Italy taxes 2026

Start from your situation, not from the name of a tax. Every card is a real calculation on this year's verified rates. Open it and put in your own numbers.

2026 rates confirmed against two independent sources: the official tax administration and PwC. Nothing here rests on one. Last verified 2026-08-06. How we verify

I earn a salary

What actually lands in my account each month?

On €50,000 a year in Lombardy (Milan)

€32,568 take-home pay

effective rate 34.9%

65% you keep

Open the income tax Campania (Naples) Emilia-Romagna (Bologna) Lazio (Rome) Lombardy (Milan) Piedmont (Turin)

I freelance or contract

What is left after income tax and social contributions?

On €60,000 a year in Lombardy (Milan)

€35,062 left after tax and contributions

effective rate 29.9%

58% you keep

Open the freelancer tax

I own a company

From company profit to money in my pocket: both taxes, one number.

On €200,000 of company profit, taken out in full

€106,708 in your pocket

total rate 46.6% across corporate and dividend tax

53% you keep

The whole chain: profit to cash Corporate Tax Dividend Tax

I receive dividends

How much of a dividend survives the tax?

On €50,000 a year

€37,000 dividend after tax

effective rate 26.0%

74% you keep

Open the dividend tax

Compare Italy with another country:Spain Poland Portugal

Sources and verification 80 sources · verified 2026-08-06

Verified 2026-08-06 by tax-verifier. Every figure is confirmed against two independent sources.

