Italian IRPEF Tax Calculator 2025
🏠 Free ToolCalculate Italian progressive income tax (IRPEF) with 2025 brackets: 23% up to 28,000 EUR, 35% from 28,000 to 50,000 EUR, 43% above 50,000 EUR. See tax due, effective rate and bracket breakdown.
| Bracket | Rate | Taxable | Tax |
|---|---|---|---|
| €0 - €28,000 | 23% | €28,000 | €6,440.00 |
| €28,000 - €50,000 | 35% | €7,000 | €2,450.00 |
How it Works
IRPEF (Imposta sul Reddito delle Persone Fisiche) is Italy’s progressive personal income tax. It applies to all residents and is calculated on taxable income using graduated brackets. The 2025 reform consolidated the system into three brackets, simplifying the previous structure.
Our calculator applies the current 2025 brackets: 23% on income up to 28,000 EUR, 35% on the portion between 28,001 and 50,000 EUR, and 43% on everything above 50,000 EUR. Enter your gross annual income and any deductions to instantly see your tax liability, effective rate and a detailed bracket-by-bracket breakdown.
For a complete picture of Italian taxation, also consider regional and municipal surcharges, social security contributions and employment-related deductions. If you are a freelancer under the flat-tax regime (regime forfettario), use our dedicated calculator to compare the simplified taxation with standard IRPEF.
Frequently Asked Questions
What are the Italian IRPEF tax brackets for 2025?
Italy has three IRPEF brackets in 2025: 23% on income up to 28,000 EUR, 35% on income between 28,001 and 50,000 EUR, and 43% on income above 50,000 EUR.
What is the difference between marginal and effective tax rate?
The marginal rate applies to your last euro earned, while the effective rate is the total tax divided by total taxable income. The effective rate is always lower due to the progressive structure.
Are regional and municipal surcharges included?
No, this calculator covers national IRPEF only. Regional surcharges (1.23%-3.33%) and municipal surcharges (0-0.9%) must be added separately.
What are deductions (deduzioni) in Italian tax?
Deductions reduce taxable income before tax is calculated. They include mandatory social security contributions, alimony payments and other items defined by Italian tax law (TUIR).