{"id":4961,"date":"2026-01-08T19:38:36","date_gmt":"2026-01-08T18:38:36","guid":{"rendered":"http:\/\/159.65.127.138\/?p=4961"},"modified":"2026-04-10T10:28:45","modified_gmt":"2026-04-10T08:28:45","slug":"personal-income-tax-irpef-rates","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/personal-income-tax-irpef-rates\/","title":{"rendered":"Aliquote IRPEF (Imposta sul Reddito delle Persone Fisiche)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4961\" class=\"elementor elementor-4961\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f339c9b e-con-full e-flex e-con e-parent\" data-id=\"f339c9b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-016bdc1 elementor-widget elementor-widget-text-editor\" data-id=\"016bdc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>These are the personal income tax rates (IRPEF \u2013 <em>Imposta sul Reddito delle Persone Fisiche<\/em>) that apply after 1 January 2024. For applicable rates before that date please click this <a href=\"https:\/\/taxing.it\/it\/historical-personal-income-tax-irpef-rates\/\">link.<\/a><\/p><p>The rates were changed by Legislative Decree No. 216\/2023, published in the Official Gazette No. 303 of 30 December 2023.<\/p><p>The FY 2026 Finance Law (<a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/id\/2025\/12\/30\/25G00212\/SG\" target=\"_blank\" rel=\"noopener\">Law No. 199 of 30 December 2025<\/a>) has amended the IRPEF brackets again. Under Article 1, para 3, the second IRPEF rate is reduced from 35% to 33%, effective from 1 January 2026 (i.e. for income received in FY 2026).\u00a0<\/p><p>The IRPEF rates shown below, together with regional and municipal surcharges, apply to income that is not subject to <em>imposta sostitutiva<\/em> (\u201csubstitute tax\u201d). Below the IRPEF table is a list of examples of income and gains that may be subject to substitute tax instead of the main national, regional, and municipal income taxes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5fcb0b1 e-flex e-con-boxed e-con e-parent\" data-id=\"5fcb0b1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da29a41 elementor-widget elementor-widget-text-editor\" data-id=\"da29a41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1 style=\"text-align: center;\">IRPEF (National Income Tax)<\/h1><h2>Rates for FY 2024 and FY 2025<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f72d8b0 elementor-widget elementor-widget-html\" data-id=\"f72d8b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n  table.irpef-table {\r\n    width: 100%;\r\n    border-collapse: collapse;\r\n    background-color: #002b5c; \/* Dark blue *\/\r\n    color: #f4c27a; \/* Light orange for data rows *\/\r\n  }\r\n\r\n  table.irpef-table thead {\r\n    background-color: #002b5c;\r\n    color: #a0d8ef; \/* Light blue for header text *\/\r\n  }\r\n\r\n  table.irpef-table th,\r\n  table.irpef-table td {\r\n    padding: 10px 14px;\r\n    border-bottom: 1px solid #444;\r\n  }\r\n\r\n  \/* First column left-aligned *\/\r\n  table.irpef-table th:first-child,\r\n  table.irpef-table td:first-child {\r\n    text-align: left;\r\n  }\r\n\r\n  \/* Second and third columns centered (headers + data) *\/\r\n  table.irpef-table th:nth-child(2),\r\n  table.irpef-table th:nth-child(3),\r\n  table.irpef-table td:nth-child(2),\r\n  table.irpef-table td:nth-child(3) {\r\n    text-align: center;\r\n  }\r\n<\/style>\r\n\r\n<table class=\"irpef-table\">\r\n  <thead>\r\n    <tr>\r\n      <th>Bracket of Income (annual amounts)<\/th>\r\n      <th>Rate<\/th>\r\n      <th>Cumulative Tax to Top of Band<\/th>\r\n    <\/tr>\r\n  <\/thead>\r\n  <tbody>\r\n    <tr>\r\n      <td>On the first \u20ac28,000<\/td>\r\n      <td>23%<\/td>\r\n      <td>\u20ac6,440<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Above \u20ac28,000 up to \u20ac50,000<\/td>\r\n      <td>35%<\/td> <!