Campania (Naples) Income Tax Calculator 2026

What actually lands in your account from a salary in Campania (Naples), after income tax and social contributions.

Amounts you enter are per Annual gross salary Region Your region and its main city charge their own surcharges on top of national income tax, so the region changes the number.

Other regions with their own page: Emilia-Romagna (Bologna) · Lazio (Rome) · Lombardy (Milan) · Piedmont (Turin)

Add personal details for a more accurate result 2 settings

Without these we assume the ordinary case. Change anything that applies to you and the number above updates as you type.

How you are taxed

Ordinary IRPEF scale: The default progressive scale (23% / 33% / 43%), how employment income is taxed unless you qualify for and claim one of the two relocation regimes - the inbound-worker regime or the teachers and researchers regime.
Inbound workers regime (regime agevolativo per lavoratori impatriati): You moved your tax residence to Italy from 2024 onwards, were not resident here for the previous three years (six or seven if you work for the same employer or its group), hold a high-qualification or specialisation profile, and commit to staying tax resident for at least four years: half your Italian employment income, up to EUR 600,000 a year, is exempt for five years.
Teachers and researchers regime (agevolazione per docenti e ricercatori): You hold a university degree, spent at least two continuous years teaching or doing research abroad at a university or a research centre, and have moved your tax residence to Italy to teach or do research here: 90% of your Italian teaching and research pay is exempt, with no income limit, for the year of the move and the five following years.

Year in the regime The exempt share of your income falls as the years in the regime pass.

Worth opening: how you are taxed can change this by up to €13,440.

Take-home pay

€31,965 per year

About €2,664 a month

Effective tax rate 36.1%

64% you keep€18,035 to taxes and contributions

Assumptions

Based on region: Campania (Naples), how you are taxed: Ordinary IRPEF scale

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

Where the money goes

Gross salary	€50,000
INPS pension contribution (IVS, employee share)	-€4,595	9.19% up to €122,295
Income tax	-€12,184	Taxable base €45,405. This is the gross tax, before the tax credits on the next line
Tax credits	€399	Employment income credit (detrazione per redditi di lavoro dipendente) (€1,910 × 0.2088, the ratio of €50,000 less the €45,405 income to €22,000, truncated to 4 decimals as the law requires)
Regional surcharge on IRPEF (addizionale regionale), Campania	-€1,201	Own scale, on the taxable income of €45,405, the same base as national income tax and before any tax credit
Municipal surcharge on IRPEF (addizionale comunale), Naples	-€454	1.00% of the whole taxable income of €45,405, the same base as national income tax and before any tax credit
Take-home pay	€31,965	Effective rate 36.1%

Campania (Naples) against the other regions we model

Take-home pay on the same salary, 2026 rules, no special regimes, only the region changes:

Region	€30,000	€50,000	€90,000
Campania (Naples)	€23,127	€31,965	€50,985
Emilia-Romagna (Bologna)	€23,368	€32,323	€51,435
Lazio (Rome)	€23,305	€31,940	€50,990
Lombardy (Milan)	€23,425	€32,568	€52,231
Piedmont (Turin)	€23,232	€32,037	€50,985

Compare with another country:Spain Poland Portugal

Understand your result

Which regime is mine?

Each regime below is checked against the amounts and activity you entered in the form. The conditions the calculator cannot see, like how long you have been in the country and what you did before, you confirm yourself.

Ordinary IRPEF scale : The default progressive scale (23% / 33% / 43%), how employment income is taxed unless you qualify for and claim one of the two relocation regimes - the inbound-worker regime or the teachers and researchers regime.

Fits what you entered in the form.

Take-home pay: €31,965

Inbound workers regime (regime agevolativo per lavoratori impatriati) : You moved your tax residence to Italy from 2024 onwards, were not resident here for the previous three years (six or seven if you work for the same employer or its group), hold a high-qualification or specialisation profile, and commit to staying tax resident for at least four years: half your Italian employment income, up to EUR 600,000 a year, is exempt for five years.

