Italy Net Salary Calculator (2026)

Tax year 2026, following the Legge di Bilancio 2026 (L. 199/2025). IRPEF is charged at 23% up to 28,000 EUR, 33% up to 50,000 EUR, and 43% above, with employee INPS contributions at 9.19% up to the first pensionable band and 10.19% up to the massimale contributivo. All figures and their sources are listed under the calculator, and this page is refreshed every year the budget law changes them.

Four things this calculator does not model. It assumes a single taxpayer with no dependent family members, so detrazioni per familiari a carico for a spouse or children are missing. It uses a national average for addizionali regionali and comunali instead of your actual region and comune, which can differ by more than a percentage point. It excludes fringe benefits and any allowance specific to your CCNL. And it treats income as coming from a single employment relationship throughout the year.

The calculator splits net annual pay equally across the number of payments you choose. With the default of 13 payments, your December tredicesima and every other month are the same size; switching to 14 adds a quattordicesima, typical of some CCNLs (commerce and tourism, for example), and every payment gets a little smaller since the annual total is unchanged. Real payroll can withhold slightly differently on the extra payments, so treat the annual net as the reliable figure.

A refundable tax credit introduced by DL 3/2020: up to 1,200 EUR a year for employment income up to 15,000 EUR, phased down to zero between 15,000 and 28,000 EUR, on top of the non-taxable bonus the 2025 budget law added for incomes up to 20,000 EUR. Unlike the ordinary detrazioni, it can be paid even when it exceeds the tax otherwise due, which is why it shows up as money added back rather than tax avoided. This calculator lets you toggle it off if you want to see the result without it.

The middle IRPEF bracket dropped from 35% to 33%, while the 28,000 and 50,000 EUR thresholds stayed the same; the 2025 Legge di Bilancio's cuneo fiscale measures, the extra detrazione and the non-taxable bonus for lower incomes, were also made permanent. Everything else in this preset, INPS rates, the trattamento integrativo, and the averaged addizionali, carried over unchanged from 2025.

No. It is an educational simulation of Italy's 2026 payroll rules, built from public sources listed under the calculator, and it will not match every payslip exactly for the reasons above. For a figure you can rely on, check a recent payslip or ask a commercialista or your payroll office.