-- Correct rate for 2024\u20132025 -->\r\n      <td>\u20ac7,700<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Over \u20ac50,000<\/td>\r\n      <td>43%<\/td>\r\n      <td>\u2014<\/td>\r\n    <\/tr>\r\n  <\/tbody>\r\n<\/table>\r\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b56104e e-flex e-con-boxed e-con e-parent\" data-id=\"b56104e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ddd8a1 elementor-widget elementor-widget-text-editor\" data-id=\"1ddd8a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1 style=\"text-align: center;\">IRPEF (National Income Tax)<\/h1><h2>Rates for FY 2026<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-346ead3 elementor-widget elementor-widget-html\" data-id=\"346ead3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n  table.irpef-table {\r\n    width: 100%;\r\n    border-collapse: collapse;\r\n    background-color: #002b5c; \/* Dark blue *\/\r\n    color: #f4c27a; \/* Light orange for data rows *\/\r\n  }\r\n\r\n  table.irpef-table thead {\r\n    background-color: #002b5c;\r\n    color: #a0d8ef; \/* Light blue for header text *\/\r\n  }\r\n\r\n  table.irpef-table th,\r\n  table.irpef-table td {\r\n    padding: 10px 14px;\r\n    border-bottom: 1px solid #444;\r\n  }\r\n\r\n  \/* First column left-aligned *\/\r\n  table.irpef-table th:first-child,\r\n  table.irpef-table td:first-child {\r\n    text-align: left;\r\n  }\r\n\r\n  \/* Second and third columns centered (headers + data) *\/\r\n  table.irpef-table th:nth-child(2),\r\n  table.irpef-table th:nth-child(3),\r\n  table.irpef-table td:nth-child(2),\r\n  table.irpef-table td:nth-child(3) {\r\n    text-align: center;\r\n  }\r\n<\/style>\r\n\r\n<table class=\"irpef-table\">\r\n  <thead>\r\n    <tr>\r\n      <th>Bracket of Income (annual amounts)<\/th>\r\n      <th>Rate<\/th>\r\n      <th>Cumulative Tax to Top of Band<\/th>\r\n    <\/tr>\r\n  <\/thead>\r\n  <tbody>\r\n    <tr>\r\n      <td>On the first \u20ac28,000<\/td>\r\n      <td>23%<\/td>\r\n      <td>\u20ac6,440<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Above \u20ac28,000 up to \u20ac50,000<\/td>\r\n      <td>33%<\/td>\r\n      <td>\u20ac7,260<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Over \u20ac50,000<\/td>\r\n      <td>43%<\/td>\r\n      <td>\u2014<\/td>\r\n    <\/tr>\r\n  <\/tbody>\r\n<\/table>\r\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6019434 e-flex e-con-boxed e-con e-parent\" data-id=\"6019434\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ea6dc6 elementor-widget elementor-widget-text-editor\" data-id=\"8ea6dc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1 style=\"text-align: center;\">Regional and Municipal Additional Taxes\u00a0<\/h1>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b66b6c elementor-widget elementor-widget-text-editor\" data-id=\"8b66b6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>On top of the above rates of national income tax you need to add<\/p><ul><li>additional regional tax (<em>addizionale regionale)<\/em> which varies from 0.70% to 3.33%; and the<\/li><li>the additional municipal tax (<em>addizionale<\/em> <em>comunale<\/em>) which ranges from 0.0% to 0.9%<\/li><\/ul><p>depending on region, municipality, brackets of income and applicable rates for the relevant tax year, which are updated from time by resolution of the Regional or Municipal authorities. The links below show the current and historical rates in force although extrapolating these is complex.<\/p><p>You can search below for your Region and Municipality (Comune) and find the applicable rates of Additional Regional and Municipal Taxes.