Normattiva - TUIR, DPR 22 dicembre 1986, n. 917, art. 11, version 26, 'Testo in vigore dal 1-1-2026 al 31-12-2026' : brackets (23% to 28,000 / 33% 28,000-50,000 / 43% above; national scale applied to reddito complessivo net of oneri deducibili) (retrieved 2026-08-06)
Normattiva - Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026), art. 1, comma 3, block 'art. 1 (commi 1-100)', in force 1-1-2026 : brackets - the 2026 change of the middle rate from 35% to 33% (retrieved 2026-08-06)
PwC Worldwide Tax Summaries, Italy, Taxes on personal income (last reviewed 23 July 2026) : brackets, PwC cross-check (retrieved 2026-08-06)
Agenzia delle Entrate, 'Aliquote e calcolo dell'Irpef' (ultimo aggiornamento 13 gennaio 2026). NOTE: the page's own table is stale and still prints 35% / 14.140 euro; the 2026 figures appear in the running text. : brackets - official cumulative constants (6,440 and 13,700) and order of operations (retrieved 2026-08-06)
Normattiva - TUIR art. 51, comma 2, lett. a), version 35, 'Testo in vigore dal 23-5-2026 al 31-12-2026' (and art. 10, comma 1, lett. e), version 33, in force 31-12-2024 to 31-12-2026) : contributions[*].deductible_from_taxable_income = true (employee mandatory contributions removed from the IRPEF base) (retrieved 2026-08-06)
PwC Worldwide Tax Summaries, Italy, Deductions (last reviewed 23 July 2026) : contributions[*].deductible_from_taxable_income, PwC cross-check (retrieved 2026-08-06)
INPS, news of 2 February 2026 reporting circolare INPS 30 gennaio 2026, n. 6 (valori retributivi e contributivi in vigore dal 1 gennaio 2026) : contributions[inps_ivs_employee].cap, contributions[inps_ivs_additional_employee].brackets thresholds (massimale 122,295; 1% above 56,224) (retrieved 2026-08-06)
Normattiva - Legge 8 agosto 1995, n. 335, art. 2, comma 18, version 17, 'Testo in vigore dal 1-1-2025' : contributions[inps_ivs_employee].cap - who the massimale applies to (retrieved 2026-08-06)
INPS, 'Aliquote contributive' (ultimo aggiornamento 27 settembre 2024) : contributions - total IVS rate 33% for the employees' pension fund (retrieved 2026-08-06)
INPS, circolare 16 gennaio 2024, n. 11 (esonero sulla quota IVS a carico dei lavoratori dipendenti). The page body renders via JS; read as JSON by replacing 'dettaglio.' with 'dettaglio.content-fragment-detail.' and '.html' with '.json'. : contributions[inps_ivs_employee].rate = 9.19% (verifier replaced the researcher's source: a WorkINPS research paper is not administrative practice, so it was swapped for a circolare) (retrieved 2026-08-06)
INPS, circolare 22 febbraio 2011, n. 40, par. 1.1.1: table 'Aliquota IVS da GENNAIO 2011' giving Totale and a carico del lavoratore side by side. Rates unchanged since: the employee share reached its full measure on 1-1-2002. : contributions[inps_ivs_employer].rate = 23.81% - DERIVED, not quoted: no INPS document states 23,81 literally. It is 33.00 (total IVS) minus 9.19 (employee), both taken from the same INPS table. (retrieved 2026-08-06)
PwC Worldwide Tax Summaries, Italy, Other taxes (last reviewed 23 July 2026) : contributions - overall burden, PwC cross-check (retrieved 2026-08-06)
Agenzia delle Entrate, Circolare n. 4/E del 16 maggio 2025, par. 1.2 and Esempio 3, plus footnote 8 to par. 1.1 : refundable_payments[somma_low_income_employee].measured_on - which income picks the percentage band; and refundable_payments[trattamento_integrativo].measured_on = taxable-income. The two payments are measured on DIFFERENT incomes, and this circolare is the authority for both halves. (retrieved 2026-08-06)
Normattiva - D.Lgs. 14 settembre 2015, n. 148, art. 23, version 2, 'Testo in vigore dal 1-1-2022' : limitations - the 0.30% CIGS contribution withheld from the EMPLOYEE (documented, NOT modelled: no employer-size input); corrects the notes' earlier claim that CIG is an employer-only charge (retrieved 2026-08-06)
INPS, circolare 12 dicembre 2023, n. 101. PWC_SILENT: PwC gives only the aggregate 'approximately 10% borne by the employee' and never itemises the Italian employee-side contributions, so the second confirmation is the administrative one, not PwC. : limitations - the 0.30% CIGS employee contribution, administrative confirmation that it is still charged this way (retrieved 2026-08-06)
Normattiva - D.Lgs. 27 dicembre 2023, n. 209, art. 5, version 2, 'Testo in vigore dal 10-10-2025 al 31-12-2026' : regimes[impatriati].exemption and eligibility (50% exempt, EUR 600,000 income cap, 5 years, conditions, 4-year recapture, de minimis) (retrieved 2026-08-06)
