Italy IRPEF Income Tax Calculator (All Income Types)

About the Italy IRPEF Income Tax Calculator (All Income Types)

Work out the Italian personal income tax, IRPEF (imposta sul reddito delle persone fisiche), for a year: from your total income (reddito complessivo) less the deductible expenses, the gross tax by the three bands, the detrazioni for your kind of income, your family and your expenses, and the net tax you owe, with the surcharges of your region and comune. It takes employment income, pensions, self-employment or small-business income and other income at the ordinary rates, for part of a year too.

The income limits are applied: the detrazioni that fall as income rises, the cap on expense credits above 75.000 €, their phase-out above 120.000 € and the cut above 200.000 €; for employees, the cuneo fiscale and the trattamento integrativo too. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the net IRPEF and the first steps of the working, while the other figures stay hidden until you unlock them with a Pro pass.

From income to net IRPEF

The total income (reddito complessivo) less the deductible expenses (oneri deducibili) is the taxable income. The gross tax (imposta lorda) is 23% of it up to 28.000 €, 33% from 28.000 € to 50.000 € and 43% above: 6.440 € at 28.000 € and 13.700 € at 50.000 € (the Agenzia delle Entrate’s rates; the 33% of Law 199/2025). The detrazioni come off the gross tax, never below zero, and the result is the net tax (imposta netta, TUIR art. 11). The regional and municipal surcharges are worked out on the same taxable income, and only when net IRPEF is due.

Detrazioni for your kind of income

The detrazioni of TUIR art. 13 follow your total income, not the taxable income, and fall to nothing at 50.000 € (the Modello 730 instructions give the same tables):

• Employment: 1.955 € up to 15.000 € (at least 690 €, or 1.380 € on a fixed-term contract, for part of a year); 1.910 € + 1.190 € × (28.000 € − income) ÷ 13.000 € up to 28.000 €; 1.910 € × (50.000 € − income) ÷ 22.000 € above; 65 € more between 25.000 € and 35.000 €; by the days worked.
• Pensions: 1.955 € up to 8.500 € (at least 713 €); 700 € + 1.255 € × (28.000 € − income) ÷ 19.500 €; 700 € × (50.000 € − income) ÷ 22.000 €; 50 € more between 25.000 € and 29.000 €; by the days of pension, and not for the same days as employment.
• Self-employment, small business and other listed income: 1.265 € up to 5.500 €; 500 € + 765 € × (28.000 € − income) ÷ 22.500 €; 500 € × (50.000 € − income) ÷ 22.000 €; 50 € more between 11.000 € and 17.000 €; only without employment or pension income.

Employees also have the cuneo fiscale: a tax-free sum up to 20.000 € of income, an extra detrazione of up to 1.000 € from 20.000 € to 40.000 €, and the trattamento integrativo up to 1.200 € (Circular 4/E).

Family detrazioni

For a dependent spouse: 800 € less a part that grows with income, 690 € from 15.000 € to 40.000 € (with 10 € to 30 € more between 29.000 € and 35.200 €), falling to nothing at 80.000 €. For each dependent child aged 21 to 29, or 21 or over with a disability, 950 € × (95.000 € − income) ÷ 95.000 €, the 95.000 € rising by 15.000 € for each child after the first, shared half each between the parents unless they agree it all goes to the one with the higher income; younger children have the assegno unico instead. For each parent or grandparent living with you, 750 € × (80.000 € − income) ÷ 80.000 €. A dependant’s own income must not pass 2.840,51 € a year (4.000 € for a child aged 24 or under) (TUIR art. 12).

Expense credits and their limits

Many expenses give a detrazione of 19%: health expenses above 129,11 €, interest on the mortgage for your main home up to 4.000 € a year, school and university fees, children’s sport and others, each with its own limit. Three income limits apply on top (TUIR arts. 15 and 16-ter):

• above 75.000 € the expenses count up to 14.000 € (8.000 € above 100.000 €) × a coefficient of 0,5 with no dependent children, 0,7 with one, 0,85 with two, 1 with more or with a child with a disability; health expenses and mortgages taken out before 2025 are left out of it;
• above 120.000 € the credit for most expenses falls in proportion, to nothing at 240.000 €; mortgage interest and health expenses are kept;
• above 200.000 € the 19% credits, health apart, fall by 440 € (Law 199/2025).

Limitations

• Income taxed separately or with a flat tax (the flat-rate regime for small businesses, the cedolare secca, severance and arrears, capital income) is not taxed here; the cedolare secca rent and the flat-rate income you enter count only towards the income limits.
• With employment or pension income and self-employment income together, only the employment or pension detrazione is worked out: the law does not let the two add up.
• The detrazioni for renovation and energy-saving works, donations, rent and other credits besides the 19% expenses are not worked out; nor are foreign income, its tax credit and the rules for non-residents.
• It works out the tax of the year, not what is left to pay or be refunded: the advance payments and the tax already withheld are not taken off.
• Family detrazioni assume the whole year as dependants, and a single parent’s right to take the spouse’s detrazione for the first child, when it is higher, is not worked out; the regional children’s credits follow the region’s rules with the share you choose. A citizen of a country outside the EU and the EEA has no family detrazioni for family members who live abroad (TUIR art. 12 c. 2-bis).
• MySmartCoPilot is not a tax adviser: the result is an estimate from the rules, not tax advice. Check your tax return with a CAF or a tax professional.

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