Turin is the only one of the five cities with a scale instead of a rate
National IRPEF works the same in Turin as everywhere else and is taken apart on the Italy salary page. The two local surcharges are what the address changes, and in Turin the municipal one is built differently from the other four cities on this site.
Four of the five cities we model charge one flat municipal rate. Turin sets a scale instead: 0.8% up to €28,000 across its first two bands, then 1.1% from €28,000 to €50,000, and 1.2% above €50,000. Marginal, slice by slice, on the national income bands, which is the only shape the law allows a city that wants more than one rate.
The consequence is worth spelling out for anyone comparing cities on a headline number. Ordinary comuni are capped at 0.8%, and Turin’s opening bands sit exactly on that cap. Its upper bands do not. On a senior Turin salary the municipal line is heavier than Rome’s, and heavier than Naples’, even though both of those cities look more expensive when you read one rate against another.
The lowest exemption threshold of the five
Turin’s exemption is €11,790, below Milan, Bologna, Rome and Naples. It is a cliff, not an allowance: at or below it the city takes nothing, and one euro above it the scale runs on the whole of your income from the first euro.
At €11,790 of taxable income Turin takes nothing. At €11,791 it takes €94.33. The smallest cliff of the five in euro, and the earliest of the five in income, which is a fair trade only if you earn very little.
The regional scale is a two-year scale
Piedmont’s regional surcharge runs 1.62% up to €15,000, 2.68% to €28,000, 3.31% to €50,000, then the statutory ceiling of 3.33% above that. The region also publishes the running totals for its own scale, which is the clearest confirmation in the country that these surcharges are computed slice by slice rather than as one rate on everything.
Two of those bands went up this year. A regional law passed in August 2025 raised the second band from 2.13% and the third from 2.75%, for the 2026 and 2027 tax years only. From 2028 a different scale is already in the statute: 1.62% up to €28,000, 3.31% to €50,000, the ceiling above. That later scale drops the 15,000 threshold altogether and is markedly lighter in the middle than what applies now.
Two credits the calculator does not apply
Piedmont grants a credit for each dependent child to taxpayers with more than two of them, and a much larger one for each dependent child with a disability. Both work against the regional surcharge, both follow the national rules on apportioning a child between parents and by months of dependency, and the calculator has no input for either. The error runs one way: if you qualify, your real Piedmont bill is lower than the number above.
The base, the date that decides it, and what is still open
Both surcharges stand on the same taxable income national IRPEF runs on, deductible items off, detrazioni left alone: those are credits against the tax and never reduce the surcharge base. They do decide whether the surcharges exist at all. The switch is total rather than proportional: in a year when IRPEF net of its credits comes out at zero, neither surcharge is charged. Which region and which comune bill you is fixed by your tax domicile on 1 January, with no pro-rating for a move during the year. As for the city, Turin had published no 2026 decision at our last verification, so its previous year’s rates and exemption apply by tacit extension. Those are the figures here, flagged provisional, and a new decision published by 20 December would apply retroactively to the whole of 2026.