← Back to data sources
Draft — one of the two inputs isn’t checked yet

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.

Income tax by Italian region

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.

Two of three layers, and gross of credits
  • The municipal surcharge is not included. Each comune sets its own, and we haven’t ingested them yet. It is small next to the other two but not nothing, and it is the only layer that varies within a region — so these figures rank regions against each other, and are not a final bill for any one address.
  • These are gross figures — tax before credits. Detrazioni (the no-tax area, and the income-type credits that taper as income rises) are not modelled anywhere on this site. Real liability is lower, often much lower at modest incomes.
  • Regions revise mid-year. MEF publishes a date per region, and this year's range from 2026-01-19 to 2026-06-19, so two rows here can be effective as of different dates.

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.

RegionNational IRPEFRegional surchargeBoth% of income
Friuli-Venezia Giulia4 bands8,7503519,10126.0%
Basilicataflat 1.23%8,7504319,18126.2%
Bolzano (autonomous province)3 bands8,7504319,18126.2%
Sardegnaflat 1.23%8,7504319,18126.2%
Siciliaflat 1.23%8,7504319,18126.2%
Trento (autonomous province)4 bands8,7504319,18126.2%
Valle d'Aosta/Vallée d'Aosteflat 1.23%8,7504319,18126.2%
Venetoflat 1.23%8,7504319,18126.2%
Marche4 bands8,7505029,25226.4%
Lombardia4 bands8,7505109,26026.5%
Liguria3 bands8,7505679,31726.6%
Calabriaflat 1.73%8,7506069,35626.7%
Toscana4 bands8,7506319,38126.8%
Emilia-Romagna4 bands8,7506459,39526.8%
Abruzzo3 bands8,7506699,41926.9%
Puglia4 bands8,7507039,45327.0%
Piemonte4 bands8,7508239,57327.4%
Molise4 bands8,7508499,59927.4%
Campania4 bands8,7508689,61827.5%
Umbria4 bands8,7508719,62127.5%
Lazio4 bands8,7509269,67627.6%
The legislation
Sources · data as of 2026-08-09
  • National IRPEF scheduleLegge di Bilancio 2026 (L. 199/2025), amending TUIR art. 11 — The statutory IRPEF rate schedule: 23% to EUR 28,000, 33% to EUR 50,000, 43% above. Hand-encoded from the legislation, not scraped. Used to compute IMPOSTA LORDA — tax before credits — never tax payable: detrazioni are not modelled, so any figure derived from it overstates what someone actually pays. Verified 2026-08-25 against TUIR art. 11 as amended by L. 199/2025 — see data/tax/irpef-national-2026.json's verificationNotes.
  • Regional surchargeMEF — Dipartimento delle Finanze — Regional IRPEF surcharge, scraped live from MEF's per-region rate lookup for tax year 2026. status: draft — see docs/data-sources.md §4.2.