Gross IRPEF calculator
Work out Italy's gross personal income tax (IRPEF) on a taxable income using the official brackets and rates, bracket by bracket.
Gross tax
€7,100.00
Average rate: 23.67%
| Bracket | Rate | Amount taxed | Tax |
|---|---|---|---|
| €0.00 – €28,000.00 | 23 % | €28,000.00 | €6,440.00 |
| €28,000.00 – €50,000.00 | 33 % | €2,000.00 | €660.00 |
| over €50,000.00 | 43 % | €0.00 | €0.00 |
Not included in the calculation
- Tax credits (employment, pension, dependants, expenses)
- Regional and municipal surtaxes
- Social security contributions
- Reduction of tax credits for total incomes above €200,000 (from 2026)
Worked example
Taxable income of €80,000 in 2026
Each bracket is taxed at its own rate; then the amounts for the brackets are added up.
| 23% on €28,000.00 | €6,440.00 |
| 33% on €22,000.00 | €7,260.00 |
| 43% on €30,000.00 | €12,900.00 |
| Gross tax | €26,600.00 |
Official figures: the Agenzia delle Entrate table “Aliquote e calcolo dell'Irpef” gives €13,700 on the first €50,000 plus 43% of the part above.
Frequently asked questions
What are the IRPEF brackets in 2026?
23% up to €28,000; 33% over €28,000 and up to €50,000; 43% over €50,000 (art. 11 TUIR).
What changed from 2025?
On income from €28,000 to €50,000 the rate goes from 35% to 33% (Law 199/2025, art. 1, comma 3).
Is the gross tax what I actually pay?
No. It is the tax under art. 11 TUIR before tax credits (detrazioni), and it leaves out the regional and municipal surtaxes. The employment tax credit is worked out with the tool below. Employment tax credit calculator (detrazione, art. 13 TUIR)
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 2 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.
Related calculators
Guides that use this calculator
Sources
- Aliquote e calcolo dell'Irpef, Agenzia delle Entrate (retrieved on 6 October 2026)
- Legge 30 dicembre 2025, n. 199, art. 1, commi 3 e 4, Normattiva (retrieved on 6 October 2026)