Italy Salary Calculator
Italy taxes employment income with IRPEF on three progressive brackets — and for 2026 the middle rate was cut from 35% to 33%. On top of IRPEF sit regional and municipal surcharges, while INPS social security (9.19% employee) is deducted before tax. Lower and middle incomes are boosted by the structural cuneo-fiscale measures — a tax-free bonus and an extra deduction. Salaries are usually paid over 13 months (the tredicesima).
Example: €35,000 gross in Italy
A 13-payment employee salary, 2026 rates — computed by the Saldora API.
Net annual
€25,947
Net monthly
€1,996
Income tax
€5,042
Effective rate
25.9%
How salary tax works in Italy
- IRPEF 2026: 23% up to €28k, 33% €28k–€50k (cut from 35%), 43% above
- INPS employee social security 9.19%, deducted before income tax
- Employment tax credit (detrazione art. 13) that tapers away by €50k
- Cuneo fiscale: tax-free bonus up to €20k, €1,000 extra deduction €20k–€40k
- Regional (0.7–3.33%) and municipal (0–0.9%) surcharges vary by comune
Freelancers can choose the regime forfettario — a 15% flat substitute tax (5% for the first 5 years of a new activity) on 78% of revenue, VAT-exempt, for revenue up to €85,000 — or the ordinary regime with full IRPEF. Switch to Freelancer to compare both.
Italy salary tax — frequently asked questions
How much tax will I pay on a salary in Italy?
IRPEF is progressive: 23% up to €28,000, 33% from €28,000 to €50,000, and 43% above. On top come regional and municipal surcharges, and INPS social security of 9.19%. The employment detrazione and, for lower incomes, the cuneo-fiscale bonus reduce the burden. Enter your gross above for an exact breakdown.
What changed for 2026?
The 2026 Budget Law (L. 199/2025) cut the middle IRPEF rate from 35% to 33% for income between €28,000 and €50,000, and confirmed the cuneo-fiscale measures — a tax-free supplement for incomes up to €20,000 and an extra €1,000 deduction for €20,000–€40,000 — as structural.
What is the regime forfettario for freelancers?
It's a simplified flat-tax regime for partita IVA holders with revenue up to €85,000: a 15% substitute tax (just 5% for the first five years of a new activity) charged on a fixed percentage of revenue (78% for professionals), with no VAT and no IRPEF. For most small freelancers it is far cheaper than the ordinary regime — the calculator lets you compare.
Do regional and municipal taxes affect my net pay?
Yes. Regional surcharges range from about 0.70% to 3.33% and municipal ones up to 0.9%, depending on where you live. The calculator applies a representative default, so your exact figure may vary slightly by comune.
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Estimates based on publicly available 2026 tax rules for Italy. For informational purposes only — not tax advice. Consult a qualified tax advisor for your specific situation.