Gross salary from net calculator: Italy
Agreed a take-home salary? Find the basic salary that leaves that net after social security and income tax.
Enter the figures and press Calculate: the breakdown shows here, with the rules used.
Results are estimates for planning only, not legal, tax or payroll advice. Rates marked "estimate" are published figures Mihnaro has not confirmed; check them with the country’s tax authority, its social security body or your accountant, and your employment contract. Each rule shows its source.
Rules for Italy and their sources
The version in force from 2026-01-01. "Verified" rules were checked against the official source named; the others are estimates to confirm.
Requires confirmation
These rules of Italy are not applied, or are applied as estimates, because we could not confirm them from an official source yet. What is needed to add them:
- Employer social security %: INPS 9.19% was not read on the official site; the employer’s share differs by sector and size, so there is no cost-to-company calculator. Needed: INPS’s 2026 contribution circular (inps.it) by sector.
Pay and working time
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Currency: EUR Legal basis cited
European Central Bank (euro area) · read 2026-11-01
Social security
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Employee social security %: 9.19% Confirmed by the owner
INPS · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: 9.19% for most private employees, not read on the official site; 1% more over the yearly threshold is not applied. The employer’s share differs by sector and size, so there is no cost-to-company calculator.).
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Social security salary: basic + allowances Confirmed by the owner
INPS · read 2026-11-01
Confirmed by the owner on 2026-11-02.
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Monthly social security salary ceiling (0 = none): 0 Confirmed by the owner
INPS · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: No ceiling applied (it applies only to those first insured after 1995).).
Income tax
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Tax brackets and allowances are: yearly Legal basis cited
Revenue Agency: IRPEF rates and calculation · 2026 · read 2026-11-01
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Income tax brackets: 0–28,000: 23% · 28,000–50,000: 33% · 50,000–∞: 43% Legal basis cited
Revenue Agency: IRPEF rates and calculation · 2026 (Law 199/2025) · read 2026-11-01
23% up to €28,000, 33% to €50,000 (cut from 35% for 2026), 43% above; the cut is neutralised over €200,000 (not applied).
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Personal allowance: single: 0 Legal basis cited
Revenue Agency: IRPEF rates and calculation · read 2026-11-01
No allowance: the employee deduction plays that part.
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Allowances not taxed, up to % of basic: 0% Confirmed by the owner
Revenue Agency: IRPEF rates and calculation · read 2026-11-01
Confirmed by the owner on 2026-11-02.
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Social security comes off taxable income: Yes Confirmed by the owner
Revenue Agency: IRPEF rates and calculation · Art. 51 TUIR · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: Compulsory contributions are not part of taxable pay.).
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Tax credits, rebates and deductions: Deduction for employees · Further deduction (2025 budget law) Legal basis cited
Revenue Agency Circular No. 4 of 16 May 2025 (employee deductions) · Art. 13 TUIR; Law 207/2024 c. 6 · read 2026-11-01
€1,955 up to €15,000; 1,910 + 1,190 × (28,000 − income) ÷ 13,000 up to €28,000; 1,910 × (50,000 − income) ÷ 22,000 up to €50,000. Further deduction of €1,000 between €20,000 and €32,000, falling to nil at €40,000. The €65 extra between €25,000 and €35,000 and the tax-free sum up to €20,000 are not applied.
State, province or regional tax
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States, provinces or regions with their own tax: Lombardy · Lazio · Campania · Sicily · Veneto · Emilia-Romagna · Piedmont · Apulia · Tuscany · Calabria · Sardinia · Liguria · Marche · Abruzzo · Friuli-Venezia Giulia · Umbria · Basilicata · Molise · Aosta Valley Legal basis cited
Ministry of Economy and Finance: regional IRPEF surcharge 2026 · 2026 · read 2026-11-01
Each region’s 2026 surcharge from its page; Trentino-Alto Adige’s provinces are not covered yet.
Each of the 19, with its scale and source
- Lombardy: 0–15,000: 1.23% · 15,000–28,000: 1.58% · 28,000–50,000: 1.72% · 50,000–∞: 1.73% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Lazio: ≤ 28,000 → 0–∞: 1.73% | ≤ ∞ → 0–15,000: 1.73% · 15,000–28,000: 3.33% · 28,000–50,000: 3.33% · 50,000–∞: 3.33% · Lazio deduction Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 1.73% on the whole income up to €28,000; a €60 deduction between €28,001 and €30,000 (regional law 20 of 2025).
- Campania: 0–15,000: 1.73% · 15,000–28,000: 2.96% · 28,000–50,000: 3.2% · 50,000–∞: 3.33% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Sicily: 0–∞: 1.23% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Veneto: 0–∞: 1.23% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Emilia-Romagna: 0–15,000: 1.33% · 15,000–28,000: 1.93% · 28,000–50,000: 2.78% · 50,000–∞: 3.33% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Piedmont: 0–15,000: 1.62% · 15,000–28,000: 2.68% · 28,000–50,000: 3.31% · 50,000–∞: 3.33% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Apulia: 0–15,000: 1.33% · 15,000–28,000: 2.13% · 28,000–50,000: 3.23% · 50,000–∞: 3.33% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Tuscany: 0–15,000: 1.42% · 15,000–28,000: 1.43% · 28,000–50,000: 3.32% · 50,000–∞: 3.33% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Calabria: 0–∞: 1.73% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Sardinia: 0–∞: 1.23% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Liguria: 0–28,000: 1.23% · 28,000–50,000: 3.18% · 50,000–∞: 3.23% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Marche: 0–15,000: 1.23% · 15,000–28,000: 1.53% · 28,000–50,000: 1.7% · 50,000–∞: 1.73% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Abruzzo: 0–28,000: 1.67% · 28,000–50,000: 2.87% · 50,000–∞: 3.33% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Friuli-Venezia Giulia: ≤ 15,000 → 0–∞: 0.7% | ≤ ∞ → 0–∞: 1.23% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 0.70% up to €15,000 of income, else 1.23% on the whole.
- Umbria: ≤ 28,000 → 0–∞: 1.23% | ≤ ∞ → 0–15,000: 1.73% · 15,000–28,000: 3.02% · 28,000–50,000: 3.12% · 50,000–∞: 3.33% · Umbria deduction Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 2026 (published 19 January 2026): the 2025 increases do not apply up to €28,000 of income, so 1.23%; a €150 deduction for income from €28,001 to €50,000, never below zero (regional law 2 of 11 April 2025, Art. 1). Read 2026-11-02.
- Basilicata: 0–∞: 1.23% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Molise: 0–15,000: 2.03% · 15,000–28,000: 2.23% · 28,000–50,000: 3.63% · 50,000–∞: 3.63% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 Municipal surcharges and the region’s family deductions are not included.
- Aosta Valley: ≤ 15,000 → 0% | ≤ ∞ → 0–∞: 1.23% Legal basis cited Ministry of Economy and Finance: regional IRPEF surcharge 2026 · read 2026-11-01 None up to €15,000 of income, else 1.23% on the whole.
Private employee, no dependants, regional surcharge of the region picked; municipal surcharges (by town) are not included.
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