What are the 2024 IRPEF brackets?

23% on income 0-28,000 EUR; 35% on income 28,001-50,000 EUR; 43% on income above 50,000 EUR. Italy reduced from 4 to 3 brackets in 2024, merging the 25% and 35% bands.

What is addizionale regionale?

Regional surcharge on IRPEF, ranging from 0.7% to 3.33% depending on the region and income level. Lombardy is 1.23-1.73%; Lazio 1.23-3.33%; Sicilia 0.7-0.7%. Adds significantly to total burden.

What is addizionale comunale?

Municipal surcharge on IRPEF, set locally up to a maximum of 0.9% (higher with some exceptions). Municipalities with higher expenditure needs charge the maximum rate.

Modello 730 is the Italian employee/pensioner tax return. Filed by September 30 via employer or CAF (tax assistance center). Refunds appear directly in salary; balances due are withheld from salary.

What is the Regime Forfetario?

Flat-rate regime for small businesses/freelancers with income below 85,000 EUR. Pay 15% flat tax (5% for first 5 years) on income reduced by a profitability coefficient. No IRPEF brackets or VAT obligations.

Italy IRPEF Income Tax with Regional and Municipal Surcharges Calculator 2024

Calculate Italian IRPEF 2024. State rates: 23% to 28,000 EUR, 35% to 50,000 EUR, 43% above. Plus regional addizionale (0.7-3.33%) and municipal addizionale (up to 0.9%) surcharges.

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