Fits what you entered in the form.

Available for 5 tax years in total
You must not have been tax resident in Italy in the three tax periods before the move (six tax periods if you come to work in Italy for the employer you already worked for abroad or for a company of the same group, seven if you had also worked for that employer in Italy before leaving). The work must be performed in Italy for most of the tax period. You must meet the high-qualification or high-specialisation requirements of Legislative Decree 108/2012 (EU Blue Card) or 206/2007 (regulated professions), or have carried out research work in artificial intelligence technologies. You must commit to remaining tax resident in Italy for at least four years: leave earlier and you lose the regime and repay, with interest, everything already claimed. The regime is granted as EU de minimis State aid, so other aid you have received can limit it. None of these conditions can be checked by the calculator - you assert them yourself.

Take-home pay: €41,864 Impatriati calculator

Teachers and researchers regime (agevolazione per docenti e ricercatori) : You hold a university degree, spent at least two continuous years teaching or doing research abroad at a university or a research centre, and have moved your tax residence to Italy to teach or do research here: 90% of your Italian teaching and research pay is exempt, with no income limit, for the year of the move and the five following years.

Fits what you entered in the form.

Available for 6 tax years in total
You must hold a university degree or an equivalent qualification (a degree awarded abroad is not automatically recognised in Italy - you need a 'dichiarazione di valore' from the Italian consulate), you must have been resident abroad other than occasionally, and you must have carried out documented teaching or research work abroad for at least two continuous years at a university or at a public or private research centre. The two years need not be the two immediately before the move, and teaching periods and research periods can be added together to reach them. In Italy you must actually carry out the teaching or research work - the kind of employer does not matter - and become tax resident here. An Italian citizen who never registered with AIRE qualifies if, in the two tax periods before the move, they were resident in another state under a double-tax treaty. You must stay tax resident in Italy for the whole of the relief: move abroad again and the relief stops from the tax period in which you cease to be resident - but, unlike the inbound-worker regime, nothing you have already claimed is taken back. The exemption covers only the pay for the teaching or research activity itself, not your other income. You cannot combine it with the neo-residenti flat tax of art. 24-bis TUIR, and you cannot apply it and the inbound-worker regime to the same income. None of these conditions can be checked by the calculator - you assert them yourself.

Take-home pay: €45,405 Teachers and researchers calculator

Ticking a box is your own confirmation, not advice. The conditions come from the same verified sources as the rates.

The rate is high because two separate increases stack

A Naples salary carries three income taxes: national IRPEF, which the Italy salary page takes apart, plus a regional and a municipal surcharge. Campania is the reason the last two are worth reading about.

Campania’s regional surcharge runs 1.73% up to €15,000, 2.96% to €28,000, 3.2% to €50,000, and 3.33% above that, which is the statutory maximum no region may pass.

Those published rates are a sum, not a single decision. Underneath sits the 1.23% national base rate every region starts from, then Campania’s own increases voted in its regional law, then a further 0.30 points that national law adds automatically to a region in a health-deficit recovery plan when it misses the plan’s targets, and which a 2013 decree imposed on Campania by name from 2014 onwards. The regional law is even drafted around it, setting its own increases while leaving that provision standing. So the number you pay is a legal consequence of the region’s health accounts, not a line anyone in Naples chose independently.

Naples charges above the ordinary municipal cap

Ordinary Italian cities are capped at 0.8%. Naples charges 1%, and it got there in two moves: 0.8% through 2022, 0.9% from 2023, the current rate from 2024. The derogation that exists for a city in that position is the deficit-repayment agreement with the government that a 2021 statute allows, which lets a signatory comune raise the surcharge past the general limit. We have not read an official text tying Naples’ particular decisions to that agreement, so we do not assert it. What is established is the published rate itself, and publication on the ministry’s portal is what gives a municipal decision effect for the year.

