Income Tax & Payroll Rates · Tax Year 2026

🇮🇹 Italy
Tax Guide

Income tax brackets, social security rates, and employer payroll obligations for Italy — the data HR and finance teams need for accurate workforce cost planning.

Italy Overview

Income Tax Brackets — 2026

BandRateFromTo
Primo Scaglione — 23%
23%
EUR 0EUR 28,000
Secondo Scaglione — 35%
35%
EUR 28,000EUR 50,000
Terzo Scaglione — 43%
43%
EUR 50,000No upper limit

Social Security Contributions

TypeEmployee RateEmployer RateEmployee CapEmployer Cap
INPS — Employer (Industry/Commerce)0%23.81%No limitNo limit
INPS — Employee (IVS Pension)0%9.19%No limitNo limit
INAIL (Work Injury Insurance) — Employer0%0.9%No limitNo limit
TFR (Trattamento di Fine Rapporto)0%6.91%No limitNo limit

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Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Italy-specific obligations.

About This Data

  • Sourced from official government publications
  • Updated monthly — always current rates
  • For guidance only — not tax advice

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