Italy Net Salary Calculator 2026 (Calcolo Stipendio Netto)
Italian net pay is gross salary (RAL) minus INPS (9.19% for most employees), IRPEF and the regional and municipal surcharges. From 2026 IRPEF is 23% up to €28,000, 33% to €50,000 and 43% above, reduced by the employee tax credit. Pay up to €20,000 gets a tax-free bonus and €20,000–€40,000 an extra credit of up to €1,000.
| Yearly | Monthly |
|---|
· Calculated with AiStaffo
Tax and deduction rules (2026)
| INPS (employee) | 9.19% of gross pay (9.49% in industrial firms with over 15 employees), plus 1% on pay above €56,224. Ceiling €122,295 for people first insured from 1996. |
|---|---|
| IRPEF brackets 2026 | 23% up to €28,000; 33% from €28,000 to €50,000 (was 35%); 43% above €50,000. |
| Employee tax credit | €1,955 up to €15,000; €1,910 + €1,190 × (28,000 − income) / 13,000 up to €28,000; €1,910 × (50,000 − income) / 22,000 up to €50,000; +€65 between €25,000 and €35,000. |
| Cuneo fiscale: tax-free bonus | Employment income up to €20,000: 7.1% (to €8,500), 5.3% (to €15,000) or 4.8% (to €20,000) of income, paid tax-free. |
| Cuneo fiscale: extra credit | €1,000 for income from €20,000 to €32,000, falling to zero at €40,000. |
| Trattamento integrativo | €1,200 a year for income up to €15,000 when tax is higher than the employee credit. |
| Regional and municipal surcharges | Regional 1.23%–3.33%, municipal up to 0.8% (0.9% Rome), on taxable income. Set by each region and comune. |
Worked example
RAL €30,000, firm with up to 15 employees, surcharges 1.5% regional and 0.8% municipal.
INPS: 9.19% × €30,000 = €2,757. Taxable income: €27,243.
Gross IRPEF: 23% × €27,243 = €6,265.89. Employee tax credit: €1,910 + €1,190 × (€28,000 − €27,243) / €13,000 + €65 = €2,044.29. Extra cuneo credit: €1,000. Net IRPEF: €3,221.60.
Surcharges: 1.5% and 0.8% of €27,243 = €408.65 and €217.94.
Net pay = €23,394.81 a year: €1,949.57 a month over 12, €1,799.60 over 13 or €1,671.06 over 14 payments.
What changed in 2026
The 2026 Budget Law cut the middle IRPEF rate from 35% to 33% for income from €28,000 to €50,000, worth up to €440 a year. The cuneo fiscale measures introduced in 2025 continue: a tax-free bonus for pay up to €20,000 and an extra credit of up to €1,000 between €20,000 and €40,000.
RAL, 13th and 14th month
Italian salaries are quoted as RAL (retribuzione annua lorda), usually paid in 13 or 14 instalments. Enter the RAL as a yearly amount. The monthly figure shown divides the year by 12; divide the yearly net by 13 or 14 to match your payslips.
For employers
Running payroll by hand (tax tables, contributions, payslips, filings) is routine work that AI workers now handle with almost no staff time. See what an employee really costs you, or book a free automation audit for your payroll.
Please note: figures follow the published 2026 rates as checked on 21 October 2026 for a resident employee in the standard case. It assumes a full year of work, a permanent contract and no other income. It does not cover family tax credits, the single child allowance (assegno unico), progressive or exempt surcharge thresholds of your region and comune, fixed-term work credit rules, company welfare benefits, or the "impatriati" regime. This is a guide, not tax advice; your payslip can differ because of tax codes, benefits and timing.
Sources
Questions people ask
How much is €30,000 RAL in net pay in Italy?
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What is the cuneo fiscale in 2026?
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