Plain Figures Tools

Employment tax credit calculator (detrazione, art. 13 TUIR)

Work out Italy's employment tax credit (detrazione, art. 13 TUIR) from your total income and days worked, using the method in the official instructions.

Employment tax credit (detrazione)

€2,185.00

Coefficient0.2307
Credit (comma 1)€2,185.00
Increase for incomes between €25,000 and €35,000 (comma 1.1)€0.00

Not included in the calculation

Worked example

Income of €20,000, employed all year

The income is between €15,000 and €28,000, so letter b) of art. 13(1) TUIR applies. Employed all 365 days, so nothing is pro-rated; no €65 increase, as the income is not over €25,000.

(28,000 − 20,000) / 13,000, to four decimals0.6153
1,910 + 1,190 × 0.61532,642.207
Credit, in whole euro€2,642.00

Figures worked out by hand from the text of the law, step by step; the calculator must reach the same result or the page is not published.

Frequently asked questions

How much is the employment tax credit in 2026?

€1,955 up to €15,000 of income; up to €28,000: 1,910 + 1,190 × (28,000 − income) / 13,000; up to €50,000: 1,910 × (50,000 − income) / 22,000; above that, nothing (art. 13(1) TUIR). The quotient is taken to four decimals.

Who gets the extra €65?

Anyone with income over €25,000 and up to €35,000 (art. 13(1.1) TUIR).

What if I worked only part of the year?

The credit is cut in proportion to the days worked out of 365. Up to €15,000 of income it does not fall below €690 (€1,380 on fixed-term contracts).

Which tax is the credit taken off?

From the gross IRPEF, which the tool below works out. Gross IRPEF calculator

Which year's rules does this use?

2026; you can also pick 2025. Each year keeps its own rules; earlier years are not changed to match later ones.

Where do the figures come from?

From 4 official sources (the law and the authorities), listed at the bottom of the page with the date each was read. Every calculation is checked against official examples or ones worked by hand from the law.

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Sources