PwC Worldwide Tax Summaries, Italy, Income determination (last reviewed 23 July 2026) : regimes[impatriati], PwC cross-check (retrieved 2026-08-06)
Normattiva - D.L. 31 maggio 2010, n. 78, art. 44, version 6, 'Testo in vigore dal 30-6-2019 al 31-12-2026' : regimes[docenti_ricercatori].exemption (90% exempt, no cap, employment AND self-employment income, 6 tax periods) and eligibility (university degree, two continuous years of teaching or research abroad, residence maintained) (retrieved 2026-08-06)
Agenzia delle Entrate, 'Docenti e ricercatori rientrati in Italia - Che cos'e' (ultimo aggiornamento 17 marzo 2026) : regimes[docenti_ricercatori] - administrative confirmation of the 90% / 6 tax periods and of what happens if residence is lost; compatibility with the inbound-worker regime (retrieved 2026-08-06)
Agenzia delle Entrate, guida 'Gli incentivi fiscali per l'attrazione di capitale umano in Italia', pp. 11-12. NOTE: the guide is dated FEBBRAIO 2018 and its DURATION figures are the pre-2019 ones ('4 anni') - used here only for the payroll mechanics and the claim procedure, never for the duration. : regimes[docenti_ricercatori].exemption.exempt_base = taxable-income (the 90% is taken off the imponibile, i.e. after INPS contributions), and the claim procedure listed in the regime notes (retrieved 2026-08-06)
Normattiva - TUIR art. 13, commi 1, 1.1 and 6, version 37, 'Testo in vigore dal 1-1-2025 al 31-12-2026' : tapering_credits[employment_credit] - detrazione per redditi di lavoro dipendente, art. 13 TUIR (the source the field was filled from) (retrieved 2026-08-06)
Normattiva - Legge 30 dicembre 2024, n. 207, art. 1, commi 4, 5, 6 and 9, block 'art. 1 (commi 1-100)', version 27, 'Testo in vigore dal 28-6-2026 al 31-12-2026' : tapering_credits[additional_employee_credit] and refundable_payments[somma_low_income_employee] - the L. 207/2024 extra credit and low-income payment (the source the fields were filled from) (retrieved 2026-08-06)
Normattiva - D.L. 5 febbraio 2020, n. 3, art. 1, comma 1, version 4, 'Testo in vigore dal 1-1-2025' : refundable_payments[trattamento_integrativo] - trattamento integrativo (the source the field was filled from) (retrieved 2026-08-06)
Normattiva - D.Lgs. 15 dicembre 1997, n. 446, art. 50, comma 2, version 9, 'Testo in vigore dal 1-1-2025' (and D.Lgs. 28 settembre 1998, n. 360, art. 1, comma 4, version 15, for the municipal surcharge) : notes - base of the regional and municipal surcharges (before detrazioni) (retrieved 2026-08-06)
Normattiva - D.Lgs. 28 settembre 1998, n. 360, art. 1, comma 3, version 15, 'Testo in vigore dal 13-12-2014'. NOTE for whoever writes the pages: PwC prints the municipal range as 'generally 0% to 0.9%', which is a generalisation, not the legal ceiling - the statutory cap is 0.8 points and the towns above it sit on the derogation below. Do not quote 0.9% as a maximum. : limitations - the municipal surcharge ceiling of 0.8 points and the statutory derogation that lets Rome, Naples and Turin exceed it (retrieved 2026-08-06)
Normattiva - L. 30 dicembre 2021, n. 234, art. 1, commi 567 and 572, lett. a), block 'art. 1 (commi 501-600)', version 80, 'Testo in vigore dal 28-6-2026 al 31-12-2026'. Comma 567 scopes it to capitals of metropolitan cities with a per-capita deficit above EUR 700, for 2022-2042; comma 572 makes the increase one of the measures such a city commits to in its recovery accord. : limitations - the derogation itself (why Naples 1.00%, Turin up to 1.20% and Rome 0.90% are lawful and not a data error) (retrieved 2026-08-06)
Normattiva - D.L. 31 maggio 2010, n. 78, art. 33, version 3, 'Testo in vigore dal 1-1-2026 al 31-12-2026' : limitations - 10% surtax on variable pay in the financial sector (documented, NOT computed: no sector input) (retrieved 2026-08-06)
Normattiva - D.Lgs. 19 giugno 2026, n. 117 (Testo unico delle imposte sui redditi), art. 377 'Decorrenza'. The abrogations in art. 376, comma 1, lett. zzz) - art. 33 AND art. 44, commi 1, 2, 3, 3-ter, 3-quater, of D.L. 78/2010 - were published on 3 July 2026 and appear in Normattiva's update lists dated 03/07/2026, which is why the 'al 31-12-2026' end date on the articles must not be taken on trust: art. 377 is what actually postpones them to 2027. : notes and regimes[docenti_ricercatori].notes - the load-bearing check that the D.Lgs. 117/2026 abrogations do NOT reach tax year 2026 (retrieved 2026-08-06)
