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. All 2026 rates and credits come from official primary sources (TUIR, L. 207/2024, L. 199/2025, INPS).
| Gross salary (Retribuzione lorda) | €2,000.00 |
| Social insurance (INPS IVS) | -€183.80 |
| 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 %
How this is calculated
- Employee INPS social contributions (IVS, provisional rate 9.19%) are computed on the gross annual salary (RAL) up to the pensionable ceiling (approximately €119,650, provisional); income above that ceiling is subject to a 1% solidarity contribution.
- The IRPEF taxable base (reddito complessivo) equals gross salary; employee INPS contributions are not deductible for income-tax purposes (TUIR Arts. 49-51).
- 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.
- 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.
- 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.
- 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.
Official sources
Data last verified 2026-07-17 · tax year 2026 · 115 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
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 massimale contributivo — 2025 value EUR 119,650 (DM Ministero Lavoro, updated annually by ISTAT). 2026 DM not accessible.
- 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.
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