contribution rate on business income up to €56,224Source: inps.it · retrieved 2026-11-09 | 24% |
| Commercianti (traders): contribution rate on business income up to €56,224Source: inps.it · retrieved 2026-11-09 | 24.48% |
| Artigiani and commercianti: additional rate above €56,224Source: inps.it · retrieved 2026-11-09 | 1% |
| Artigiani and commercianti: minimum income (minimale)Source: inps.it · retrieved 2026-11-09 | €18,808 |
| Artigiani: fixed minimum contribution for the year (incl. maternity)Source: inps.it · retrieved 2026-11-09 | €4,521.36 |
| Commercianti: fixed minimum contribution for the year (incl. maternity and the closure indemnity)Source: inps.it · retrieved 2026-11-09 | €4,611.64 |
| Artigiani and commercianti: income ceiling (enrolled from 1996)Source: inps.it · retrieved 2026-11-09 | €122,295 |
| Artigiani and commercianti: income ceiling (contributions before 1996)Source: inps.it · retrieved 2026-11-09 | €93,707 |
| Artigiani and commercianti in the regime forfettario: contribution reduction on requestSource: inps.it · retrieved 2026-11-09 | 35% |
Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.
Source: INPS: Circolare n. 8 del 3 febbraio 2026 (Gestione separata: aliquote, minimale e massimale 2026) · retrieved 2026-11-09
Regional tables
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Official sources
- Agenzia delle Entrate: Aliquote e calcolo dell'Irpef · retrieved 2026-11-09
- Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026) · retrieved 2026-11-09
- TUIR (DPR 917/1986), art. 13: detrazioni per lavoro dipendente · retrieved 2026-11-09
- Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, commi 2-12 · retrieved 2026-11-09
- D.Lgs. 19 giugno 2026, n. 117: Testo unico delle imposte sui redditi (applies from 1 January 2027, art. 377) · retrieved 2026-11-09
- Decreto-legge 5 febbraio 2020, n. 3, art. 1: trattamento integrativo · retrieved 2026-11-09
- MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili (ricerca per regione) · retrieved 2026-11-09
- MEF Dipartimento delle Finanze: Addizionale comunale all'IRPEF, ricerca per singolo comune · retrieved 2026-11-09
- INPS: Circolare n. 88 del 31 ottobre 2023 · retrieved 2026-11-09
- INPS: Aliquote contributive · retrieved 2026-11-09
- INPS: Lavoratori dipendenti: limite minimo di retribuzione giornaliera 2026 · retrieved 2026-11-09
- Codice civile, art. 2120 (TFR) · retrieved 2026-11-09
- Legge 29 maggio 1982, n. 297, art. 3 · retrieved 2026-11-09
- Agenzia delle Entrate: Regime forfetario - Che cos'è · retrieved 2026-11-09
- Agenzia delle Entrate: Redditi PF 2026, Fascicolo 3, istruzioni (quadro LM) · retrieved 2026-11-09
- INPS: Circolare n. 8 del 3 febbraio 2026 (Gestione separata 2026) · retrieved 2026-11-09
- INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti 2026) · retrieved 2026-11-09
- D.Lgs. 27 dicembre 2023, n. 209, art. 5 (lavoratori impatriati) · retrieved 2026-11-09
- TUIR, art. 24-bis (imposta sostitutiva per i nuovi residenti) · retrieved 2026-11-09
- Decreto 29 febbraio 2024: nomadi digitali e lavoratori da remoto (GU n. 79 del 4 aprile 2024) · retrieved 2026-11-09
- Decreto interministeriale 11 maggio 2011, n. 850 (tipologie di visto) · retrieved 2026-11-09
- Normattiva: Decreto-legge 30 aprile 2026, n. 62, art. 7 (salario giusto), converted with amendments by Legge 25 giugno 2026, n. 112 (GU n. 147 del 27-06-2026) · retrieved 2026-11-09
- MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE ABRUZZO (published 2026-01-28) · retrieved 2026-11-09
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