<\/p><p>Searches are in the Italian language on the Italian Ministry Web Site and may not be up to date as some Regions and many Municipalities have not yet published the FY 2026 rates and bands.<\/p><p><a href=\"https:\/\/www1.finanze.gov.it\/finanze2\/dipartimentopolitichefiscali\/fiscalitalocale\/addregirpef\/sceltaregione.htm\" target=\"_blank\" rel=\"noopener\">Department of Finance Additional Regional Tax Rates<\/a><\/p><p><a href=\"https:\/\/www1.finanze.gov.it\/finanze2\/dipartimentopolitichefiscali\/fiscalitalocale\/nuova_addcomirpef\/sceltaregione.htm\" target=\"_blank\" rel=\"noopener\">Department of Finance \u00a0Additional Municipal Tax Rates<\/a><\/p><p><a href=\"https:\/\/www1.finanze.gov.it\/finanze2\/dipartimentopolitichefiscali\/fiscalitalocale\/nuova_addcomirpef\/download\/download.php?anno=2025\">Download Department of Finance\u00a0 Excel Table of Additional Municipal Tax Rates 2025<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50f8a72 e-flex e-con-boxed e-con e-parent\" data-id=\"50f8a72\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4384c8b elementor-widget elementor-widget-text-editor\" data-id=\"4384c8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1 style=\"text-align: center;\">Tax Deductions and Credits<\/h1>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba6da35 elementor-widget elementor-widget-text-editor\" data-id=\"ba6da35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>General Personal Relief\/No Tax Area<\/h3><p>There is no personal relief or general standardized deduction from income which would exempt income from tax &#8211; the rates above apply to all income received in the year.\u00a0<\/p><p>However Italy does have a series of specific deductions and tax credits applicable to certain types of income and costs.\u00a0 Note that these deductions (with the exception of social security contributions) and tax credits are only available to reduce the liability to IRPEF, and in some cases, regional and municipal taxes. Where a substitute tax applies most of the standard deductions and tax credits generally do not apply.<\/p><h3>Standard Tax Credits<\/h3><p>Relief from tax for low income earners is given via tax credit which means that the tax as calculated at the rates above is offset by the credit. wholly or partially depending on total income &#8211; the higher the total income the lower the credit. the credit available depends on type of income &#8211; income from employment, pension income and income from self employment.<\/p><h3>Specific Deductions and Credits<\/h3><p>See <a href=\"https:\/\/taxing.it\/it\/list-of-deductions-and-deductible-expenses\/\" target=\"_blank\" rel=\"noopener\">this article.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-948b33f e-flex e-con-boxed e-con e-parent\" data-id=\"948b33f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70eac62 elementor-widget elementor-widget-text-editor\" data-id=\"70eac62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1 style=\"text-align: center;\">Imposta Sostitutiva\/Substitute Tax<\/h1>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-285e3eb elementor-widget elementor-widget-text-editor\" data-id=\"285e3eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div><p>The rates shown above apply only to\u00a0 income which is not subject to <em>imposta sostititva<\/em> (&#8220;substitute tax&#8221;). Substitute tax applies in place of the scale rates shown above\u00a0 of\u00a0 IRPEF, national income, regional and municipal tax shown above. Whether substitute tax applies &#8211; and it may apply either automatically or at the option of the taxpayer &#8211;\u00a0 depending on the type of income and the applicable treatment under law.