The exemption is €12,000, and like every municipal exemption in Italy it is a cliff rather than an allowance. At €12,000 of taxable income Naples takes nothing. At €12,001 it takes €120.01, on the whole amount.

Where Campania is and is not the most expensive of the five

Add the two lines together and Campania is the heaviest of the five on ordinary salaries, up to roughly €30,000 of taxable income. Past that Lazio overtakes it, because Lazio’s scale reaches the statutory ceiling early and stays there while Campania’s middle bands sit below it. Above roughly €82,000 Piedmont moves ahead of both, on the strength of Turin’s top municipal band. Campania, Lazio and Piedmont in fact stay within about a hundred euro a year of each other across ordinary salaries, so the choice between them is close to a coin toss. The gap that matters on this site is the one to Lombardy, several hundred euro below all three at any salary.

The only relief that reaches this tax, and we do not apply it

Nothing you claim against national IRPEF reduces either surcharge. The detrazioni are credits against the tax rather than deductions from income, so they leave the surcharge base whole, and they settle only one question about it: in a year when IRPEF net of credits comes out at zero, neither surcharge is charged at all. That makes the region’s own credits the only relief that reaches this tax, and Campania grants two of them.

The first is for each dependent child and requires you to have at least two of them, which is a condition and not a starting point: with two children the credit is granted twice, counted from the first child. The second is larger, applies to each dependent child with a disability, and carries no two-child condition. Both stop above an income limit measured for surcharge purposes, both are apportioned by the months and the share of dependency, and neither can create a refund if it exceeds the surcharge due. The calculator has no children input for either, so it leaves them out, and the error runs one way only: if you qualify, your real Campania bill is lower than the figure above, never higher.

What changed in 2026

The regional rates were republished for 2026 unchanged, citing the same norms as the year before, and Campania passed no amending law. Which of them reaches you is decided by where your tax domicile was on 1 January, with no pro-rating for a move during the year. What is unsettled is the city side. Naples had adopted no 2026 decision at our last verification, so its previous year’s rate and exemption carry over by tacit extension, and that is what the calculator applies. Those two figures are flagged provisional here for that reason, not because the value is in doubt.

Questions people actually ask

Why is Campania so much more expensive than Lombardy?

Not because the region chose to be, at least not entirely. Part of the rate is the region's own increase and part is an automatic increase that national law imposes on regions in a health-deficit recovery plan, applied to Campania by name from 2014. The top band then hits the statutory maximum, which no region may exceed. Naples adds a municipal rate above the ordinary cap for cities on top of that.

I have children. Does Campania give anything back?

Yes, and the calculator does not apply it, so your real bill can be lower than the number on this page. Campania grants a credit against the regional surcharge for each dependent child, available to taxpayers with at least two of them, and a separate and larger one for each dependent child with a disability, that one with no two-child condition. Both stop above a taxable-income limit, both are apportioned by months and share of dependency, and neither can turn into a refund.

Is the Naples rate on this page final for 2026?

No. The city had published no 2026 decision at our last check, so the previous year's rate and exemption apply by tacit extension and are what the calculator uses. Publication is what gives a municipal decision effect: one published by 20 December applies to the whole of that year, retroactively from January.

I am moving to Naples this summer. Which surcharges do I pay for this year?

The ones of wherever you were tax domiciled on 1 January, not Campania's. Both surcharges are decided by that single date and are not pro-rated, so a mid-year move inside Italy leaves the whole year billed at your old address and Campania's rates start in January.

One figure is already applied in practice but not yet fixed in law for this tax year. We use them, and we show exactly what each one rests on.