Normattiva, Legge 23 dicembre 2014, n. 190, art. 1, commi 54 e 57 (consolidated text in force, last update 03/07/2026) : regimes[forfettario|forfettario-nuova-attivita|forfettario-artigiano|forfettario-commerciante].eligibility, entry limits EUR 85,000 of revenue and EUR 20,000 of staff costs (comma 54); cause ostative incl. non-residents with the 75% rule, partnerships and controlled S.r.l., prevalent invoicing to a current or two-year-old employer, employment income over EUR 30,000 (comma 57) (retrieved 2026-08-06)
Agenzia delle Entrate, Allegato 4 alla legge 190/2014 as replaced by Allegato 2 (art. 1, comma 10) della legge 30 dicembre 2018, n. 145 (GU Serie generale n. 302 del 31-12-2018, S.O. 62/L, p. 214) : regimes[*].deemed_cost.by_activity, the full nine-group coefficient table (40/40/40/54/86/62/40/78/67%) with the ATECO 2007 codes of each group (retrieved 2026-08-06)
Agenzia delle Entrate, Circolare n. 32/E del 5 dicembre 2023 : regimes[*] confirmation of the 85,000 / 100,000 pair, the 15% and 5% rates and the range of the coefficients; retroactive effect of crossing 100,000 on the whole year (retrieved 2026-08-06)
Agenzia delle Entrate, scheda informativa «Regime forfetario» : regimes[*] confirmation of the requirements, the 15%/5% rates, the taxes replaced and the deduction of pension contributions from the forfettario income (retrieved 2026-08-06)
Normattiva, Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, comma 12 : regimes[forfettario].eligibility (comma 57 lett. d-ter): the employment-income cause ostativa is EUR 35,000 for 2026, not the EUR 30,000 of the consolidated text (retrieved 2026-08-06)
Normattiva, Legge 30 dicembre 2025, n. 199 (Bilancio di previsione dello Stato per l'anno finanziario 2026) : tax_year 2026, the Budget Law for 2026 leaves the forfettario untouched. All 973 commi of art. 1 were read (blocks 1-100 through 901-973): the regime is never mentioned, the only occurrence of the root «forfett-» is the word «forfettaria» in comma 727, about how the Guardia di Finanza prices a rescue operation, and nothing in the act amends legge 190/2014 commi 54-89, the INPS rates or the ceilings (retrieved 2026-08-06)
INPS, Circolare n. 8 del 3 febbraio 2026 (Gestione separata, aliquote 2026) : regimes[forfettario|ordinario].contributions rate 0.2607 and cap 122295; the EUR 18,808 minimale is a credit threshold, not a floor (retrieved 2026-08-06)
INPS, Circolare n. 14 del 9 febbraio 2026 (Artigiani ed esercenti attivita' commerciali: contribuzione per l'anno 2026) : regimes[forfettario-artigiano|forfettario-commerciante].contributions: rates 24% / 24.48%, the +1 point step at EUR 56,224, the compulsory minimum on EUR 18,808 (EUR 4,513.92 and EUR 4,604.20 of IVS), the EUR 122,295 ceiling for post-1996 entrants and the resulting maxima EUR 30,011.51 / EUR 30,598.53 (retrieved 2026-08-06)
INPS, Circolare n. 62 del 27 maggio 2026 (Quadro RR del modello «Redditi 2026-PF»; the current-year successor of circolare n. 105/2025, same wording) : regimes[forfettario|forfettario-artigiano|forfettario-commerciante].contribution_base_rule, the contribution base of a forfettario is the reddito LORDO (revenue x coefficient) before deducting the contributions; colonna 2 feeds the Gestione separata, colonna 1 the artisan and trader schemes (retrieved 2026-08-06)
Agenzia delle Entrate, REDDITI PERSONE FISICHE 2026, Fascicolo 3, istruzioni al quadro LM, sezione III : regimes[*] order of operations, primary source: the tax base is the gross forfait income MINUS contributions, while the contribution base is that same gross figure, the two numbers sit in different rows of the return (retrieved 2026-08-06)
INPS, Circolare n. 105 del 27 giugno 2025 (Quadro RR del modello «Redditi 2025-PF») : regimes[forfettario|forfettario-artigiano|forfettario-commerciante].contribution_base_rule, earlier-year statement of the same rule, kept because it spells out that forfettario income is contributory income at all (retrieved 2026-08-06)
Normattiva, Legge 30 dicembre 2021, n. 234, art. 1, comma 8 : notes, IRAP is not due from individual entrepreneurs and professionals from the 2022 tax period onwards, and the norm is still in force in 2026 (retrieved 2026-08-06)
Normattiva, Decreto legislativo 12 giugno 2025, n. 81, art. 1 (consolidated text in force, checked 06/08/2026) : limitations, the coefficients stay keyed to ATECO 2007 even after the move to ATECO 2025, by express provision, until new coefficients are approved (retrieved 2026-08-06)
