Income Tax in Italy — 2026 Guide
Key insight: INPS contributions sits on top of income tax and isn't optional: Employees contribute roughly 9-10% of gross salary to INPS (national social security), with a larger employer-side contribution on top. Most people underestimate their total deduction by focusing on income tax alone.
Italy uses a progressive income tax system, with marginal rates rising from the lowest bracket up to a top rate of 43%.
At a glance
- Currency: EUR (€)
- Tax year: 2026
- Top marginal rate: 43%
- Standard deduction (estimated): €0
- Typical filing deadline: 31 May
- Tax authority: Agenzia delle Entrate
- Payroll/social contribution: INPS contributions
How income tax works here
Most residents of Italy pay tax on income earned during the 2026 tax year. Employers typically withhold tax throughout the year, with a final reconciliation filed after the year ends. Self-employed individuals and those with additional income sources usually need to file a return directly with the tax authority.
Use the calculator on this page to estimate your take-home pay: enter your gross annual income and see an instant breakdown of tax owed, effective rate, and net income.
Who has to pay it: residency rules
You are an Italian tax resident if registered in the civil registry, or resident/domiciled in Italy for more than 183 days in a calendar year.
Payroll and social contributions
Employees contribute roughly 9-10% of gross salary to INPS (national social security), with a larger employer-side contribution on top. This calculator's estimate covers income tax only — budget separately for INPS contributions.
Common mistake to avoid
Quoting only the national IRPEF rate and forgetting the regional and municipal surtaxes, which combined typically add another 1-3 percentage points.
Important note on accuracy
The bracket figures on this page reflect Italy's published 2026 tax-year rates. They do not account for every credit, allowance, surcharge, or regional variation that may apply to your situation. Always confirm your final tax position with Agenzia delle Entrate or a licensed local tax advisor before filing or making financial decisions.