Calculate your net monthly salary in Italy from annual gross compensation (RAL): progressive 3-bracket IRPEF, INPS contributions, and regional/municipal taxes.
| Tax / Bracket | Rate 2026 |
|---|---|
| INPS (contributi previdenziali lavoratore) | 9,19 % (con esonero contributivo per redditi bassi) |
| 1° Scaglione IRPEF (fino a 28.000 €) | 23,00 % |
| 2° Scaglione IRPEF (28.000 – 50.000 €) | 35,00 % |
| 3° Scaglione IRPEF (oltre 50.000 €) | 43,00 % |
| No tax area lavoro dipendente | 8.500 € |
| Addizionale regionale | 1,23 % – 3,33 % a seconda della regione |
| Addizionale comunale | circa 0,80 % |
| TFR (Trattamento di Fine Rapporto) | 6,91 % accantonato annualmente |
| Contributi INPS a carico azienda | circa 30,00 % oltre la RAL |
Under the 2024–2026 tax reform, the first two brackets were consolidated: income up to €28,000 is taxed at 23%, €28,000 to €50,000 is taxed at 35%, and income over €50,000 is taxed at 43%.
Italian collective labor agreements (CCNL) commonly mandate distributing annual compensation over 13 months (13th month bonus in December) or 14 months (14th month bonus in June/July). Total annual salary remains the same.
TFR is a mandatory deferred compensation benefit (~6.91% of annual gross) accumulated by the employer and paid out upon termination of employment or invested in a pension fund.
e-Buhalteris provides automated multi-currency cloud accounting and invoicing.
Start free trial →