Sardinia tax tables 2026
The figures set by or for Sardinia 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 (Sardinia)
| IRPEF taxable income, per year (bands as published by MEF; see the special rules) | Rate |
|---|---|
| Over €0 | 1.23% |
A single rate on all taxable income.
Source: MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE SARDEGNA (published 2026-01-29) · retrieved 2026-11-09
Special rules and legal basis (Sardinia)
| Item | Value |
|---|---|
| Special rules (disposizioni particolari) | Income up to €50,000: €200 credit per dependent minor child (child's income up to €4,000), plus €100 per child with a disability. No refund. |
| Legal basis (norme di riferimento) | D.L. 201/2011, art. 28. L.R. 48/2018, art.2, comma 1 e comma 1 bis. L. 234/2021, art. 1, comma 2, lett. a). L.R. 11 luglio 2022, n. 13, art. 1. |
| MEF publication date of the 2026 rates | 2026-01-29 |
Source: MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE SARDEGNA (published 2026-01-29) · retrieved 2026-11-09
Municipal IRPEF surcharge: Cagliari (regional capital)
| Item | Value |
|---|---|
| Cagliari: income up to €15,000 | 0.66% |
| Cagliari: income from €15,000 to €28,000 | 0.72% |
| Cagliari: income from €28,000 to €50,000 | 0.78% |
| Cagliari: income above €50,000 | 0.8% |
| Cagliari: no surcharge if taxable income does not exceed | €10,000 |
| Latest year listed by MEF | 2025 (no 2026 resolution listed; the rate stays until the comune changes it) |
| Municipal resolution | Resolution 69 of 30-05-2022, published 20-12-2025 (1) delibera adottata ex art. 1, comma 751, l. 207/2024 2) 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, CAGLIARI (B354), 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 SARDEGNA (published 2026-01-29) · retrieved 2026-11-09
- MEF Dipartimento delle Finanze: Addizionale comunale all'IRPEF, CAGLIARI (B354), all years · retrieved 2026-11-09
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