<\/p><p>Examples of income that is subject to tax at the <b>scale rates<\/b> shown in the above tables and regional and municipal additional tax are:\u00a0<\/p><ul><li>income from employment<\/li><li><a href=\"https:\/\/taxing.it\/it\/italian-tax-on-foreign-pensions\/\" target=\"_blank\" rel=\"noopener\">pension income<\/a> (except for qualifying pensioners <a href=\"https:\/\/taxing.it\/it\/7-per-cent-flat-tax-for-pensioners-coming-to-live-in-the-of-south-italy\/\" target=\"_blank\" rel=\"noopener\">transferring residence to\u00a0 the South of Italy<\/a> (see below) and certain distributions from regulated Italian supplementary or complimentary pension schemes<\/li><li>business, trading or professional income otherwise than for taxpayers on the <a href=\"https:\/\/taxing.it\/it\/small-taxpayers-flat-rate-tax-regime\/\" target=\"_blank\" rel=\"noopener\">Regime Forfettario<\/a><\/li><li>rent from Italian property (where the option to substitute tax is not taken)<\/li><li>rent from non Italian property\u00a0<\/li><li>royalty income\u00a0<\/li><li>miscellaneous income<\/li><li>distributions from non- EU harmonised investment funds and ETF&#8217;s<\/li><\/ul><div>\u00a0<\/div><\/div><p>Examples of income that are liable to <strong>substitute tax<\/strong> are:<\/p><ul><li>income from pensions where the <a href=\"https:\/\/taxing.it\/it\/7-per-cent-flat-tax-for-pensioners-coming-to-live-in-the-of-south-italy\/\" target=\"_blank\" rel=\"noopener\">option to substitute tax<\/a> at 7% has been taken (NB. if the option has been taken the 7% flat rate will apply to all<a href=\"https:\/\/taxing.it\/it\/italian-source-income\/\" target=\"_blank\" rel=\"noopener\">\u00a0non Italian source<\/a> income).<\/li><li>foreign-source income\u00a0 where election for an annual flat tax is made <a href=\"https:\/\/taxing.it\/it\/new-italian-tax-regime-encourage-high-net-worth-individuals\/\" target=\"_blank\" rel=\"noopener\">(HNWI regime)<\/a><\/li><li>income from investments, e.g. interest, dividends, capital gains\u00a0 &#8211; generally taxed at 26% flat rate. Lower rates may apply (e.g. 12.5% to\u00a0 income from qualifying Treasury bonds)<\/li><li>capital gains deriving from equity type instruments and disposals on certain financial assets (excluding gains on certain non EU harmonised investment funds and ETF&#8217;s)<\/li><li>income from self employment carried out under the\u00a0<a href=\"https:\/\/taxing.it\/it\/small-taxpayers-flat-rate-tax-regime\/\" target=\"_blank\" rel=\"noopener\">Regime Forfettario<\/a><\/li><li>income for<a href=\"https:\/\/taxing.it\/it\/italian-tax-aspects-of-renting-italian-real-estate-for-landlords\/\" target=\"_blank\" rel=\"noopener\"> renting<\/a> Italian property for the option for taxation at a flat rate of 21% on gross receipts has not been taken (<i>cedolare secco<\/i>).<\/li><li>certain distributions from\u00a0 regulated Italian supplementary or complimentary pension schemes<\/li><li>income from crypto assets realised otherwise in the course of a business or deemed business (e.g. mining etc.)\u00a0<\/li><li>capital gains from foreign currency transactions where the average balance of foreign currency accounts exceeds Euro 51,645.69\u00a0 (1 million lire) for at least 7 consecutive working days during the tax year<\/li><\/ul><div>\u00a0<\/div><div>The substitute tax applies to investment income and rental income only where the person receiving the relevant income does not realise the income in the course of a business activity (e.g financial trading or carrying out a property letting business).