Lazio tax tables 2026
The figures set by or for Lazio 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 (Lazio)
| IRPEF taxable income, per year (bands as published by MEF; see the special rules) | Rate |
|---|---|
| €0 to €15,000 | 1.73% |
| €15,000 to €28,000 | 3.33% |
| €28,000 to €50,000 | 3.33% |
| 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 LAZIO (published 2026-01-22) · retrieved 2026-11-09
Special rules and legal basis (Lazio)
| Item | Value |
|---|---|
| Special rules (disposizioni particolari) | Income up to €28,000: 1.73% on the whole taxable income. €60 credit for taxable income from €28,001 to €30,000. |
| Legal basis (norme di riferimento) | Legge regionale n. 20 del 31 dicembre 2025 |
| MEF publication date of the 2026 rates | 2026-01-22 |
Source: MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE LAZIO (published 2026-01-22) · retrieved 2026-11-09
Municipal IRPEF surcharge: Rome (regional capital)
| Item | Value |
|---|---|
| Rome: rate on all taxable income | 0.9% |
| Rome: no surcharge if taxable income does not exceed | €14,000 |
| Latest year listed by MEF | 2025 (no 2026 resolution listed; the rate stays until the comune changes it) |
| Municipal resolution | Resolution 186 of 19-12-2024, published 24-01-2025 (modifica) |
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, ROMA (H501), 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 LAZIO (published 2026-01-22) · retrieved 2026-11-09
- MEF Dipartimento delle Finanze: Addizionale comunale all'IRPEF, ROMA (H501), all years · retrieved 2026-11-09
How every figure is checked: methodology. All datasets: CalcBloc data.