paycalc·euEU salary & tax calculators · 2026
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Italy net salary calculator 2026

The calculator subtracts employee INPS social contributions (IVS, 9.19%), net IRPEF under the Art. 11 TUIR 2026 brackets (23%–33%–43%), the regional surtax (addizionale regionale) and municipal surtax (addizionale comunale), and adds the Trattamento Economico Speciale tax-free bonus (TES, L. 207/2024) for incomes up to €40,000. The Trattamento Integrativo credit (D.L. 3/2020) applies for incomes up to €28,000. Sources and verification status are shown with the result.

Net / month€1,585.99from €2,000.00 gross
Gross salary (Retribuzione lorda)€2,000.00
Income tax (IRPEF netta)-€186.99
Regional surtax (Addizionale regionale)-€27.22
Municipal surtax (Addizionale comunale)-€16.00
Net salary (Stipendio netto)€1,585.99

Effective deduction rate 20.7 % · of which income tax 11.5 %

Dataset last reviewed 2026-07-17 · tax year 2026 · 119 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

  1. Employee INPS social contributions (IVS, provisional rate 9.19%) are computed on the gross annual salary (RAL) up to the pensionable ceiling of €122,295; income above that ceiling is subject to a 1% solidarity contribution.
  2. The IRPEF taxable base (reddito complessivo) equals gross salary; employee INPS contributions are not deductible for income-tax purposes (TUIR Arts. 49-51).
  3. Gross income tax (imposta lorda IRPEF) is computed using the three 2026 brackets (L.199/2025 Art.1 c.3): 23% up to €28,000, 33% from €28,001 to €50,000, and 43% above €50,000.
  4. The employee tax credit (detrazione per lavoro dipendente, Art. 13 TUIR) reduces gross IRPEF: up to €1,955 for incomes at or below €15,000 (with a guaranteed minimum), tapering to zero at €50,000; an extra €65 credit applies for incomes between €25,001 and €35,000.
  5. The Trattamento Economico Speciale (TES, L.207/2024 commi 4-9) adds a tax-free bonus to take-home pay for incomes up to €20,000 (7.1% up to €8,500 / 5.3% up to €15,000 / 4.8% up to €20,000), or an additional tax credit of up to €1,000 for incomes from €20,001 to €40,000, phasing out linearly to zero at €40,000.
  6. The regional surtax (addizionale regionale, from 1.23% to a maximum of 3.33% depending on region) and the municipal surtax (addizionale comunale, up to 0.80%) are applied on reddito complessivo. Annual net income = RAL - INPS - net IRPEF - surtaxes + TES bonus.

FAQ

What is RAL?

RAL (Retribuzione Annua Lorda) is the total contractual annual gross salary before any deduction; it normally includes the mandatory tredicesima (13th-month) salary required by collective bargaining agreements (CCNL).

What is the effective no-tax threshold for employees in 2026?

At a gross income of approximately €8,500 the employee tax credit (€1,955) equals gross IRPEF, reducing net income tax to zero. The TES non-taxable bonus (7.1% of income) still adds to take-home pay at and below this level.

What is the Trattamento Economico Speciale (TES)?

TES replaced the old social contribution discount (esonero contributivo) from 2025. For incomes up to €20,000 the employer tops up net pay with a non-taxable state-funded bonus; for incomes from €20,001 to €40,000 an additional tax credit of up to €1,000 reduces IRPEF directly.

Why does my net salary differ by region of residence?

The regional income surtax (addizionale regionale) varies significantly across Italy: Sicilia and Veneto apply a flat 1.23%, Lazio reaches 3.33% for incomes above €28,000, and Campania applies 3.33% above €50,000. The difference can amount to several hundred euros per year.

How is the tredicesima (13th-month salary) taxed?

The tredicesima equals one-twelfth of the RAL. INPS and IRPEF are withheld at ordinary rates, and any resulting discrepancy versus the full-year liability is settled in the year-end conguaglio by the employer no later than 28 February of the following year.

Sources and verification

Dataset last reviewed 2026-07-17 · tax year 2026 · 119 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

12 sources
  • normattiva.it — DPR 917/1986 (TUIR) Art. 11 — Scaglioni e aliquote IRPEF 2026
  • normattiva.it — L. 30 dicembre 2025 n. 199 (Legge di Bilancio 2026) Art. 1 comma 3 — reduced bracket 2 from 35% to 33% effective 2026
  • normattiva.it — DPR 917/1986 (TUIR) Art. 13 comma 1 — Detrazioni per lavoro dipendente
  • normattiva.it — D.L. 5 febbraio 2020 n. 3 Art. 1 (as modified by L.207/2024) — Trattamento Integrativo: EUR 1,200 gross minus EUR 75 reduction = EUR 1,125 net/year
  • normattiva.it — L. 207/2024 (Legge di Bilancio 2025) Art. 1 commi 4-9 — Trattamento Economico Speciale (TES)
  • normattiva.it + INPS circolari — L. 335/1995 Art. 1 c. 10 — total IVS rate 33%; employee share 9.19% per historical INPS FPLD split (stable since 1996). 2026 INPS circular not accessible.
  • INPS — INPS Circolare n. 6 del 30-01-2026, par. 6 'Massimale annuo della base contributiva e pensionabile': EUR 122,295.00 for 2026
  • normattiva.it — D.Lgs. 6 maggio 2011 n. 68 Art. 6 — addizionale regionale base rate 1.23%
  • Ministero dell'Economia e delle Finanze — MEF Dipartimento Finanze — Addizionale Regionale IRPEF Lombardia 2026, band1 <=15,000 EUR: 1.23%
  • MEF — MEF — Addizionale Regionale Lazio 2026, band1 <=15,000: 1.73% (L.R. 20 del 31 dicembre 2025)
  • MEF — MEF — Addizionale Regionale Campania 2026, band1 <=15,000: 1.73%
  • MEF — MEF — Addizionale Regionale Sicilia 2026: flat 1.23% all income

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Italy tax guides

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