\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39cb1de e-flex e-con-boxed e-con e-parent\" data-id=\"39cb1de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32be1dd elementor-widget elementor-widget-text-editor\" data-id=\"32be1dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1 style=\"text-align: center;\">Rates of Imposta Sostitutiva\/Substitute Tax<\/h1>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5f75c7 elementor-widget elementor-widget-html\" data-id=\"c5f75c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n  table.substitute-tax-table {\r\n    width: 100%;\r\n    border-collapse: collapse;\r\n    background-color: #002b5c; \/* Dark blue *\/\r\n    color: #f4c27a; \/* Light orange text *\/\r\n  }\r\n\r\n  table.substitute-tax-table thead {\r\n    background-color: #002b5c;\r\n    color: #a0d8ef; \/* Light blue header text *\/\r\n  }\r\n\r\n  table.substitute-tax-table th,\r\n  table.substitute-tax-table td {\r\n    padding: 10px 14px;\r\n    border-bottom: 1px solid #444;\r\n  }\r\n\r\n  \/* First column left-aligned *\/\r\n  table.substitute-tax-table th:first-child,\r\n  table.substitute-tax-table td:first-child {\r\n    text-align: left;\r\n  }\r\n\r\n  \/* Second column centered *\/\r\n  table.substitute-tax-table th:nth-child(2),\r\n  table.substitute-tax-table td:nth-child(2) {\r\n    text-align: center;\r\n  }\r\n<\/style>\r\n\r\n<table class=\"substitute-tax-table\">\r\n  <thead>\r\n    <tr>\r\n      <th>Type of Income \/ Regime<\/th>\r\n      <th>Substitute Tax Rate<\/th>\r\n    <\/tr>\r\n  <\/thead>\r\n  <tbody>\r\n\r\n    <!-- Financial income categories -->\r\n    <tr>\r\n      <td>Capital gains on financial assets<\/td>\r\n      <td>26%<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Income from qualifying Treasury and similar bonds<\/td>\r\n      <td>12.5%<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Dividends on Equities and Distributions from EU harmonized funds and ETF's<\/td>\r\n      <td>26%<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Interest income (possibly with option to tax at scale rates)<\/td>\r\n      <td>26%<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Other financial income<\/td>\r\n      <td>26%<\/td>\r\n    <\/tr>\r\n\r\n    <!-- Crypto -->\r\n    <tr>\r\n      <td>Crypto\u2011asset gains and income (from FY 2026)<\/td>\r\n      <td>33%<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Crypto\u2011asset gains and income (up to FY 2026) and Euro\u2011linked electronic money tokens (EUR\u2011stablecoins) from FY 2026<\/td>\r\n      <td>26% <\/td>\r\n    <\/tr>\r\n\r\n    <!-- Rental income -->\r\n    <tr>\r\n      <td>Rental income (cedolare secca) \u2013 standard rate<\/td>\r\n      <td>21%<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Rental income (cedolare secca) \u2013 three or more properties<\/td>\r\n      <td>26%<\/td>\r\n    <\/tr>\r\n\r\n    <!-- Forfettario -->\r\n    <tr>\r\n      <td>Self\u2011employment income \u2013 Regime Forfettario (startup rate)<\/td>\r\n      <td>5%<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Self\u2011employment income \u2013 Regime Forfettario (standard rate)<\/td>\r\n      <td>15%<\/td>\r\n    <\/tr>\r\n    <tr>\r\n  <td>Income from Italian regulated pension schemes (returns on investments)<\/td>\r\n  <td>9% \u2013 15%<\/td>\r\n<\/tr>\r\n\r\n\r\n    <!