Italy Personal Income Tax
Detailed personal income tax rates and rules for Italy in 2026.
Italy applies a progressive national income tax (IRPEF - Imposta sul Reddito delle Persone Fisiche) with three brackets as reformed in 2024: 23% up to €28,000, 35% from €28,001 to €50,000, and 43% above €50,000. In addition to national IRPEF, regional surcharges (addizionale regionale) of 1.23% to 3.33% and municipal surcharges (addizionale comunale) of up to 0.8% apply, depending on the region and municipality of residence.
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €28K | 23% |
| €28K – €50K | 35% |
| €50K+ | 43% |
Filing Deadline
September 30 for electronic filing (Modello Redditi); the pre-filled return (Modello 730) is due by September 30 as well
Residency Rule
Individuals who are registered in the Italian civil registry, have their domicile in Italy, or reside in Italy for more than 183 days in a tax year are considered tax residents. Residents are taxed on worldwide income. Italy applies a rebuttable presumption of residence for citizens who move to tax havens.
Additional Notes
Italy offers a flat tax regime for new residents (regime dei nuovi residenti) allowing qualifying individuals to pay a lump-sum tax of €100,000 per year on all foreign-source income (with a €25,000 option per additional family member). This regime is available for up to 15 years. A separate flat tax of 7% is available for retirees relocating to municipalities in Southern Italy with fewer than 20,000 inhabitants.
How Italy Income Tax compares
Italy’s top personal income tax rate of 43% is the 29th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
