Italy Salary Calculator 2026 — Gross to Net
Calculate your Italian take-home pay after IRPEF, INPS, and regional surcharges. Supports employee and forfettario flat-tax modes.
Frequently Asked Questions
How is IRPEF (income tax) calculated in Italy?
IRPEF (Imposta sul Reddito delle Persone Fisiche) uses three brackets in 2026: 23% up to €28 000, 33% from €28 000 to €50 000, and 43% above €50 000 (Legge n. 199/2025). The brackets apply to taxable income, which is gross salary minus INPS employee contributions. A work income deduction (detrazione) of up to €1 955 further reduces the tax due.
What are INPS employee contributions in Italy?
INPS (Istituto Nazionale della Previdenza Sociale) contributions for employees are 9.19% of gross salary up to €56 224, and 10.19% from €56 224 up to the annual cap of €122 295. These are deducted from gross before income tax is calculated. Employers pay an additional ~23–30% in INPS contributions on top of your gross salary.
What is the forfettario regime in Italy?
The forfettario is a flat-tax regime for freelancers and sole traders with annual revenue up to €85 000. A 78% profitability coefficient is applied to revenue (22% deemed costs), and the resulting tax base is taxed at a flat 15% rate (or 5% for the first 5 years of new activity). INPS Gestione Separata contributions of 26.07% on the tax base also apply.
What is the regional and municipal surcharge in Italy?
In addition to IRPEF, Italian employees pay regional (addizionale regionale) and municipal (addizionale comunale) income tax surcharges. Rates vary by municipality; this calculator applies an average combined rate of 2.6% on taxable income. Actual rates range from ~1.2% to ~3.8% depending on your region and municipality.
What is the work income deduction (detrazione per lavoro dipendente)?
Employees earning up to €15 000 taxable income receive the full deduction of €1 955, which is subtracted from IRPEF + surcharge. Between €15 000 and €28 000, the deduction phases out linearly from €1 955 down to €700. Above €28 000, the deduction is zero. This significantly reduces the tax burden for lower and middle earners.
Is the forfettario better than standard employee taxation?
For freelancers, the forfettario often results in a lower effective tax rate than the standard IRPEF system at equivalent income levels, especially below €85 000 revenue. However, it does not allow VAT deduction or deduction of actual business costs. The optimal choice depends on your cost structure and whether you qualify.
What is the 13th and 14th month salary in Italy?
Italian employees typically receive a 13th month (tredicesima) in December. Many sectors also have a 14th month (quattordicesima) in July/summer. These are included in gross annual salary. This calculator works with annual gross which already accounts for all monthly payments including these bonuses.