Normattiva, DPR 22 dicembre 1986, n. 917 (TUIR), art. 77, testo consolidato vigente al 06-08-2026 (esportazione Akoma Ntoso; permalink dell'atto: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917) : standard_rate (retrieved 2026-08-06)
PwC Worldwide Tax Summaries, Italy, Taxes on corporate income : standard_rate (retrieved 2026-08-06)
MEF - Dipartimento delle Finanze, Fiscalita' regionale e locale - IRAP, elenco generale delle aliquote pubblicate e vigenti per l'anno 2026 (file irp2026.csv, codice aliquota 001 'Aliquota ordinaria'); pagina di accesso: https://www.finanze.gov.it/it/fiscalita/fiscalita-regionale-e-locale/IRAP/aliquoteapplicabili/ : surcharges[irap].localities[*].rate (retrieved 2026-08-06)
Agenzia delle Entrate, Dichiarazione IRAP 2026, istruzioni, quadro IR colonna 7 : surcharges[irap] national ordinary rate 3.90% and the 0.92-point regional variation (retrieved 2026-08-06)
Normattiva, D.Lgs. 15 dicembre 1997, n. 446, art. 5 comma 1, testo consolidato vigente al 06-08-2026 (esportazione Akoma Ntoso) : surcharges[irap].notes, base of IRAP differs from the IRES base (retrieved 2026-08-06)
Normattiva, D.L. 6 dicembre 2011, n. 201, art. 2 comma 1, testo consolidato vigente al 06-08-2026 : limitations, IRAP deductible from the IRES base (labour quota) (retrieved 2026-08-06)
Normattiva, D.L. 29 novembre 2008, n. 185, art. 6 comma 1, testo consolidato vigente al 06-08-2026 : limitations, IRAP deductible from the IRES base (flat 10% for interest) (retrieved 2026-08-06)
Normattiva, L. 30 dicembre 2024, n. 207, art. 1 comma 436, testo consolidato vigente al 06-08-2026 : notes, the 20% IRES premiale applies to FY2025 only and is not available in 2026 (retrieved 2026-08-06)
Normattiva, L. 30 dicembre 2025, n. 199 (legge di bilancio 2026), art. 1 comma 74, testo consolidato vigente al 06-08-2026 : limitations, +2 IRAP points on banks and insurers for 2026-2028 (retrieved 2026-08-06)
Normattiva, D.L. 20 febbraio 2026, n. 21, art. 3 comma 1 e tabella 1, testo consolidato vigente al 06-08-2026 : limitations, +2 IRAP points on energy-sector businesses for 2026-2027 (retrieved 2026-08-06)
Normattiva, D.L. 13 agosto 2011, n. 138, art. 2 comma 36-quinquies, testo consolidato vigente al 06-08-2026 : limitations, non-operating companies pay IRES with a 10.5-point surcharge (retrieved 2026-08-06)
Normattiva, DPR 29 settembre 1973, n. 600, art. 27 comma 1, testo consolidato vigente al 06-08-2026 (esportazione Akoma Ntoso; permalink dell'atto: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1973-09-29;600) : options[final-withholding].rate, .withholding_rate, .method (final, not an advance), qualified and non-qualified taxed alike (retrieved 2026-08-06)
PwC Worldwide Tax Summaries, Italy, Withholding taxes : options[final-withholding].rate (retrieved 2026-08-06)
Normattiva, L. 27 dicembre 2017, n. 205, art. 1 commi 1005 e 1006, testo consolidato vigente al 06-08-2026 : options[] has exactly one entry: no election to be taxed on the progressive scale, and the pre-2018 grandfathering window is closed (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Portale del federalismo fiscale, addizionale regionale all'IRPEF, REGIONE CAMPANIA codice regione 05, anno 2026 (data di pubblicazione 29-GEN-26) : pit.regional_surcharge.brackets (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, elenco generale 2026 delle aliquote dell'addizionale regionale in formato CSV (ultimo aggiornamento 19/06/2026) : pit.regional_surcharge.brackets (retrieved 2026-08-06)
Consiglio regionale della Campania, banca dati Leggi regionali e Regolamenti, Legge regionale 30 marzo 2022, n. 7, art. 1 (sostituisce l'art. 1 della l.r. 28 dicembre 2021, n. 31); testo PDF «Scarica il documento», fonte BURC n. 33 del 30 marzo 2022 : pit.regional_surcharge.brackets (regional maggiorazioni behind the published rates), limitations (regional child credits) (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Addizionale regionale all'IRPEF, Disciplina del tributo : pit.regional_surcharge.bracket_method, base of the surcharge, region determined at 1 January, the automatic +0,30 pp for piano-di-rientro regions, exclusion of the regime forfettario (retrieved 2026-08-06)
Normattiva, Decreto-legge 28 giugno 2013, n. 76, art. 11, comma 15 (testo vigente), convertito con modificazioni dalla legge 9 agosto 2013, n. 99 : pit.regional_surcharge.brackets (why the +0,30 pp applies to Campania specifically, closing the gap between the regional maggiorazioni and the published rates) (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Portale del federalismo fiscale, addizionale comunale all'IRPEF, NAPOLI F839 NA : pit.municipal_surcharge (retrieved 2026-08-06)
