How Italian Income Tax Works (2024) — IRPEF
Italy's IRPEF has three national brackets plus addizionale regionale (average 2.1%) and addizionale comunale (average 0.5%). Self-employed with revenue under €85,000 can use the regime forfettario flat tax of 15%, which replaces IRPEF and social taxes.
| IRPEF Rate | Income |
|---|---|
| 23% | €0–€28,000 |
| 35% | €28,001–€50,000 |
| 43% | Over €50,000 |
- →INPS contributi: 9.19% (employees) or 26.07% Gestione Separata (self-employed, deductible)
- →Detrazione lavoro dipendente: up to €1,880 work deduction automatically applied for employees
- →Addizionale regionale: varies by region, national average ~2.1% — added to IRPEF
- →Regime forfettario: 15% flat tax (5% for first 5 years) for self-employed under €85,000 revenue
- →File 730 precompilato (employees) or Redditi PF (self-employed) at agenziaentrate.gov.it
- →SPID digital identity required — register via PosteID or other certified provider