Italy · 2026
Italy Salary calculator
Work out your take-home pay in Italy for the 2026 tax year. Enter your gross annual salary and this tool removes the two things every employee on a standard contract pays: the INPS social-security contribution withheld from your wage, and IRPEF, the national income tax, reduced by the employment credit and the cuneo fiscale credit where they apply. What is left is your retribuzione netta. The figures assume a private-sector employee taxed as a single person with no family credits, and they leave out the regional and municipal surtaxes, which depend on where you live.
| Gross salary (retribuzione lorda) | 55.000 € |
| IRPEF (imposta sul reddito)National income tax after the employment and cuneo credits; regional/municipal surtaxes excluded | -13.677 € |
| INPS contributions (contributi previdenziali)Employee share, FPLD private-sector employee | -5055 € |
| Take-home pay (retribuzione netta) | 36.268 € |
How it works
- Start with your gross annual salary, the retribuzione lorda agreed in your contract before any deductions.
- Take off the employee INPS contribution. For a private-sector worker this is 9.19% of gross pay, rising to 10.19% on the part of annual pay above EUR 56,224. No contribution is due on pay above the annual ceiling of EUR 122,295 for workers first enrolled after 1995.
- The contribution is deductible, so IRPEF is charged on your gross pay minus that contribution. This taxable figure is your reddito imponibile.
- Apply the IRPEF brackets for 2026: 23% up to EUR 28,000, 33% on the part from EUR 28,000 to EUR 50,000, and 43% on anything above EUR 50,000. The 2026 Budget Law cut the middle rate from 35% to 33%.
- Subtract the employment-income tax credit (detrazione per lavoro dipendente), worth up to EUR 1,955 a year and tapering to zero at EUR 50,000 of income. This credit is what creates Italy’s effective no-tax area of about EUR 8,500 for employees.
- Subtract the extra cuneo fiscale credit where income allows: EUR 1,000 for incomes over EUR 20,000 up to EUR 32,000, tapering to nothing at EUR 40,000. The result is your net tax, which cannot fall below zero.
- What remains after the contribution and the net IRPEF is your take-home pay. Divide by 12 for a rough monthly figure, or by 13 if your contract pays a tredicesima.
Worked example
A EUR 30,000 gross salary in 2026 (single employee, no surtaxes) The employee INPS contribution is EUR 2,757.00 (9.19%), leaving EUR 27,243 taxable. Gross IRPEF on that is EUR 6,265.89, and credits worth about EUR 3,044 (the employment credit plus the EUR 1,000 cuneo credit) cut it to EUR 3,221.60 of net tax. Take-home pay is EUR 24,021.40 a year, roughly EUR 2,002 a month over 12 instalments. Regional and municipal surtaxes, not shown here, would typically take a few hundred euro more.
Frequently asked questions
What changed for 2026?+
The 2026 Budget Law (Legge 199/2025) cut the second IRPEF rate from 35% to 33% on income between EUR 28,000 and EUR 50,000, worth up to EUR 440 a year. For incomes above EUR 200,000 that saving is clawed back through a EUR 440 reduction of certain 19% deductions, a detail this tool does not model. INPS also updated its thresholds for inflation: the 10.19% contribution now starts above EUR 56,224 and the contribution ceiling rises to EUR 122,295. The employment credit and the cuneo fiscale measures carry over from 2025 unchanged.
Why is my real payslip a bit lower than this?+
This tool deliberately leaves out the regional surtax (addizionale regionale, roughly 1.23% to 3.33%) and the municipal surtax (addizionale comunale, up to 0.9%). Those are set by your region and comune and are charged on top of national IRPEF, so a resident of Lazio and a resident of Trentino on the same salary do not pay the same. Expect a few hundred euro a year more than the figure shown.
Does it include the tredicesima or quattordicesima?+
The annual figure already accounts for all your pay over the year, including a 13th (and 14th, where your CCNL provides one) month, because contributions and IRPEF apply to total annual earnings. What changes is the monthly split: if you are paid over 13 instalments, each ordinary month is smaller and December is larger.
What about the trattamento integrativo or the low-income bonus?+
The extra tax credit of the cuneo fiscale package, up to EUR 1,000 for incomes between EUR 20,000 and EUR 40,000, is included in the calculation. Two further supplements are not: the non-taxable bonus of up to 7.1% of pay for employment income up to EUR 20,000, and the trattamento integrativo of up to EUR 1,200 for some lower earners. Both are paid on top of net pay and depend on details beyond a single gross figure, so if you earn under about EUR 20,000 your real take-home may be higher than shown.
Is this the same for the self-employed or public-sector workers?+
No. It models a private-sector employee in the FPLD pension fund, whose employee contribution is 9.19%. Public-sector employees, the self-employed, and collaborators in the Gestione Separata pay contributions on different rates and bases, and many self-employed people use the flat-rate regime forfettario instead of these IRPEF brackets.
Sources
- Aliquote e calcolo dell'IRPEF · Agenzia delle Entrate
- Principali misure della legge di bilancio 2026 · Ministero dell'Economia e delle Finanze
- Circolare n. 4/E del 16 maggio 2025, IRPEF, detrazioni lavoro dipendente, trattamento integrativo · Agenzia delle Entrate
- Circolare INPS n. 6 del 30-01-2026, minimali e massimali di retribuzione 2026 · INPS
Last updated: 2026-01-01 · Applies to 2026
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Models a private-sector employee in the FPLD pension fund, taxed as a single person with no dependants.
- Excludes regional and municipal surtaxes (addizionali), which vary by residence and would raise total deductions.
- Includes the cuneo fiscale extra credit for incomes between EUR 20,000 and EUR 40,000; excludes the non-taxable cuneo bonus below EUR 20,000 and the trattamento integrativo, which can raise net pay for lower earners.
- Does not model the EUR 440 reduction of certain 19% deductions that claws back the rate cut for incomes above EUR 200,000.
- Employer-side contributions (roughly 30% on top of gross) are a cost to the employer and are not part of the employee’s deductions or net pay.
- The annual ceiling and the 10.19% upper contribution rate assume enrolment in a mandatory pension scheme after 1995.
Reviewed by Vikas Dulgunde.