Italy Income Tax Calculator 2026

What actually lands in your account from a salary in Italy, 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.

Your region has its own page with the local scale: Campania (Naples) · 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 €12,837.

Take-home pay

€32,568 per year

About €2,714 a month

Effective tax rate 34.9%

65% you keep€17,432 to taxes and contributions

Assumptions

Based on region: Lombardy (Milan), 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), Lombardy	-€689	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), Milan	-€363	0.80% of the whole taxable income of €45,405, the same base as national income tax and before any tax credit
Take-home pay	€32,568	Effective rate 34.9%

Compare with another country:Spain Poland Portugal

Understand your result

Which regime is mine, and what does it require?

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. Every condition is listed in full: this is the page the comparison cards link to instead of quoting the law on a card.

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: €32,568

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: €42,272 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.

Italy has no tax-free allowance. It has a credit that fades.

Nothing is carved out of your income before the scale runs. The base is gross pay minus your INPS pension contribution of 9.19%, and its first euro is taxed at 23%. What keeps low pay untaxed is a credit against the tax rather than an allowance against income: the detrazione for employment income, €1,955 up to €15,000 of taxable income, then shrinking by formula to nothing at €50,000. A second credit of €1,000 runs from €20,000 and fades out by €40,000.

Take relief off the tax instead of off the income and the effective rate stops climbing smoothly. It steps.

Two of the steps are visible in the breakdown. The €1,000 credit appears in full the moment taxable income passes €20,000; at €25,000 the employment credit picks up another €65. Cross either line by a euro and you keep more than that euro, so the effective rate falls. Between the steps the credits taper and it climbs faster than the brackets alone would explain.

Lower down sits a bigger jump: the trattamento integrativo of €1,200 for taxable income up to €15,000, switched on once your gross tax outgrows the employment credit. It is handed over as cash and is not taxable, so at the bottom of the range net pay can exceed gross minus contributions minus tax. A payment is not a refund.

Your credits do not touch the two surcharges

Two further taxes sit on top of national IRPEF: the addizionale regionale set by your region, the addizionale comunale set by your town. Both run on the same taxable income as the national scale, and both are computed before any detrazione. The credits that halve your national tax do nothing to either.

They work as a switch instead. If your credits wipe out the national tax, no surcharge is due at all; the first euro of IRPEF that survives them turns both on, against the whole base.

The regional scale is not a copy of the national one either. Lombardy runs from 1.23% to 1.73% over four brackets, breaking first at €15,000, a threshold national IRPEF does not have. Lazio charges 3.33% from that same point, the legal maximum for a region. Whatever national rate you were quoted, your real marginal rate is that one plus two local ones.

Your town’s exemption is a cliff, not an allowance

Most towns set a threshold below which their surcharge is not charged. It reads like an allowance and behaves like a step: a euro above the line and the rate applies to your whole taxable income, not to the part above it. Across the five cities on this site the thresholds run from €11,790 in Turin to €23,000 in Milan, with Naples at €12,000, Rome at €14,000 and Bologna at €15,000.

The size of the step is the rate times the threshold, so the most generous exemption also produces the sharpest jump, and every one of the five lands inside the range of ordinary salaries rather than at the edges. Each city page works out what its own step costs and at which gross salary you meet it.

The rate above the line is flat in four of the five cities, and Naples asks the most of them at 1%. Turin is the exception: it runs a scale, reaching 1.2% above €50,000 of taxable income, which is the highest municipal rate any of the five charges.

Whether a 2026 city rate is really a 2026 rate is a separate question. A town’s decision counts for a tax year only if it is published by 20 December of that year; without a new one the previous year’s figures stay in force by tacit extension. As of our last verification that was the position in all five cities on this site, Milan and Rome included, so every city page carries its rate and threshold flagged as provisional and says when we check again.

The region is decided on 1 January

Your region and town for the whole year are the ones where your tax domicile was on 1 January. Not where you moved in March, not where the employer sits. Move from Turin to Milan in the spring and you pay Piedmont and Turin for the entire year. This calculator assumes a full year in one place, so in the year of a move, select the place you left.

The difference is worth measuring rather than guessing, because both surcharges hit the whole base and not a top slice. Run the same salary in Lombardy, then in Lazio, and read the two surcharge lines. The address is the one input here you can still change before signing anything.

Two regimes for new arrivals, and the stronger one is the quiet one

Impatriati is the one everyone has heard of: 50% of your Italian employment income stays out of the base for five years, the exempt amount capped at €300,000 a year. The conditions are heavy. No Italian tax residence in the three years before the move, a high-qualification profile, and a commitment to stay tax resident for four years; leave early and you repay what you claimed, with interest.

The other one is barely discussed and it is stronger. With a university degree and two continuous years of documented teaching or research abroad, the teachers and researchers regime keeps 90% of your Italian teaching and research pay out of the base for six tax periods, with no income ceiling at all. No four-year lock-in, and nothing already claimed is taken back if you leave: the test is that you stay resident, year by year. It is not State aid either, so other aid you have had cannot eat into it.

