Country profile

Italy

Essential country information and direct access to TAXpedia tools.

Currency: EUR; 2026-09-30
Average gross annual salary (full-time adjusted): €33,523 / year; 2024
HICP inflation (annual rate): 3.2%; 2026-08
Employment income tax: standard structure: Progressive; 2026-09-30
Government debt / GDP: 138.9%; 2026-Q1 · provisional
Unemployment (seasonally adjusted): 5.8%; 2026-07

Data definitions and sources

Data reused from the TAXpedia comparator with their reference periods. This profile reuses existing sources and does not add a new fiscal verification.

Currency: EUR Source
Average gross annual salary (full-time adjusted): Average gross annual salary per employee, full-time adjusted. Not disposable income, median income or average income of all residents. Nominal euros, not purchasing-power adjusted. Source
HICP inflation (annual rate): All-items HICP: percentage change against the same month of the previous year; not annual-average or month-on-month inflation. Source
Employment income tax: standard structure: Summary of standard statutory rates on residents’ employment income. Does not describe the entire tax system, social contributions, effective burdens or special regimes. Flat rates may coexist with allowances and exemptions. Source
Government debt / GDP: Consolidated general government gross debt at quarter-end as a percentage of GDP. Provisional data. Source
Unemployment (seasonally adjusted): Total ILO unemployment rate, ages 15–74, seasonally adjusted. Source

Personal income taxation

Italy · Progressive

Summary of standard statutory rates on residents’ employment income. Does not describe the entire tax system, social contributions, effective burdens or special regimes. Flat rates may coexist with allowances and exemptions.

Rates and bands used by the TAXpedia calculator
Income band (EUR)	Marginal rate
Up to €28,000	23%
Over €28,000 and up to €50,000	35%
Over €50,000	43%

Amounts are in euros, as in the calculator. Marginal rates concern only the income within each band, not the effective percentage on total income. Allowances, contributions and local components may not be separated: these are model parameters, not a verification of statutory rates.

Regional surtaxes included in the calculator

These regional rates are separate from the national income tax shown above. Only territorial components available in the code are listed.

Territorial detail in the model
Area	Up to €15,000	Over €15,000 and up to €28,000	Over €28,000 and up to €50,000	Over €50,000
Abruzzo	1.67%	1.67%	2.87%	3.33%
Basilicata	1.23%	1.23%	1.23%	1.23%
Calabria	1.73%	1.73%	1.73%	1.73%
Campania	1.73%	2.96%	3.2%	3.33%
Emilia-Romagna	1.33%	1.93%	2.93%	3.33%
Friuli-Venezia Giulia	0.7%	1.23%	1.23%	1.23%
Lazio	1.73%	3.33%	3.33%	3.33%
Liguria	1.23%	1.23%	3.18%	3.23%
Lombardia	1.23%	1.58%	1.72%	1.73%
Marche	1.23%	1.53%	1.7%	1.73%
Molise	1.73%	1.93%	3.33%	3.33%
Piemonte	1.62%	2.13%	2.75%	3.33%
Puglia	1.33%	1.43%	1.63%	1.85%
Sardegna	1.23%	1.23%	1.23%	1.23%
Sicilia	1.23%	1.23%	1.23%	1.23%
Toscana	1.42%	1.43%	3.32%	3.33%
Trentino-Alto Adige	1.23%	1.23%	1.23%	1.73%
Umbria	1.73%	3.02%	3.12%	3.33%
Valle d'Aosta	0%	1.23%	1.23%	1.23%
Veneto	1.23%	1.23%	1.23%	1.23%