Germany vs Italy: salary after tax 2026
I live in Germany and I'm thinking about Italy · · rules checked 14 Nov 2026 · sources
The full picture
| Line | Germany, standard | Italy, impatriate regime | Difference |
|---|---|---|---|
| Gross salary | €100,000 | €100,000 | €0 |
| Income tax | €23,593 | €12,740 | −€10,853 |
| Tax-free salary | – | €45,186 | |
| Social security | €18,377 | €9,628 | −€8,749 |
| Total tax and contributions | €41,970 | €22,368 | −€19,602 |
| Net per year | €58,030 | €77,632 | +€19,602 |
| Net per month average | €4,836 | €6,469 | +€1,633 |
Year by year
Staying in Germany, standard rules apply. The impatriate regime lasts 5 tax years from your move to Italy.
What drives the difference
Less income tax in Italy. The impatriate regime taxes only 50% of salary in Italy.
Less in contributions. Contributions come to €9,628 a year in Italy, against €18,377 in Germany.
The tax benefits
Germany has no tax regime for people who move there. Moving costs are still deductible in the year you move; the Germany calculator works them out.
Read what movers can deductOnly 50% of salary is taxed (40% with a child under 18), for people moving to Italy who weren't resident there for 3 years. Contributions are paid in full.
Read the impatriate regime guideSources and limits
Germany
- Einkommensteuergesetz (EStG), §§ 32a, 39b · gesetze-im-internet.de
- Solidaritätszuschlaggesetz 1995, §§ 3, 4 · gesetze-im-internet.de
- Sozialversicherungsrechengrößen-Verordnung 2026 · gesetze-im-internet.de
- SGB V (Krankenversicherung), §§ 241, 242 · gesetze-im-internet.de
- SGB XI (Pflegeversicherung), § 55 · gesetze-im-internet.de
- SGB VI (Rentenversicherung), § 158 · gesetze-im-internet.de
- SGB III (Arbeitsförderung), § 341 · gesetze-im-internet.de
Italy
- Testo unico delle imposte sui redditi (DPR 917/1986), artt. 11, 13 e 49-51 · Normattiva
- Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026) · Normattiva
- Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, c. 4-9 · Normattiva
- Decreto legislativo 27 dicembre 2023, n. 209, art. 5 · Normattiva
- INPS, circolare n. 6 del 30 gennaio 2026 · INPS
- Addizionale regionale IRPEF, Regione Lombardia · Regione Lombardia
Employment contract, single, constant salary. Not covered: self-employment, partial years, joint filing, children (except Italy's impatriate share).
Calculated by our 2026 rules. How each country is tested, and what isn't checked yet, is on the methodology page.