Italy Net Salary Calculator (Stipendio netto: IRPEF, INPS, Cuneo fiscale)
From the gross RAL to the net: INPS, IRPEF with the cuneo fiscale, and the surcharges.
Try before you buy.
- Free preview: your net pay per payment in full, with the first rows of the payslip and of the IRPEF working and the rules that apply; every other figure is hidden.
- Locked until you unlock it: download and copy.
- Unlock: Pro pass, ₹179 for 30 days or ₹79 for 1 week, a one-time payment unless you choose automatic renewal. Unlock: Pro pass, $5.99 for 30 days or $2.99 for 1 week, a one-time payment unless you choose automatic renewal.
Ways to unlock shows how to get the full result.
Printing this result is locked in the free preview.
Italy · stipendio netto INPS · IRPEF at 23, 33 and 43% less the detrazioni · cuneo fiscale · regional and municipal surcharges · Sources
- Net pay: —
- INPS: —
- IRPEF: —
- Regional surcharge: —
- Municipal surcharge: —
The payslip of the year
| Line | A year | Per payment |
|---|
IRPEF, step by step
| Step | Amount |
|---|
The surcharges
| Step | Amount |
|---|
Rules used and official sources
- Agenzia delle Entrate: the IRPEF rates and how the tax is worked out (aliquote e calcolo dell’IRPEF)
- Law 199/2025 (budget law), art. 1(3)–(4): the second rate cut to 33% and the 440 € cut of the expense credits above 200.000 €
- TUIR (Presidential Decree 917/1986), arts. 11–16-ter: the rates, the detrazioni and their limits
- Agenzia delle Entrate, Circular 4/E: the employee detrazione, the tax-free sum and the extra detrazione (cuneo fiscale), the trattamento integrativo and the family detrazioni
- Decree-Law 3/2020, art. 1: the trattamento integrativo
- INPS Circular 6/2026: the first pensionable band (the 1% additional rate) and the yearly contribution ceiling
- INPS Circular 11/2024: an employee pension contribution of 9.19% in its worked example
- INPS: contribution rates (aliquote contributive): 33% for the pension of the employees’ fund in all, the other parts by sector and employer
- Department of Finance: the regional IRPEF surcharge (addizionale regionale) of each region, with its bands and special provisions
- Legislative Decree 446/1997, art. 50: the regional surcharge
- Department of Finance: the municipal IRPEF surcharge (addizionale comunale): rates, bands and exemption thresholds
- Department of Finance: find the rate and exemption of your comune
- Legislative Decree 360/1998, art. 1: the municipal surcharge
An estimate from the TUIR, the budget laws and INPS’s figures for a full year of work, with your region’s and comune’s surcharges; not tax advice.
Locked in the free preview. Opens the ways to unlock this result.
Locked in the free preview. Batch runs unlock with a pass.
Locked in the free preview. Query results unlock with a pass.
Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
How this tool is checked
- Based on
- the rules of Italy, as set out under ‘How the net is worked out’.
- Sources
-
This guide cites 9 sources, among them:
- Tests
- 9 automated tests check its results.
- Found an error?
- Report a problem or write to support@mysmartcopilot.com, with what you entered and the result you expected.
About the Italy Net Salary Calculator (Stipendio netto: IRPEF, INPS, Cuneo fiscale)
Work out an employee’s take-home pay in Italy (stipendio netto) from the gross yearly salary, the retribuzione annua lorda or RAL: the employee’s INPS contributions, IRPEF by its three bands less the detrazioni, the measures of the cuneo fiscale and the trattamento integrativo that are paid on top, and the surcharges of your region and comune. It shows the net a year, per payment (12, 13 or 14 a year) and per calendar month, with every step of the working.
The region’s surcharge follows its own bands and special provisions, all 21 regions and autonomous provinces built in; for the comune you enter its rate and exemption from the Department of Finance’s list. Family detrazioni for a dependent spouse, children aged 21 to 29 and parents living with you are optional. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the net pay per payment and the first steps of the working, while the other figures stay hidden until you unlock them with a Pro pass.
How to use it
- Enter the gross yearly salary (RAL) from your contract or offer, and how many payments it is split into: 13 with the tredicesima, 14 with the quattordicesima too.
- Check the INPS rate: 9,19% is filled in, the employee’s pension contribution in INPS’s own example for a private-sector employee; your payslip shows yours.
- Choose your region, and enter your comune’s surcharge rate and exemption threshold (or rates by band).
- Optionally add a dependent spouse, dependent children and parents who live with you.
- Read the net per payment, a year and a month, and the payslip line by line. With a Pro pass, or after unlocking this result, copy the summary or download it as a CSV file.
Examples
INPS 3.216,50 €; IRPEF 7.688,56 € less detrazioni of 2.646,48 € = 5.042,08 €; surcharges 454,98 € and 254,27 €. Net 26.032,17 € a year, 2.002,47 € per payment.
Net IRPEF 1.177,95 €, plus a tax-free sum of 721,94 € and the trattamento integrativo of 1.200,00 €: net 14.020,87 € a year, 1.078,53 € per payment.
