Income tax calculator — Italy
Estimate national gross IRPEF from taxable income using Italy's three statutory bands.
Taxable income after deductible charges, not gross salary.
- National gross IRPEF
- €14,140
- Estimated national gross IRPEF
- €14,140
Before tax credits and separate regional and municipal addizionali.
Average tax rate 28.3% · marginal rates apply only to income in each bracket. National gross IRPEF only; credits, regional/municipal addizionali and contributions are excluded.
This is national gross IRPEF
Enter taxable income after deductible charges. The result is the national gross IRPEF before tax credits.
Regional and municipal addizionali vary by residence and are separate from national IRPEF, so they are not hidden inside a generic total.
What the result represents
- 23% to EUR 28,000
- 35% from EUR 28,000 to EUR 50,000
- 43% only above EUR 50,000
Do not read this as total Italian income tax or take-home pay. Tax credits and regional/municipal addizionali can materially change the final liability.
Read the Budget Law provision setting the national bands ↗Included
- 2025 national gross IRPEF
- Three statutory marginal bands
- Taxable income after deductible charges
Not included
- Employment, pension and family tax credits
- Regional and municipal addizionali
- Social contributions and withholding
- Substitute regimes and income-specific rules
What this means
National IRPEF is progressive: each rate applies only to the slice of taxable income inside its band.
The displayed amount is gross national IRPEF. Italy then applies tax credits and separate regional and municipal addizionali, which this page does not estimate.
Formula & worked example
23% to EUR 28,000 35% from EUR 28,000 to EUR 50,000 43% above EUR 50,000
EUR 50,000 taxable income
- 23% × EUR 28,000
- EUR 6,440
- 35% × EUR 22,000
- EUR 7,700
Estimated national gross IRPEF is EUR 14,140 before credits and addizionali.
How this calculation works
The calculation follows the formulas, definitions and assumptions explained on this page. The references below support the method and any stated boundaries.
Official sources
- Budget Law 2025 — article 1(2) — Official national IRPEF rates and thresholds
- Revenue Agency — RN and RV sections — Separates national IRPEF from regional and municipal addizionali