Italy IRPEF rates in 2026
National IRPEF
| Taxable income up to | Rate |
|---|
| €28,000 | 23% |
| €50,000 | 33% |
| Above | 43% |
Lombardy
| Taxable band | Regional rate |
|---|
| Up to €15,000 | 1.23% |
| Up to €28,000 | 1.58% |
| Up to €50,000 | 1.72% |
| Above | 1.73% |
Lazio
| Taxable band | Regional rate |
|---|
| Up to €15,000 | 1.73% |
| Up to €28,000 | 3.33% |
| Up to €50,000 | 3.33% |
| Above | 3.33% |
Campania
| Taxable band | Regional rate |
|---|
| Up to €15,000 | 1.73% |
| Up to €28,000 | 2.96% |
| Up to €50,000 | 3.2% |
| Above | 3.33% |
Municipal surtaxes (latest available resolution)
| City | Rate | Exemption threshold |
|---|
| Milan | 0.8% | €23,000 |
| Rome | 0.9% | €14,000 |
| Naples | 1% | €12,000 |
Special Lazio 2026 rule: taxable income up to €28,000 uses 1.73% on the whole base; income from €28,001 to €30,000 receives €60 relief. Municipal rates use the latest available resolution because no new 2026 resolution for Milan, Rome or Naples was listed.
PwC · INPS · MEF