Italy’s 2026 standout is the IRPEF middle-rate cut — 35% → 33% on income between €28,000 and €50,000 — plus a genuinely valuable expat lever: the post-2024 impatriate regime, which exempts 50% of your income (60% with a minor child) from IRPEF for 5 years. On top of IRPEF sit INPS social contributions (9.19%) and regional + municipal surtaxes that most foreign calculators ignore.
Estimates only — not tax advice. Results are computed from official 2026 tax rules; always verify important decisions with the relevant tax authority.
Step 1 — Enter your monthly gross salary in €.
Step 2 — Choose how many months you are paid in. 13 (tredicesima) is standard for employees; some sectors pay 14.
Step 3 — Pick your regime. Standard, or the post-2024 impatriate 50% / 60% exemption if you qualify.
Step 4 — Pick your surtax rate. Rome (2.13% combined) is the default; rates vary by comune of residence.
Step 5 — Read your monthly average net (annual net ÷ 12) and your net per payslip.
INPS (Istituto Nazionale della Previdenza Sociale) — deducted from gross before tax:
| INPS (employee) | 2026 |
|---|---|
| Standard rate | 9.19% of gross |
| Extra contribution | +1% on annual pay above €56,224 |
| Annual ceiling (massimale) | €122,295 (post-1996 contributors) |
Income tax (IRPEF, 3 brackets since the 2024 reform, middle rate cut for 2026) applies to taxable income = annual gross − INPS, minus the impatriate exemption if it applies:
| Taxable income | Rate |
|---|---|
| €0 – 28,000 | 23% |
| €28,001 – 50,000 | 33% |
| Over €50,000 | 43% |
Two credits then reduce the tax: the employment tax credit (detrazione lavoro dipendente) — €1,955 up to €15,000 of income, tapering to zero at €50,000 — which creates a no-tax area of about €8,500; and the ulteriore detrazione of up to €1,000 for incomes between €20,000 and €40,000. Below €20,000, the cuneo fiscale bonus (a non-taxable cash payment of up to about €960 a year) is added to net instead. Finally, regional surtax (1.23%–3.33%) and municipal surtax (up to 0.9%) apply on the same taxable base — the calculator defaults to Rome (2.13% combined).
Example 1 — €3,000/month, 13 months, standard regime, Rome: Annual gross €39,000. INPS 9.19% = €3,584.10 → taxable €35,415.90. IRPEF gross €8,887.25, minus employment credit €1,266.17 and ulteriore detrazione €573.01 = €7,048.07. Surtax 2.13% = €754.36. Annual net = €27,613.47 (€2,301.12/month average, €2,124.11 per payslip).
Example 2 — €5,000/month, 13 months, impatriate 50%, Rome: Annual gross €65,000. INPS €6,061.26 (9.19% + 1% above €56,224) → income €58,938.74, half exempt → taxable €29,469.37. IRPEF gross €6,924.89, minus credit €1,782.43 and ulteriore detrazione €1,000 = €4,142.46. Surtax 2.13% = €627.70. Annual net = €54,168.58 (€4,514.05/month average, €4,166.81 per payslip).
1. Using the old 35% middle rate. For 2026 it is 33% — old calculators overstate tax by up to €440 a year in the €28,000–€50,000 band.
2. Forgetting the surtaxes. Regional + municipal add up to 4.23% at the maximum — ignoring them understates deductions by hundreds of euros.
3. Assuming the old impatriate 70%/90% exemption. That regime ended for new movers in 2024; the current rate is 50% (60% with a minor child).
| Applicable period | Calendar year 2026 |
| Based on | Budget Law L. 199/2025 (IRPEF 33% middle rate); D.Lgs. 209/2023 (impatriate regime); INPS Circ. 6/2026 (9.19%, €122,295 cap); TUIR art. 13 (employment credit); L. 207/2024 (cuneo fiscale) |
| Last verified | 3 November 2026 |
| Assumes | Standard employee; post-1996 INPS contributor; Rome surtax default; no spouse/dependent credits |
| Doesn’t cover | TFR severance accrual (deferred pay); the €200,000 clawback on itemised deductions; pre-1996 contributors (no INPS cap); spouse/dependent credits (child support is benefit-side Assegno Unico) |
Sources: Figures compiled from: Agenzia delle Entrate, INPS.
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23% on taxable income up to €28,000, 33% from €28,001 to €50,000 (cut from 35% by the 2026 Budget Law), and 43% above €50,000 — plus regional surtax (1.23%–3.33%) and municipal surtax (up to 0.9%) on top.
Qualifying new residents get 50% of Italian employment income exempt from IRPEF for 5 years — 60% if you move with a minor child — capped at €600,000 of income a year. You must not have been Italian tax resident in the 3 prior years and must meet the high-qualification requirement (D.Lgs. 209/2023).
INPS is Italy's social security institute. Employees pay 9.19% of gross pay, plus 1% on annual pay above €56,224, up to the €122,295 annual ceiling for post-1996 contributors.
Tredicesima is a legally required extra month's pay, usually paid in December. Some sectors also pay a 14th month (quattordicesima). The calculator lets you choose 12, 13 or 14 months.
📖 How salary deductions work in Italy — full guide
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