Figures not yet fixed for this tax year 1

These amounts are applied in practice, but the text that fixes them for this tax year does not exist yet: either the statute has not been passed, or the body that sets the figure publishes it later than the year it applies to. We show them because leaving them out would give you a worse answer, not a safer one, and we show you exactly what each one rests on.

pit.municipal_surcharge: Naples had published no 2026 delibera as of 2026-08-06. MEF's official 2026 list shows '0*' for Naples, which the Department of Finance defines as 'il comune non ha adottato la delibera per l'anno in corso'. Under art. 1 comma 169 legge 296/2006 the previous year's rate and exemption stay in force by tacit extension, and MEF itself states that after 20 December it will print the previous year's figures for such comuni. The values stored are Naples' officially published 2025 ones (1,0 % / 12 000 €). (what we relied on) · we re-check after 2026-12-21

Your result can move: personal deductions, family status and special regimes we do not model can make your real tax lower in 10 cases, and higher in 2 cases.

Important limitations 15

Every rule below is real and is left out on purpose. Modelling it would need information this form does not ask you for, or a mechanism we have not built yet. What matters is not that something is missing, but which way it moves your number, so that is what we tell you.

May not apply to you: Five regions and their capital cities are covered: Lombardy (Milan), Lazio (Rome), Campania (Naples), Emilia-Romagna (Bologna) and Piedmont (Turin). The regional and municipal surcharges of whichever you pick are included in the figure. Italy has fifteen more regions and about eight thousand municipalities, each setting its own rate. Regions choose between 1.23% and 3.33%. Municipalities may add up to 0.8 percentage points (art. 1, comma 3, D.Lgs. 360/1998), but the capitals of metropolitan cities carrying a large per-head deficit are allowed by statute to go above that ceiling (art. 1, commi 567 and 572, lett. a, L. 234/2021), and three of the five cities here do: Rome charges 0.9%, Naples 1.0% and Turin up to 1.2%. So do not read 0.8% as a national maximum. Across the five, the combined surcharge runs from about 2.0% of taxable income (Milan, lower incomes) to about 4.5% (Turin, above EUR 50,000). If you live somewhere else, pick the closest of the five and read the two surcharge lines as an indication rather than as your own town's rate. Applies to: Residents of any other region or municipality.
Your real tax may be LOWER: Only the personal tax credits of a single employee with no dependants are applied: the employment credit of art. 13 TUIR (up to EUR 1,955 plus EUR 65), the extra employee credit of L. 207/2024 (up to EUR 1,000), and the two reliefs paid as tax-free cash rather than as credits - the EUR 1,200 trattamento integrativo and the low-income payment worth 4.8% to 7.1% of pay. Any other detrazione you are entitled to is not modelled, and every one of them would lower the tax further. Applies to: Anyone entitled to family or itemised credits.
Your real tax may be LOWER: Family tax credits are not modelled: EUR 950 per child aged 21 to 29, up to EUR 800 for a dependent spouse, EUR 750 per cohabiting dependent parent or grandparent, each tapering with income. We model a single taxpayer with no dependants. Applies to: Taxpayers with a dependent spouse, children aged 21 or over, or dependent ascendants.
Your real tax may be LOWER: Itemised credits and deductions are not modelled: the 19% credits for health costs, mortgage interest, education and similar expenses, complementary pension contributions deductible up to EUR 5,300, and building-renovation credits. Applies to: Anyone with deductible or creditable expenses.
Your real tax may be LOWER: The 2026 substitute taxes for employees are not modelled: 5% on pay increases from collective-agreement renewals for private-sector workers who earned up to EUR 33,000 in 2025, 15% on up to EUR 1,500 of night, holiday and shift allowances for those under EUR 40,000, and 1% on productivity bonuses up to EUR 5,000. Each replaces IRPEF and both surcharges on the amount concerned. Applies to: Private-sector employees receiving those specific payments.
Your real tax may be HIGHER: The 10% surtax on variable pay in the financial sector is not modelled. Bonuses and stock options paid to employees with manager (dirigente) status in the financial sector, and to coordinated and continuous collaborators in that sector, carry an additional 10% tax on the amount exceeding the fixed component of their pay (art. 33, D.L. 31 maggio 2010, n. 78, text in force 1-1-2026 to 31-12-2026). This calculator has no input for sector, job status or the fixed/variable split of pay, so it never applies the surtax. It does not apply at all where the payer instead donates at least twice the surtax to a Third Sector entity (comma 2-ter). Applies to: Financial-sector managers and collaborators whose bonus exceeds their fixed pay.
