💰 IRPEF Calculator (Imposta sul Reddito delle Persone Fisiche)
Italian income tax with 3 progressive brackets (2025 reform): 23% / 35% / 43%. Plus regional (Addizionale Regionale, ~1.23-3.33%) and municipal (Addizionale Comunale, ~0-0.9%) surcharges.
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📌 2025 IRPEF Reform:
The 2024 reform consolidated IRPEF from 4 brackets to 3 (effective 2025): €0-28K at 23%, €28K-50K at 35%, over €50K at 43%. Regional surcharge (Addizionale Regionale) varies from 1.23% to 3.33% depending on the region. Municipal surcharge (Addizionale Comunale) ranges from 0% to 0.9%. Tax credits (detrazioni) for employment income reduce the effective burden. INPS employee contributions (~9.19%) are deducted before IRPEF calculation.
📊 Italy Tax Rates Overview 2025
Tax Type
Rate
Details
IRPEF (0 – 28,000)
23%
Basic rate (all income)
IRPEF (28,001 – 50,000)
35%
Middle income
IRPEF (over 50,000)
43%
Top rate
Addizionale Regionale
1.23-3.33%
Varies by region
Addizionale Comunale
0-0.9%
Varies by municipality
IRES (Corporation Tax)
24%
Flat rate
IRAP (Regional Tax)
3.9%
3.9-4.82% by region
IVA (Standard)
22%
Most goods & services
IVA (Reduced)
10%
Hotels, restaurants, transport
IVA (Minimum)
4%
Basic food, books, medicines
INPS Employee
~9.19%
Pension + minor funds
INPS Employer
~29-32%
Pension + unemployment + INAIL
TFR (Severance)
~7.41%
Employer-funded severance
Withholding Tax (dividends)
26%
On capital gains, dividends
🏡 Regional Income Tax Rates (Addizionale Regionale)
Region
Rate
Notes
Lombardia
1.23%
Lowest rate
Veneto
1.23%
Low rate
Emilia-Romagna
1.73%
Middle
Lazio
1.73%
Middle-high
Campania
1.73%
Middle-high
Piemonte
2.03%
Higher
Toscana
2.03%
Higher
Sicilia
2.03%
Higher
Calabria
2.73%
High
Abruzzo
3.33%
Highest
👥 INPS Calculator (Contributi Previdenziali)
Italian social security managed by INPS. Total ~40% of salary. Employer: ~30-32%. Employee: ~9.19%. INPS cap 2025: €120,607/yr. Plus TFR (severance) ~7.41% employer-funded.
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📌 INPS 2025:
Social security cap (massimale contributivo): €120,607/yr (€10,050.58/mo). Employee contributions: ~9.19% (pension 8% + minor funds 1.19%). Employer contributions: pension/disability ~23.81% + sickness ~2.22-2.44% + maternity ~0.24-0.46% + unemployment (NASpI) 1.61% + family allowance 0.68% + INAIL (work accident) 0.04-1.3%. TFR (Trattamento di Fine Rapporto): ~7.41% of gross salary/year, set aside by employer and paid on termination. Net salary is typically ~75-78% of gross after all deductions.
🧾 IVA Calculator (Imposta sul Valore Aggiunto)
Italian VAT has 4 rates. Standard: 22%. Reduced: 10%. Minimum: 4%. Super-reduced: 5%.
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📌 Rate Categories:22%: Most goods & services, electronics, clothing, alcohol, tobacco. 10%: Hotel accommodation, restaurant meals, public transport, renovation works on residential buildings, some foodstuffs. 5%: Some specific food products, social housing services. 4%: Basic food items (bread, milk, pasta, rice), books/newspapers, medical products for disabled, funeral services. Registration threshold: €65,000 (services) / €100,000 (goods).
🏢 IRES + IRAP Calculator (Corporate Taxes)
Corporation Tax (IRES): flat 24%. Regional Production Tax (IRAP): 3.9% (varies 3.9-4.82% by region). Combined effective rate: ~27.9%.
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🏠 IMU Calculator (Imposta Municipale Propria – Property Tax)
Italian property tax (IMU) applies to second homes and commercial properties. Standard rate set by government, municipalities can adjust ±3‰.
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📌 IMU Note:
IMU is calculated on the cadastral value (rendita catastale rivalutata del 5%) multiplied by a coefficient (168 for most properties, 180 for category D, 140 for category A/1/A/8/A/9). Main residence (prima casa) is exempt unless it's a luxury property (A/1, A/8, A/9). Municipalities can adjust the rate by ±3‰. Registration tax on property purchase: 2% (first home) or 9% (second home) of cadastral value.