INPS 5.551,76 € (1% more above 56.224 €), no employee detrazione above 50.000 €, the province’s credits leave a surcharge of 239,21 €: net 38.596,29 € a year.
The detrazioni (5.592,77 €) pass the gross tax (5.221,58 €): no IRPEF and no surcharges, net 22.702,50 € a year.
How the net is worked out
- INPS: the employee’s share of the pension contribution is 9,19% of the pay in INPS’s own worked example for a private-sector employee (INPS Circular 11/2024); the employees’ pension fund takes 33% in all, the rest from the employer, and the other contributions vary with the sector and the employer (INPS contribution rates); 1% more on the pay above the first pensionable band of 56.224 €, and nothing above the ceiling of 122.295 € for those first insured after 1995 (INPS Circular 6/2026).
- Job income: the gross less those contributions is the income IRPEF taxes.
- IRPEF: 23% up to 28.000 €, 33% to 50.000 €, 43% above (the Agenzia delle Entrate’s rates), less the employee detrazione (1.955 € up to 15.000 €, tapering to nothing at 50.000 €, 65 € more between 25.000 € and 35.000 €) and the family detrazioni, never below zero (TUIR arts. 12 and 13).
- Surcharges: your region’s and your comune’s, on the same income, due only when IRPEF is.
- Paid on top: the cuneo fiscale’s tax-free sum and the trattamento integrativo.
The cuneo fiscale and the trattamento integrativo
Two measures cut the tax on employees’ pay (Circular 4/E). Up to an income of 20.000 € the employer pays a tax-free sum: 7,1% of the job income when it is up to 8.500 €, 5,3% up to 15.000 € and 4,8% above. From 20.000 € to 32.000 € you get an extra detrazione of 1.000 € instead, tapering to nothing at 40.000 €.
The trattamento integrativo is 1.200 € a year for an income up to 15.000 € when your gross tax passes the employee detrazione less 75 € (Decree-Law 3/2020); from 15.000 € to 28.000 € it is the amount by which the family and employee detrazioni pass the gross tax, at most 1.200 €. Both are paid with your salary and are not taxed.
The regional and municipal surcharges
Each region sets its surcharge (addizionale regionale) from a base rate of 1,23%, by bands of income, and many add credits, reductions or exemptions of their own; this calculator holds all 21 from the Department of Finance’s tables. Each comune adds up to 0,8% (0,9% in Roma Capitale), one rate or rates by band, and may set an exemption threshold: at or below it nothing is due, above it the whole income is taxed (the Department of Finance’s page; find your comune). Both are withheld from the following year’s pay.
Limitations
- A full year with one employer and no other income: part-year contracts, a second job, rent and other income change the tax (the IRPEF calculator takes them).
- The INPS rate filled in is the one of INPS’s own example for a private-sector employee; special funds (air transport, performing arts and others), other sectors and other kinds of contract have rates of their own, and the employer’s sector and size add contributions such as CIGS: enter the rate on your payslip.
- Not worked out: the special flat taxes on contract-renewal raises and on night, holiday and shift pay, productivity bonuses, fringe benefits, meal vouchers, supplementary pension and health fund contributions, the impatriati regime and the working mothers’ relief.
- A payslip spreads the year differently: the tredicesima is withheld without the detrazioni, the year is settled at the year-end adjustment (conguaglio), and the surcharges of a year are withheld in the next. The figures here are the year’s totals divided evenly.
- 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 payslip or ask a CAF or a labour consultant.
Privacy
On this device: nothing is sent
Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
What do I get without a pass?
Without a pass, Italy Net Salary Calculator (Stipendio netto: IRPEF, INPS, Cuneo fiscale) shows your net pay per payment in full, with the first rows of the payslip and of the IRPEF working and the rules that apply; every other figure is hidden. Until you unlock it, the result can’t be downloaded or copied. A Pro, Premium or Ultimate pass, a one-time payment unless you choose automatic renewal, unlocks the full result. The pricing page lists the passes and their prices.
How much is 35.000 € gross in Italy net?
About 26.032 € a year in Lombardia with a comune at 0,8%, 2.002 € in each of 13 payments: INPS takes 3.217 €, IRPEF 5.042 € after the detrazioni, and the two surcharges 709 €. Other regions and comuni move it by a few hundred euros.
What is the RAL?
The retribuzione annua lorda: the gross yearly salary in your contract, with the tredicesima (and the quattordicesima where your contract has one), before the employee’s contributions and taxes. Divide it by the number of payments for the gross of a monthly payslip.
Why does the tredicesima give me less than a normal month?
Each month’s pay is withheld with the detrazioni for that month, while the tredicesima is withheld without them, so more tax comes off it; the year-end adjustment (conguaglio), with the December pay or by the end of February, then settles the year’s IRPEF. The year’s total is the same: this calculator divides it evenly.
Do I pay the regional and municipal surcharges in my first year?
They are due on the year’s income but withheld from the following year’s pay, in up to eleven instalments, with an advance of 30% of the municipal one from March. In a first job you see them on your payslips only from the next year.
Is what I enter sent anywhere?
No. Everything is worked out in your browser; nothing you enter is uploaded or stored on a server.