About the Italy Salary Calculator
This Italy salary calculator turns your annual gross salary (RAL, retribuzione annua lorda) into net pay (stipendio netto) for an employee with a full year of work. It deducts the employee INPS pension contribution, IRPEF income tax after the employment tax credit, and the regional and municipal surtaxes (addizionali), and it adds the 2025–2026 cuneo fiscale benefits.
It uses the 2026 rules: IRPEF at 23% up to €28,000, 33% from €28,000 to €50,000 (cut from 35% by the 2026 Budget Law) and 43% above; the employment credit (detrazione per lavoro dipendente) under art. 13 TUIR; the tax-free cash bonus of 7.1%, 5.3% or 4.8% of employment income for total income up to €20,000; the extra €1,000 credit for income between €20,000 and €32,000, tapering to zero at €40,000; and the €1,200 trattamento integrativo for income up to €15,000. INPS is 9.19% of gross for most private-sector employees, plus 1% on pay above €56,224.
Regional and municipal surtax rates depend on where you live, so you can enter your own; the defaults (1.73% regional, 0.8% municipal) are typical. It assumes employment is your only income and ignores family tax credits.
With the default inputs, the net monthly salary is €1,995.18. Change any value above to recalculate instantly.
How to use the italy salary calculator
- 1Enter your RAL (gross annual salary) from your offer or contract.
- 2Choose 13 or 14 monthly payments as set by your CCNL.
- 3Check the INPS rate and enter your region’s and municipality’s surtax rates.
- 4Read your net monthly pay and the full RAL-to-netto breakdown.
Formula and method
INPS is the employee rate (9.19% by default) on gross pay, plus 1% on the part above €56,224. Taxable income is RAL minus INPS. Gross IRPEF is 23% up to €28,000, 33% to €50,000 and 43% above. The employment credit is €1,955 up to €15,000, then €1,910 + €1,190 × (28,000 − income) ÷ 13,000 up to €28,000, then €1,910 × (50,000 − income) ÷ 22,000 up to €50,000, plus €65 between €25,000 and €35,000.
The cuneo fiscale gives employees with total income up to €20,000 a tax-free cash sum of 7.1% (income ≤ €8,500), 5.3% (≤ €15,000) or 4.8% of employment income; between €20,000 and €32,000 it is instead a €1,000 tax credit, tapering linearly to zero at €40,000. Regional and municipal surtaxes are applied to taxable income at your local rates when net IRPEF is due. The €1,200 trattamento integrativo is added when income is ≤ €15,000 and gross tax exceeds the employment credit minus €75.
- RAL
- Retribuzione annua lorda — gross annual salary
- INPS
- Employee social security contribution
- Detrazioni
- Employment credit + cuneo fiscale credit
- Addizionali
- Regional and municipal income surtaxes
Worked examples
RAL €35,000, 13 payments
INPS takes €3,216.50, leaving €31,783.50 taxable. Gross IRPEF is €7,688.56; the employment credit (€1,646.52 including the €65 boost) and the €1,000 cuneo credit cut it to €5,042.03. After €804.12 of surtaxes, net pay is €25,937 a year, about €1,995 over 13 payments.
RAL €15,000 with cuneo bonus and trattamento integrativo
Taxable income of €13,621.50 gives €3,132.95 gross IRPEF, reduced to €1,177.95 by the €1,955 credit. The 5.3% cuneo bonus (€721.94) and the €1,200 trattamento integrativo are paid on top, so net pay is about €14,021 — almost 93% of RAL.
RAL €80,000, 14 payments
INPS includes the extra 1% above €56,224, totalling €7,589.76. With €72,410 taxable there are no employment credits, so IRPEF is €23,336.40. After €1,832 of surtaxes, net pay is €47,242 a year — €3,374 across 14 payments.
Frequently asked questions
What are the IRPEF brackets in 2026?+
For 2026 IRPEF is 23% on income up to €28,000, 33% from €28,000 to €50,000 and 43% above €50,000. The 2026 Budget Law (L. 199/2025) cut the middle rate from 35% to 33%.
How much is €35,000 RAL net in Italy?+
For a private-sector employee with typical surtaxes, a €35,000 RAL is about €25,900 net a year in 2026 — roughly €1,995 a month over 13 payments or €1,850 over 14.
What is the cuneo fiscale in 2026?+
From 2025 the cut to the tax wedge became structural: employees with total income up to €20,000 get a tax-free sum of 4.8%–7.1% of employment income, and those between €20,000 and €40,000 get an extra IRPEF credit of up to €1,000, tapering above €32,000.
What is the difference between 13 and 14 mensilità?+
It only changes how the same RAL is split. With 13 payments you receive a tredicesima in December; some contracts (e.g. commerce) add a quattordicesima in summer. The annual net is the same; each monthly payslip is smaller with 14.
How much are regional and municipal surtaxes?+
Regional surtax ranges from 1.23% to 3.33% depending on the region and often rises with income; municipal surtax is set by each comune up to 0.9%. Check your region’s and comune’s rates and enter them for a more precise result.
What INPS contributions does an employee pay?+
Most private-sector employees pay 9.19% of gross pay to INPS (9.49% where the CIGS levy applies), plus an extra 1% on earnings above the first pensionable band of €56,224 in 2026. The employer pays about 30% on top.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.