2021 Rates of Italian Income Tax
(annual amounts)
Bracket of Income (annual amounts)
Rate
Tax on Band
On the first € 15,000
23%
€ 3,450
Above € 15,000 up to € 28,000
27%
€ 6,960
Above € 28,000 up to € 55,000
38%
€ 17,220
Above € 55,000 up to € 75,000
41%
€ 25,420
Over € 75,000
43%
On top of the above rates you need to add
the municipal tax supplement (imposta addizionale comunale) which ranges from 0.1% to 0,9%
and the
supplemental regional tax which varies from 0.70% to 3.33%
depending on region
and bracket of income
Bracket of Income
Is it annual or monthly salary?
Annual
Wonderful information, thanks a lot for sharing kind of content with us. Your blog gives the best and the most interesting information. I wonder if we can gather such practical information about the personal income tax irpef rates . This is a great blog!!
I have a small UK pension, now sent to Italy. Is there any relief for pensioners?
Hi Anna
As an Italian resident in receipt of pension income You can earn up to about Euro 8,000 per year by way of pension income without be liable to tax (providing you have no other income liable to tax at marginal rates). The exact amount of the threshold depends on your personal circumstances – eg. whether you have any other tax deductions or credits – e.g healthcare/pharmaceutical costs, qualifying home refurbishment/energy saving expenses etc. Above that amount you still get a tax credit for pension income but reduces in line with taxable income. All this presupposes yo do not qualify for the special regime for pensioners living in small towns in the South of Italy
As a UK national now resident in Italy, my sole income is UK State Pension.
Am I liable for Income Tax on this? If so I presume I can use the 7% flat tax for the South ( Scalea – Calabria ). Thanks.