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IRPEF national brackets
Regional surtax presets
Municipal surtax estimate
Social contribution auto or manual
2027 preview only
HomeCalculatorsTax and LegalItaly Income Tax Calculator

Italy Income Tax Calculator
IRPEF, Payroll Deductions and Net Salary

Estimate Italian employee net salary with national IRPEF, employee contributions, regional surtax, municipal surtax, and an estimated employee work-income deduction.

Tax Year
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Your Italy Payroll Estimate
Core Inputs
Enter salary based on the mode selected below.
mode
Monthly inputs are annualized before calculation.
tax
Family and joint complexity are intentionally left for V2.
INPS
Auto mode is an estimate and not a category-specific certified payroll rate.
%
Estimated employee rate used only in auto mode.
Regional and Municipal Surtax
reg
Preset mode uses practical default regional rates for a few major regions.
IT
Preset rates are structured from official regional addizionale sources.
com
Comune rates vary widely, so this block remains explicitly estimated.
2027 preview only. These figures use 2026 placeholder parameters and are not final.
This calculator is for employees only. It does not model self-employed or forfettario regimes.
Estimated Annual Net Salary
after social contribution, IRPEF and surtaxes
Estimated monthly net salary
Gross Salary Used
annualized
Social Contribution
employee estimate
Taxable Income Used
after contribution
Gross IRPEF
before deduction
Work-Income Deduction
estimated employee deduction
Net IRPEF
after deduction
Regional Surtax
estimated
Municipal Surtax
estimated
Net Annual Salary
take-home estimate
Annual Breakdown
2025 vs 2026
2025 net annual salary
2026 net annual salary
Difference
Auto vs Manual Contribution
Auto contribution net
Manual contribution net
Net difference
Region Comparison
Lazio
Lombardy
Campania
Sicily
Tax Structure
Net IRPEF
Total surtaxes
Total deductions
Gross Salary vs Net Salary
Net salary
Total deductions
5-Year Projection (3% annual salary growth)
YearGross SalarySocial ContributionTax + SurtaxNet Salary
Important: This calculator estimates Italian employee salary using national IRPEF, employee social contribution, regional surtax, municipal surtax, and an estimated work-income deduction. It does not replace employer payroll software, certified payslips, local rate databases, or professional tax advice. It is an estimate only. 2027 outputs are preview only and not final.
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Your Italy payroll estimate is ready. Ask me about IRPEF, social contributions, regional surtaxes, municipal surtaxes, or why payslips can differ.

How Italian Salary Tax Works

An Italian employee salary estimate is not just gross salary minus national IRPEF. It also includes employee social contributions, regional addizionale IRPEF, and municipal addizionale IRPEF. That is why a pure national-bracket-only calculator often overstates take-home pay.

Gross salary input
− Employee social contribution
= Taxable employment income approximation
Apply national IRPEF
− Estimated work-income deduction
= Net IRPEF
+ Regional surtax
+ Municipal surtax
= Total payroll tax burden in this model
This version is an employee estimate only and does not attempt to model every payroll category or local-rate exception.

National IRPEF Explained

The national IRPEF engine in this calculator uses the current three-band structure. Income up to €28,000 is taxed at 23%, income from €28,000 to €50,000 is taxed at 35%, and income above €50,000 is taxed at 43%. [oai_citation:1‡Agenzia Entrate](https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef?utm_source=chatgpt.com)

Regional and Municipal Surtaxes Explained

Regional and municipal addizionali are calculated separately from national IRPEF and can materially change net pay. In this version, regional presets are provided for Lazio, Lombardy, Campania, and Sicily, while municipal surtax is kept as an explicit estimate or manual override because comune rates vary substantially. [oai_citation:2‡www1.finanze.gov.it](https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=08&utm_source=chatgpt.com)

Employee Social Contributions Explained

Employee social contributions reduce take-home pay before the final salary reaches the worker. Exact payroll contribution rates depend on category and payroll setup, which is why this calculator offers an auto estimate and a manual override rather than pretending one single rate is universally exact. [oai_citation:3‡INPS Official Site](https://www.inps.it/it/it/inps-comunica/atti/circolari-messaggi-e-normativa/dettaglio.circolari-e-messaggi.2025.01.circolare-numero-27-del-30-01-2025_14807.html?utm_source=chatgpt.com)

Work-Income Deduction Explained

Employees can benefit from a work-income tax deduction that reduces the final IRPEF burden. This calculator uses a simplified estimate of that deduction and labels it clearly as an estimate, because real payroll implementation can vary with details not modeled here.

Frequently Asked Questions

Is IRPEF the same as total payroll tax?+
No. IRPEF is only the national income-tax component. Regional surtax, municipal surtax, and employee social contributions also affect final take-home pay.
Why do regional and municipal surtaxes matter?+
Because they are added on top of national IRPEF and can materially change net salary depending on the worker’s location and local rates.
Why are social contributions separate from IRPEF?+
Because employee social contributions are payroll contributions, not the same thing as national income tax. Both reduce take-home pay, but they come from different parts of the payroll structure.
Why can my payslip differ from this estimate?+
Real payslips can differ because of category-specific contribution rates, certified local surtax rates, payroll timing, employer settings, and tax adjustments outside the scope of this simplified model.
Why is this not valid for self-employed workers?+
Because self-employed regimes in Italy follow different rules, contribution structures, and tax treatments. This version is intentionally employee-focused only.