Italy salary after tax 2026
Rules checked 14 Nov 2026 · enacted rules only · sources
The full picture
| Line | Standard | Impatriate | Difference |
|---|---|---|---|
| Taxable income | €90,372 | €45,186 | −€45,186 |
| Income tax | €33,250 | €12,740 | −€20,510 |
| IRPEF, after deductions | €31,060 | €11,693 | |
| Regional surcharge | €1,467 | €686 | |
| Municipal surcharge | €723 | €361 | |
| Social security | €9,628 | €9,628 | €0 |
| INPS pension and other contributions, 9.19% | €9,190 | €9,190 | |
| Extra 1% above €56,224 | €438 | €438 | |
| Total tax and social security | €42,878 | €22,368 | −€20,510 |
| Effective rate all taxes and contributions, as a share of gross | 42.9% | 22.4% | −20.5 pts |
| Net per year | €57,122 | €77,632 | +€20,510 |
| Net per month average | €4,760 | €6,469 | +€1,709 |
Where every euro goes
Both bars are your €100,000. The regime moves €20,510 from income tax to your pocket.
Your regime years
The regime lasts five tax years: the year you become resident and the next four. After that, standard rules apply.
Your tax steps
Standard rates are national IRPEF plus a Milan regional part, and reach 44.73% on your last euros. The regime taxes only 50% of your income, so your last euros fall on the 34.72% step.
Plus a flat municipal surcharge of 0.8% on all of it above €23,000.
The impatriate regime
Read the full guideOf your salary is taxed, up to €600,000 a year. 40% with a child under 18.
The year you become resident plus the next 4 tax years.
You must not have been resident in Italy in the 3 tax years before the move.
You must stay resident in Italy at least this long, or pay the benefit back. Social security is still paid in full.
Sources and limits
- 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 income only. INPS contributions assume no Italian contributions before 1996, so the €122,295 ceiling applies. Municipal surcharges come from each municipality's 2026 decision (Rome's is a research draft). Not covered: self-employment, partial years, partners and dependants, deductible expenses.
Calculated by our Italy rules for 2026 and tested against our own worked cases I1 to I4: computed, not yet checked against an independent calculator.