No euro carries both regimes, so on one salary they are alternatives and the larger exemption wins. Two limits before you count on it. It covers only the pay for the teaching or research itself, and the article carrying it is repealed from 1 January 2027, re-enacted inside the new income tax code whose text we have not checked. This page computes 2026. Under either regime INPS stays due on the whole salary: lighter tax, same pension base.

What this number is not telling you

We model a single employee with no dependants, on a permanent contract, for a full year in the private sector. Family credits and itemised credits are both absent, so a couple with children pays less than shown.

Two gaps run in different directions. If your employer averages more than fifteen employees, a further slice of your gross goes to INPS as the employee share of the wage-guarantee contribution, so your take-home is a little under what you see; we leave it out because the form never asks how large your employer is, and charging it to everyone would be wrong for everyone at a small firm. The real understatement is elsewhere: financial-sector managers whose bonus exceeds their fixed pay owe a surtax on the excess that this page does not compute.

What changed in 2026

The middle bracket fell from thirty-five percent to 33% on 1 January, on income between €28,000 and €50,000. It amends the code permanently rather than for one year, and it is worth two points of whatever part of your income falls between those thresholds. Months later the Agenzia delle Entrate’s summary page was still printing the old rate in its table, a fair reminder that an official website and the law are different documents.

Contribution figures moved too: the pension ceiling is now €122,295, and the additional 1% employee contribution starts at €56,224. Weighing Italy against somewhere else on the same offer? The Spanish and Polish pages take a salary apart in their own way.

Questions people actually ask

Is the Italian income tax rate really 23 percent at the bottom?

It is the bottom national rate, and it is never the whole bill. Two local surcharges are added on top of national IRPEF: one set by your region, one by your town, each with its own scale and its own base. Neither is reduced by the credits that shrink your national tax, because both are computed on your taxable income before any credit is applied. Across the five regions on this site they add between roughly two and four and a half points to every euro of taxable income, and your INPS pension contribution comes off before any of that.

I move to Milan in March. Do I pay the Milan surcharges this year?

Not for that year. Both surcharges follow your tax domicile on 1 January, not where you live when the payslip is issued. Move from Turin to Milan in March and the whole year is charged at Turin and Piedmont rates; Milan starts from the following 1 January. Our figures assume you spent the full year in the region you select, so for the year of a move read the previous location instead.

Impatriati or the teachers and researchers regime: which one do I take?

If you genuinely qualify for the teachers and researchers regime, it is the better of the two on the same pay. It leaves ninety percent of your teaching or research pay out of the base with no income ceiling, against half your pay capped at six hundred thousand euro of income under the inbound-worker regime. It also has no four-year lock-in and no clawback with interest if you leave Italy early, and it is not granted as State aid. The catch is the entry test: a university degree plus at least two continuous years of documented teaching or research abroad, and only the pay for the teaching or research itself is covered.

Why did my effective tax rate fall after a small raise?

Because the Italian no-tax area is delivered as credits, and two of them arrive as steps rather than slopes. Cross twenty thousand euro of taxable income and a thousand-euro credit appears in full at once; cross twenty-five thousand and another sixty-five euro is added. At each of those lines an extra euro of gross pay leaves you with more than an extra euro in hand, so the effective rate dips. It is the shape of the statute, not an artefact of this calculator.

Does this include my spouse and children?

No. The calculation models a single employee with no dependants, so it applies only the employment credit, the extra employee credit and the two reliefs paid as tax-free cash. The credits for a dependent spouse, for children aged twenty-one and over and for dependent parents are not applied, and neither are itemised credits such as health costs or mortgage interest. Every one of those would lower the tax, so if you have a family the real bill is below the figure shown here.

5 figures are 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 5

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
pit.municipal_surcharge: Bologna had published no 2026 delibera as of 2026-08-06. MEF's official 2026 list shows '0*' for Bologna, 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 Bologna's officially published 2025 ones (0,8 % / 15 000 €). (what we relied on) · we re-check after 2026-12-21
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
pit.municipal_surcharge: Milan had published no 2026 delibera as of 2026-08-06. MEF's official 2026 list shows '0*' for Milan, 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 Milan's officially published 2025 ones (0,8 % / 23 000 €), unchanged since 2020. (what we relied on) · we re-check after 2026-12-21
pit.municipal_surcharge: Turin had published no 2026 delibera as of 2026-08-06. MEF's official 2026 list shows '0*' for Turin, 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 rates 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 Turin's officially published 2025 ones (0,8/0,8/1,1/1,2 % with an 11 790 € exemption). (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 15 cases, and higher in 2 cases.

Important limitations 24

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.
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 Emilia-Romagna or to Bologna 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.
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.
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 Lombardy or to Milan 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.
Your real tax may be LOWER: Piedmont grants 100 EUR per dependent child to taxpayers with more than two dependent children, and 500 EUR per dependent child with a disability, against the regional surcharge. These credits are not applied here. Applies to: Piedmont residents with three or more 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 Piedmont or to Turin 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.