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For income earned in 2025, Italy’s national IRPEF rates are 23% on taxable income up to €28,000, 35% on the portion from €28,000 to €50,000, and 43% on the portion above €50,000. These are marginal rates: moving into a higher band does not apply that higher rate to all your income. The figures describe gross national IRPEF before deductions and credits; your final tax balance also depends on your circumstances and payments already made.
IRPEF brackets and rates for income earned in 2025
The Agenzia delle Entrate’s 2026 return guidance covers IRPEF for tax year 2025. The national rate schedule is:
| Taxable income band | Marginal rate | Gross tax calculation |
|---|---|---|
| Up to €28,000 | 23% | 23% of the taxable income in this band |
| Over €28,000 through €50,000 | 35% | €6,440 plus 35% of the amount over €28,000 |
| Over €50,000 | 43% | €14,140 plus 43% of the amount over €50,000 |
The €6,440 and €14,140 starting amounts are cumulative gross tax from the lower bands: 23% of €28,000 is €6,440, and tax on the next €22,000 adds €7,700, bringing the total at €50,000 to €14,140. The rates and formulas are set out in the Agenzia delle Entrate tax text material.
How marginal tax works
Each rate applies only to the slice of taxable income that falls within its band. If taxable income rises above €28,000, the 35% rate applies to the amount above €28,000—not to the first €28,000. Likewise, the 43% rate applies only to the amount above €50,000. Crossing a threshold does not cause all income to be taxed at the newly reached rate.
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Example: €60,000 of taxable income
- First €28,000 at 23%: €6,440.
- Next €22,000 at 35%: €7,700.
- Remaining €10,000 at 43%: €4,300.
- Total gross national IRPEF: €18,440 before deductions and credits.
This example applies the published rates arithmetically; it is not a personalized tax estimate.
What the bracket calculation does—and does not—tell you
The table estimates gross national IRPEF from taxable income. It does not, by itself, tell you how much you ultimately owe or receive back. For residents, the Agenzia delle Entrate describes the tax base as total income from all sources, less specified deductible expenses. The return calculation then applies eligible deductions and tax credits; withholding and advance payments are accounted for in the final balance. The official Quadro RN–Quadro RV guidance and prospetto di liquidazione explanation describe these stages.
Income composition and personal circumstances affect which rules, deductions, or credits may apply. Non-residents should consult the separate guidance for non-residents rather than assume the resident calculation applies to them.
Regional and municipal surcharges are separate
Regional and municipal IRPEF surcharges may add to the tax burden. They are separate local charges, not additional bands in the national 23%–35%–43% schedule. The Agenzia’s return guidance addresses these separately in Quadro RV.
Employees and pensioners: why net pay is not a bracket calculation
For employment and pension income received in 2025, the 2026 return instructions refer taxpayers to their Certificazione Unica and the relevant return fields for income and withholding. A payslip’s net amount reflects more than one marginal IRPEF rate; it cannot be derived by multiplying gross pay by a single bracket percentage. See the Agenzia delle Entrate’s Quadro RC guidance for employment and pension income reporting.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Check the tax year before using a bracket table
These thresholds and rates are for income year 2025, as described in the 2026 return materials. IRPEF rules can change through legislation, so confirm that a table refers to the income year you need—not simply the year you file or read it—before using it to estimate tax.
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