The national schedule has been read against the statute. The regional surcharges are a mechanical extraction from MEF that hasn’t had a commercialista’s eye, and the per-region tax credits in it aren’t modelled. This page is kept out of search until both halves are verified. Nothing here is tax advice.
Italy taxes income in three layers: a national schedule, a surcharge set by your region, and another set by your comune. This compares the first two across all 21 regional schedules, on an income you choose.
At €35,000, the regional surcharge alone ranges from €351 in Friuli-Venezia Giulia to €926 in Lazio — a difference of €575 a year for the same income.
| Region | National IRPEF | Regional surcharge | Both | % of income |
|---|---|---|---|---|
| Friuli-Venezia Giulia | €8,750 | €351 | €9,101 | 26.0% |
| Basilicata | €8,750 | €431 | €9,181 | 26.2% |
| Bolzano (autonomous province) | €8,750 | €431 | €9,181 | 26.2% |
| Sardegna | €8,750 | €431 | €9,181 | 26.2% |
| Sicilia | €8,750 | €431 | €9,181 | 26.2% |
| Trento (autonomous province) | €8,750 | €431 | €9,181 | 26.2% |
| Valle d'Aosta/Vallée d'Aoste | €8,750 | €431 | €9,181 | 26.2% |
| Veneto | €8,750 | €431 | €9,181 | 26.2% |
| Marche | €8,750 | €502 | €9,252 | 26.4% |
| Lombardia | €8,750 | €510 | €9,260 | 26.5% |
| Liguria | €8,750 | €567 | €9,317 | 26.6% |
| Calabria | €8,750 | €606 | €9,356 | 26.7% |
| Toscana | €8,750 | €631 | €9,381 | 26.8% |
| Emilia-Romagna | €8,750 | €645 | €9,395 | 26.8% |
| Abruzzo | €8,750 | €669 | €9,419 | 26.9% |
| Puglia | €8,750 | €703 | €9,453 | 27.0% |
| Piemonte | €8,750 | €823 | €9,573 | 27.4% |
| Molise | €8,750 | €849 | €9,599 | 27.4% |
| Campania | €8,750 | €868 | €9,618 | 27.5% |
| Umbria | €8,750 | €871 | €9,621 | 27.5% |
| Lazio | €8,750 | €926 | €9,676 | 27.6% |