Your real tax may be LOWER: The employee's 0.30% wage-guarantee (CIGS) contribution is not modelled. An employer that averaged more than fifteen employees owes an ordinary CIGS contribution of 0.90% of the social-security pay base, and 0.30 of those points are withheld from the worker, not from the employer (art. 23, commi 1 and 1-bis, D.Lgs. 148/2015). This calculator has no input for the size of your employer, so it leaves the 0.30% out altogether rather than charge it to the many employees of smaller firms who never owe it. If your employer is above that threshold, about 0.30% more of your gross pay goes to INPS than shown, and because that contribution is deductible your taxable income and your tax are slightly lower than shown. Applies to: Employees of employers averaging more than fifteen employees.
Your real tax may be LOWER: The pension contribution ceiling of EUR 122,295 applies only to workers with no Italian contribution record before 1 January 1996. Someone who was already insured in Italy before then pays contributions on the whole salary, so on a high salary their contributions are higher and their taxable income lower than shown. Applies to: High earners first insured in Italy before 1996.
May not apply to you: The employer cost shown covers the pension contribution only. Unemployment, wage-guarantee, sickness, maternity and accident insurance take the real employer charge to roughly 30% of gross pay, varying by sector, company size and job category. Applies to: Employers (affects the employer-cost figure, not the employee's tax).
Your real tax may be LOWER: Under the inbound-worker regime we model the standard 50% exemption. Workers who move with a minor child, or who have or adopt a child while in the regime, get a 60% exemption instead, and some 2024 arrivals who bought a home in Italy get three extra years. Applies to: Inbound workers with a minor child, and 2024 arrivals who bought an Italian home by the end of 2023.
Your real tax may be LOWER: Under the teachers and researchers regime we model the basic six tax periods. The 90% exemption runs for eight tax periods instead if you have one minor or dependent child, or if you become the owner of a residential property in Italy after the move or in the twelve months before it; for eleven with at least two children; for thirteen with at least three. A child born or adopted while you are in the regime extends it the same way, so someone in year seven or later may still be paying the reduced tax while this calculator already shows the full one. Applies to: Teachers and researchers with dependent children, or who buy a home in Italy.
Your real tax may be HIGHER: The teachers and researchers exemption covers only the pay for the teaching or research activity carried out in Italy, not everything you earn. This calculator takes a single salary figure and exempts 90% of all of it, so if part of your pay is for something other than teaching or research, your real tax is higher than shown. Applies to: Teachers and researchers whose pay is not entirely for teaching or research.
Your real tax may be LOWER: Campania grants two credits against the regional surcharge, neither applied here. (1) Having at least two dependent children is the ELIGIBILITY CONDITION; the credit itself is 30 EUR for EACH dependent child counted from the first, so a taxpayer with two children gets 60 EUR, not 30 EUR. (2) Separately, 40 EUR for each dependent child with a disability under art. 3 legge 104/1992, with no two-child condition. Both require taxable income of at most 28 000 EUR for surcharge purposes, are apportioned by percentage and months of dependency under art. 12 TUIR, and cannot produce a refund. Applies to: Campania residents earning up to 28 000 EUR with at least two dependent children, or with a dependent child with a disability.
May not apply to you: The region and municipality are those of the taxpayer's tax domicile on 1 January of the tax year. Someone who moves to Campania or to Naples during the year still owes the previous location's surcharges for that year. Applies to: Anyone relocating within Italy during the tax year.
Your real tax may be LOWER: Taxpayers under the flat-rate regime forfettario pay no regional surcharge at all. Applies to: Self-employed on the regime forfettario.

This calculator is for information only and is not tax advice. Rates and thresholds change; check the methodology page for sources and verification dates, and confirm your own situation with a qualified adviser.