Emilia-Romagna tax tables 2026
The figures set by or for Emilia-Romagna for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Italy are on the national page.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
Regional IRPEF surcharge 2026 (Emilia-Romagna)
| IRPEF taxable income, per year (bands as published by MEF; see the special rules) | Rate |
|---|---|
| €0 to €15,000 | 1.33% |
| €15,000 to €28,000 | 1.93% |
| €28,000 to €50,000 | 2.78% |
| Over €50,000 | 3.33% |
Rates apply to each band of income.
Source: MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE EMILIA-ROMAGNA (published 2026-01-19) · retrieved 2026-11-09
Special rules and legal basis (Emilia-Romagna)
| Item | Value |
|---|---|
| Special rules (disposizioni particolari) | None listed by MEF |
| Legal basis (norme di riferimento) | Articolo 6 del decreto legislativo 6 maggio 2011, n. 68. Articolo 2 della legge regionale 20 dicembre 2006, n. 19 come modificato dall'articolo 2, comma 1, della legge regionale 31 marzo 2025, n. 1, coordinato con le modifiche apportate dalla legge regionale 25 luglio 2025, n. 9. |
| MEF publication date of the 2026 rates | 2026-01-19 |
Source: MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE EMILIA-ROMAGNA (published 2026-01-19) · retrieved 2026-11-09
Municipal IRPEF surcharge: Bologna (regional capital)
| Item | Value |
|---|---|
| Bologna: rate on all taxable income | 0.8% |
| Bologna: no surcharge if taxable income does not exceed | €15,000 |
| Latest year listed by MEF | 2025 (no 2026 resolution listed; the rate stays until the comune changes it) |
| Municipal resolution | Resolution 354/2016 of 22-12-2016, published 20-12-2025 (conferma) |
Each comune sets its own municipal surcharge (addizionale comunale); other comuni in the region may differ.
Source: MEF Dipartimento delle Finanze: Addizionale comunale all'IRPEF, BOLOGNA (A944), all years · retrieved 2026-11-09
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Official sources
- 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
- MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE EMILIA-ROMAGNA (published 2026-01-19) · retrieved 2026-11-09
- MEF Dipartimento delle Finanze: Addizionale comunale all'IRPEF, BOLOGNA (A944), all years · retrieved 2026-11-09
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