TaxCompass

    IRPEF

    Also known as: personal income tax, imposta sul reddito delle persone fisiche

    IRPEF is Italy's progressive personal income tax, set by the Income Tax Code (TUIR). For 2026 the brackets are 23% up to €28,000, 33% from €28,000 to €50,000 (cut from 35% by the 2026 Budget Law), and 43% above €50,000, reduced by deductions (detrazioni). Regional and municipal surcharges (addizionali) apply on top.1

    What this means for you

    IRPEF is what you pay under the regime ordinario — not the forfettario, which replaces it with a flat substitute tax. If you're weighing regimes, IRPEF + addizionali + INPS is the combined bite to compare against the flat rate.

    Related terms

    Regime ordinarioAddizionale regionale e comunaleRegime forfettario

    Sources

    1. 1.Normattiva — TUIR (DPR 917/1986), artt. 11 e 13

    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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