Da lordo a netto nel 2026: INPS, IRPEF 23/33/43%, detrazioni, cuneo fiscale e addizionali
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Dalla RAL si tolgono i contributi INPS del 9,19% e sul resto si calcola l’IRPEF: 23% fino a 28.000 euro, 33% fino a 50.000 euro e 43% oltre. Poi si sottraggono la detrazione per lavoro dipendente e, fino a 40.000 euro, quella del cuneo fiscale. Con una RAL di 35.000 euro e addizionali dell’1,23% e dello 0,8% restano 26.096 euro netti, circa 2.007 euro al mese su tredici mensilità.
Retribuzione annua lorda: the yearly gross on your contract, before INPS and IRPEF.
1.23% is the base rate; regions can raise it, often in bands. Use your region’s rate for your income.
Each comune sets up to 0.8%; some exempt low incomes. Enter your comune’s rate, or 0.
€2,007.40
Over 13 payments; €26,096.25 net a year.Not included: family deductions, part-year work, regional bands, municipal exemptions, benefits and TFR.
TUIR artt. 11 and 13 (2026 text), Budget Laws 2025 and 2026, D.L. 3/2020, INPS circulars 6/2026 and 117/2022, checked 17 Oct 2026. An estimate.
| Gross salary (RAL) | €35,000.00 |
| INPS 9.19% | −€3,216.50 |
| Taxable income | €31,783.50 |
| IRPEF 23% on €28,000.00 | €6,440.00 |
| IRPEF 33% on €3,783.50 | €1,248.56 |
| Gross IRPEF | €7,688.56 |
| Employment deduction (art. 13) | −€1,581.52 |
| Extra deduction, €25,000 to €35,000 | −€65.00 |
| Cuneo fiscale deduction | −€1,000.00 |
| Net IRPEF | −€5,042.04 |
| Regional surcharge | −€390.94 |
| Municipal surcharge | −€254.27 |
| Net salary (year) | €26,096.25 |
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
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This calculator turns a gross yearly salary (RAL) into net pay for a private-sector employee in Italy for 2026, from the income tax code (TUIR) in its 2026 text, the 2025 and 2026 Budget Laws and the INPS circulars.
Deductions. The employment deduction is €1,955 up to €15,000, then tapers to €1,910 at €28,000 and to nothing at €50,000, with €65 more between €25,000 and €35,000. The cuneo fiscale adds €1,000 from €20,000 to €32,000, tapering to €40,000.
A worked example. On a RAL of €35,000: €3,216.50 INPS, €7,688.56 gross IRPEF less €2,646.52 of deductions, €390.94 regional and €254.27 municipal surcharge, leaving €26,096.25.
The rest of the article, and all 6 questions about Italy Net Salary Calculator 2026 (Stipendio Netto), are on the Italy Net Salary Calculator 2026 (Stipendio Netto) page.
Take off the employee's INPS contribution, usually 9.19%, then charge IRPEF on the rest at 23%, 33% and 43%, less the employment deduction and the cuneo fiscale deduction, and add the regional and municipal surcharges. A RAL of €35,000 leaves €26,096.25 a year, about €2,007 over 13 payments.
IRPEF is 23% on taxable income up to €28,000, 33% from €28,000 to €50,000 and 43% above €50,000. The 2026 Budget Law, Law 199 of 2025, cut the middle rate from 35% to 33%, which saves up to €440 a year.
Employees with income up to €20,000 receive a tax-free sum of 7.1%, 5.3% or 4.8% of their employment income, depending on the band. From €20,000 to €32,000 an extra €1,000 comes off IRPEF, falling to nothing at €40,000. Employers apply both automatically on the payslip.
Employees with total income up to €15,000 whose gross IRPEF is larger than the employment deduction less €75. Between €15,000 and €28,000 it depends on family and mortgage deductions. The sum is tax-free and is paid with the salary, spread over the months worked.
Rates and rules change; check the source before you rely on a figure.
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