-- Special substitute tax regimes -->\r\n    <tr>\r\n      <td>Flat tax for new residents (Art. 24\u2011bis TUIR)<\/td>\r\n      <td>\u20ac300,000 per year<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Additional family member under flat tax regime<\/td>\r\n      <td>\u20ac50,000 per year<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td>Foreign pensioners regime (Art. 24\u2011ter TUIR)<\/td>\r\n      <td>7%<\/td>\r\n    <\/tr>\r\n\r\n  <\/tbody>\r\n<\/table>\r\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-063fa0b e-flex e-con-boxed e-con e-parent\" data-id=\"063fa0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e32202 elementor-widget elementor-widget-html\" data-id=\"5e32202\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<h3>Example: Tax Calculation<\/h3>\n\n<h4>Base Information<\/h4>\n<ul>\n  <li>\n    John, Italian tax resident, not benefitting from any \n    <a href=\"https:\/\/taxing.it\/it\/list-of-special-italian-tax-regimes-for-individuals\/\">\n      special regime<\/a>, has the following income:\n  <\/li>\n<\/ul>\n\n\n<ul>\n  <li>State pension: \u20ac14,000<\/li>\n  <li>Private pension annuity: \u20ac14,000<\/li>\n  <li>EU\u2011harmonised fund distributions: \u20ac16,000<\/li>\n  <li>Airbnb rental income: \u20ac5,000<\/li>\n<\/ul>\n\n<h4>Tax Treatment<\/h4>\n<ul>\n  <li><strong>State pension (\u20ac14,000)<\/strong> \u2192 IRPEF<\/li>\n  <li><strong>Private pension (\u20ac14,000)<\/strong> \u2192 IRPEF<\/li>\n  <li><strong>EU fund distributions (\u20ac16,000)<\/strong> \u2192 26% substitute tax<\/li>\n  <li><strong>Airbnb rental (\u20ac5,000)<\/strong> \u2192 21% cedolare secca<\/li>\n<\/ul>\n\n<h4>Tax Calculation<\/h4>\n<p><strong>IRPEF income:<\/strong> \u20ac28,000<\/p>\n<ul>\n  <li>23% on first \u20ac28,000 \u2192 \u20ac6,440<\/li>\n<\/ul>\n\n<p><strong>Substitute taxes:<\/strong><\/p>\n<ul>\n  <li>EU fund distributions: \u20ac16,000 \u00d7 26% \u2192 \u20ac4,160<\/li>\n  <li>Airbnb rental: \u20ac5,000 \u00d7 21% \u2192 \u20ac1,050<\/li>\n<\/ul>\n\n<h4>Total Tax Due<\/h4>\n<p><strong>IRPEF:<\/strong> \u20ac6,440<\/p>\n<p><strong>Substitute taxes:<\/strong> \u20ac5,210<\/p>\n<p><strong>Total:<\/strong> \u20ac11,650<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d29df2 elementor-widget elementor-widget-text-editor\" data-id=\"0d29df2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>Deductions and offsets<\/h3><p>This is the gross tax due before e.g.\u00a0<\/p><ul><li>standard tax credit for pension income;<\/li><li>deductions for <a href=\"https:\/\/taxing.it\/it\/list-of-deductions-and-deductible-expenses\/\" target=\"_blank\" rel=\"noopener\">personal qualifying expenses<\/a>;<\/li><li>foreign tax credits, where applicable<\/li><\/ul><p>It is unlikely that any foreign tax will be offsetable. The income subject to substitute tax is usually not eligible for a foreign tax credit. <a href=\"https:\/\/taxing.it\/it\/italian-tax-on-foreign-pensions\/\" target=\"_blank\" rel=\"noopener\">Pension income<\/a>, is under most (but not all) of Italy&#8217;s <a href=\"https:\/\/taxing.it\/it\/double-tax-treaties\/\" target=\"_blank\" rel=\"noopener\">tax treaties<\/a> taxable only in the country of residence.\u00a0\u00a0<\/p><p><a href=\"https:\/\/taxing.it\/it\/ivie-ivafe-wealth-tax-on-foreign-property\/\" target=\"_blank\" rel=\"noopener\">Wealth tax<\/a> may also be due.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ff3771e e-flex e-con-boxed e-con e-parent\" data-id=\"ff3771e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>These are the personal income tax rates that apply after 1 January 2024. For applicable rates before that date please click &#8230;.<\/p>","protected":false},"author":1,"featured_media":844,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,54,129,151,762],"tags":[],"class_list":["post-4961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rates","category-blog","category-compliance","category-income-tax-for-individuals","category-capital-gains"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Italian Personal Income Tax Rates | Taxing.It<\/title>\n<meta name=\"description\" content=\"These are the personal income tax rates that apply after 1 January 2024. 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