2.1ÌýÌýÌýÌý Withholding of income tax
The salary paid to the employee is a relevant income for tax purposes. On this, after deducting deductible charges such as social security (INPS) contributions payable by the employee (2.2), the taxes due to the Treasury are calculated.
The calculation and payment of taxes are carried out by the company/employer on behalf of the state in regard to:
- Ìý
•ÌýÌýÌýÌý personal income tax (IRPEF), 2.1.1
- Ìý
•ÌýÌýÌýÌý regional surtax, 2.1.2
- Ìý
•ÌýÌýÌýÌý municipal surtax, 2.1.3
2.1.1ÌýÌýÌýÌý Personal income tax (IRPEF)
There is a personal income tax-free threshold of EUR 8,500 in 2025 (unchanged from 2024), when income is derived from employment income.
The progressive rates are as follows :
| IRPEF brackets | IRPEF rates 2025 | IRPEF rates 2024 | IRPEF rates 2023 |
| up to EUR 15,000 | 23% | n/a in 2024 (see below) | 23% |
| up to EUR 28,000 | 23% | 23% | 25% |
| from EUR 28,001 up to EUR 50,000 | 35% | 35% | 35% |
| from EUR 50,001 onwards | 43% | 43% | 43% |
From
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Web page updated on 17 Mar 2025 15:28