Lazio (Rome) Income Tax Calculator 2026

What actually lands in your account from a salary in Lazio (Rome), 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: Campania (Naples) · Emilia-Romagna (Bologna) · 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 €13,465.

Take-home pay

€31,940 per year

About €2,662 a month

Effective tax rate 36.1%

64% you keep€18,060 to taxes and contributions

Assumptions

Based on region: Lazio (Rome), 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), Lazio	-€1,272	Own scale, on the taxable income of €45,405, the same base as national income tax and before any tax credit. The ordinary scale applies from the first euro because the income is above €28,000
Municipal surcharge on IRPEF (addizionale comunale), Rome	-€409	0.90% of the whole taxable income of €45,405, the same base as national income tax and before any tax credit
Take-home pay	€31,940	Effective rate 36.1%

Lazio (Rome) 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: €31,940

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: €41,981 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.

Lazio in 2026: one reduced rate up to a threshold, then the full scale from euro one

Italian income tax on a salary is national IRPEF plus a regional and a municipal surcharge, each a separate tax on the same income. The national part is on the Italy salary page; this page is about the regional rule, which for 2026 is unlike anything the other four regions do.

Most regional surcharges in Italy are ordinary marginal scales, each slice of income at its own rate, arithmetic you can do in your head. Lazio’s 2026 rule is not that. If your taxable income for surcharge purposes is at most €28,000, the whole of it is charged at 1.73%. One euro above that and the ordinary Lazio scale applies instead, again from the first euro: 1.73% up to €15,000, then 3.33% on everything else, which is the statutory ceiling for this tax and where Lazio stays all the way to the top.

The threshold is therefore not a bracket boundary. It is a switch between two different scales, and a switch of that kind produces a cliff rather than a step in marginal rate. Our engine cannot model Lazio as a single scale for exactly this reason: it has to pick the scale by looking at your total income first.

What the cliff costs, in euro

At exactly €28,000 of taxable income the regional surcharge is €484.40. At €28,001 the ordinary scale gives €692.43. Lazio softens the landing with a flat credit of €60 for taxable income between €28,001 and €30,000, bringing it to €632.43. One euro of extra income, €148.03 of extra regional surcharge.

Then the credit ends, and ending is itself a step: €699.00 at €30,000 of taxable income, €759.03 at €30,001. Two cliffs inside €2,000 of each other, and neither is visible on a payslip. In salary terms, on an employee pension contribution of 9.19%, the first threshold sits at roughly €30,830 of gross pay and the second at about €33,040. Ordinary Rome salaries, both of them.

The credit cannot turn into a refund. If it exceeds the surcharge due it simply cancels it, and the remainder is gone.

Rome is the one city allowed above the national cap

Italian municipalities may not exceed 0.8% unless a statute expressly says otherwise. Roma Capitale has had that derogation since 2011, and it uses it: 0.9%, against an exemption of €14,000.

That exemption is a cliff too, the same shape as the regional one. At €14,000 of taxable income Rome takes nothing; at €14,001 it takes €126.01, on the whole amount. So a Rome salary can cross two separate cliffs on its way up, one municipal and one regional, at two unrelated income levels.

The threshold is tested before any credit

Both surcharges sit on the same taxable income national IRPEF runs on, deductible items taken off and detrazioni left in place. In Lazio that is not a technicality, it decides which side of the cliff you land on. The income measured against the threshold is your taxable income before any credit, so the employment credit that cuts your national tax by several hundred euro cannot pull you back under the line. The credits settle one question about the surcharges, and only as a yes or no: in a year when IRPEF net of them comes out at zero, neither surcharge is charged at all. Which region and which comune apply is fixed by your tax domicile on 1 January, so a move to Rome during the year changes nothing until the following January.

What changed in 2026

The scale on this page comes from the regional stability law of 31 December 2025 and is set for 2026 through 2028. The reduced rate and the credit, the two things that make this page different from the other four, are drafted for 2026 only, and the previous year’s credit ran over a wider band, so the 2025 figures are not interchangeable with these. On the city side, Rome had adopted no 2026 decision at our last verification: the ministry’s 2026 list shows the marker for a comune that has not deliberated this year, and the previous year’s rate and exemption stay in force by tacit extension. Those are the numbers here, flagged provisional for that reason. A decision published by 20 December would apply retroactively to the whole of 2026.

Questions people actually ask

A raise would push me just past the Lazio threshold. What actually happens?

The reduced rate stops applying to your whole income, and the ordinary scale takes over from the first euro, so the regional surcharge jumps by more than a hundred euro on a single euro of extra income. A small flat credit covers the band immediately above the threshold and gives back about half of it, then that credit ends too, in a second and smaller step. Between the two steps a raise of a few hundred euro leaves you worse off than no raise at all. Run both figures in the calculator before you sign; the effect is real and it is in the regional law, not an artefact of our rounding.

Is the threshold measured on my gross salary?

No, on taxable income, which for an employee is gross pay less the deductible social contributions. That is several thousand euro below gross, so the salary at which the cliff bites is higher than the threshold itself. The calculator does the conversion for you: enter gross and watch the regional line.

Does the reduced rate come back in 2027?

The regional scale itself is set through 2028, but the reduced rate and the credit are written for the 2026 tax year alone. The previous year had its own version of the credit over a wider income band, which is a good reason not to reuse last year's numbers. What 2027 looks like depends on the regional budget law passed at the end of 2026.

Why does Rome charge more than other Italian cities?

Because it is allowed to. Ordinary municipalities are capped by national law; Roma Capitale has had an express statutory derogation above that cap since 2011 and uses it in full. Rome's exemption threshold is also a cliff of the same shape as the regional one: nothing at or below it, the full rate on your whole income one euro above.

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: Rome had published no 2026 delibera as of 2026-08-06. MEF's official 2026 list shows '0*' for Rome, 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 Rome's officially published 2025 ones (0,9 % / 14 000 €). (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 9 cases, and higher in 2 cases.

Important limitations 14

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.
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 Lazio or to Rome 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.