TaxCompass

    Addizionale regionale e comunale

    Also known as: regional and municipal surcharges, addizionali IRPEF

    On top of national IRPEF, Italy levies a regional surcharge (addizionale regionale, roughly 1.23%–3.33% depending on the region, instituted by D.Lgs. 446/1997) and a municipal surcharge (addizionale comunale, up to ~0.9%) on your taxable income.1

    What this means for you

    These add a couple of percentage points to your effective rate under the regime ordinario, and they vary by where you're resident. The forfettario's flat substitute tax replaces them, so they don't apply there.

    Related terms

    IRPEFRegime ordinarioIRAP

    Sources

    1. 1.Normattiva — D.Lgs. 446/1997, art. 50 (addizionale regionale)

    Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

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