Normattiva, Legge 30 dicembre 2021, n. 234, art. 1, comma 572, lettera a) (testo vigente) : pit.municipal_surcharge.rate (statutory derogation allowing Naples above the ordinary 0,8 % ceiling) (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Addizionale comunale all'IRPEF, Disciplina del tributo : pit.municipal_surcharge.exemption.type, base and 1 January rule for the municipal surcharge (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Addizionale comunale all'IRPEF, Delibere comunali: adempimenti dei comuni : pit.municipal_surcharge (publication on the portal is what gives a delibera effect for the tax year) (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Addizionale comunale all'IRPEF, Elenchi generali : pit.municipal_surcharge (why no 2026 delibera and what applies instead) (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Portale del federalismo fiscale, addizionale regionale all'IRPEF, REGIONE EMILIA-ROMAGNA codice regione 06, anno 2026 (data di pubblicazione 19-GEN-26) : pit.regional_surcharge.brackets (retrieved 2026-08-06)
Assemblea legislativa della Regione Emilia-Romagna, Demetra, l.r. 20 dicembre 2006 n. 19, art. 2 (testo coordinato: sostituito da art. 2 l.r. 31 marzo 2025 n. 1, comma 3 modificato da art. 3 l.r. 25 luglio 2025 n. 9) : pit.regional_surcharge.brackets, pit.regional_surcharge.bracket_method (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Portale del federalismo fiscale, addizionale comunale all'IRPEF, BOLOGNA A944 BO : pit.municipal_surcharge (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Portale del federalismo fiscale, addizionale regionale all'IRPEF, REGIONE LAZIO codice regione 08, anno 2026 (data di pubblicazione 22-GEN-26) : pit.regional_surcharge.brackets, pit.regional_surcharge.income_conditional_scale, pit.regional_surcharge.credits (retrieved 2026-08-06)
Regione Lazio, Legge regionale 31 dicembre 2025, n. 20 (Legge di stabilità regionale 2026), art. 2, BUR Lazio n. 108 del 31/12/2025, supplemento : pit.regional_surcharge.brackets, pit.regional_surcharge.income_conditional_scale, pit.regional_surcharge.credits (retrieved 2026-08-06)
Regione Lazio, «Misura dell'aliquota dell'addizionale regionale all'imposta sul reddito delle persone fisiche (IRPEF), anno d'imposta 2026» : pit.regional_surcharge.income_conditional_scale (official reading: the whole scale becomes 1,73 % for these taxpayers) (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Portale del federalismo fiscale, addizionale comunale all'IRPEF, ROMA H501 RM : pit.municipal_surcharge (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Portale del federalismo fiscale, addizionale regionale all'IRPEF, REGIONE LOMBARDIA codice regione 10, anno 2026 (data di pubblicazione 28-GEN-26) : pit.regional_surcharge.brackets (retrieved 2026-08-06)
Consiglio regionale della Lombardia, Banca dati delle leggi regionali, l.r. 14 luglio 2003 n. 10, art. 72 (testo coordinato; aliquote sostituite da art. 1 c. 1 lett. a) l.r. 31 marzo 2022 n. 5) : pit.regional_surcharge.brackets (retrieved 2026-08-06)
Regione Piemonte, «TABELLA - Modalità di calcolo dell'addizionale regionale all'IRPEF per gli anni d'imposta 2026 e 2027» : pit.regional_surcharge.bracket_method (worked official example of the marginal computation for the identical instrument) (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Portale del federalismo fiscale, addizionale comunale all'IRPEF, MILANO F205 MI : pit.municipal_surcharge (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Portale del federalismo fiscale, addizionale regionale all'IRPEF, REGIONE PIEMONTE codice regione 13, anno 2026 (data di pubblicazione 29-GEN-26) : pit.regional_surcharge.brackets (retrieved 2026-08-06)
Regione Piemonte, scheda informativa «Addizionale regionale all'IRPEF», sezione «Anni d'imposta 2026 e 2027» : pit.regional_surcharge.brackets, pit.regional_surcharge.bracket_method, limitations (regional child credits) (retrieved 2026-08-06)
Consiglio regionale del Piemonte, Arianna Banca Dati Normativa, l.r. 28 marzo 2022, n. 4, art. 1 (versione vigente, commi 1, 1-bis, 1-ter e 2) : pit.regional_surcharge.brackets, pit.regional_surcharge.bracket_method (retrieved 2026-08-06)
MEF, Dipartimento delle Finanze, Portale del federalismo fiscale, addizionale comunale all'IRPEF, TORINO L219 TO : pit.municipal_surcharge (retrieved 2026-08-06)