Italian net pay from RAL in 2026: INPS, IRPEF at 23/33/43%, deductions, cuneo fiscale
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.In Italy in 2026 an employee pays about 9.19% INPS, then IRPEF at 23% to €28,000, 33% to €50,000 and 43% above, less the employment and cuneo fiscale deductions, plus regional and municipal surcharges. A RAL of €35,000 leaves €26,096.25 a year, about €2,007 a month over 13 payments.
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.
Type your gross yearly salary (RAL) and choose 12, 13 or 14 monthly payments.
Pick your INPS rate: 9.19%, or more if your employer pays into FIS or CIGS.
Enter your region’s and your comune’s IRPEF surcharge rates.
Read the net pay a year and a month, with the cuneo fiscale and any trattamento integrativo.
Open the working to see each IRPEF band and deduction.
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.
INPS. The employee pays 9.19% for the pension, plus 0.17% or 0.27% for FIS or 0.30% for CIGS depending on the employer, and 1% more on pay above €56,224. Workers first insured after 1995 stop paying above €122,295.
IRPEF. What is left is taxed at 23% up to €28,000, 33% from €28,000 to €50,000 (35% until 2025) and 43% above.
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.
Tax-free sums. Up to €20,000 the cuneo fiscale pays 7.1%, 5.3% or 4.8% of employment income instead, and up to €15,000 the €1,200 trattamento integrativo can be added.
Surcharges. The regional rate (base 1.23%) and the municipal rate (up to 0.8%) apply to taxable income whenever some IRPEF is due. Regions often use bands, so enter the rate that fits your income.
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.
Not included. Family deductions, part-year work, municipal exemption thresholds, fringe benefits and severance pay: for the TFR, see the Italy TFR Calculator.
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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.
Article 13 of the TUIR gives €1,955 up to €15,000 of income, then €1,910 plus a share of €1,190 up to €28,000, then €1,910 shrinking to zero at €50,000. Income between €25,000 and €35,000 gets €65 more.
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.
The regional surcharge starts from a base rate of 1.23%, which each region can raise, and the municipal one is set by each comune up to 0.8%. Both apply to taxable income and are due only when some IRPEF remains after deductions.
Rates and rules change; check the source before you rely on a figure.
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