Personal income tax (IRPEF) rates

2019 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

 

Search here for your municipality and find the applicable rate for your local authority

 

Search here for your region and your regional tax rate

(Searches are in Italian on the Italian Ministry Web Site)

Bracket of Income

5 Comments on Personal income tax (IRPEF) rates

    • 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

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