fireplotThe full calculation, step by step
Most calculators give you one number and no explanation. Here is exactly how your figure above is built, in the order Italian payroll applies it.
How your income fills the 2026 IRPEF brackets
IRPEF is progressive across three brackets. Only the slice of income inside each bracket is taxed at that bracket's rate. Here is how far your taxable income reaches.
Understanding an Italian payslip
INPS contributions come first, 9.19% of gross. They fund your pension and are fully deductible, so IRPEF applies to what is left. Your employer pays roughly another 30% on top of your gross, one of the heaviest employer wedges in Europe.
Then IRPEF in three brackets. Since the 2024 reform: 23% up to €28,000, 35% to €50,000, and 43% above. The brackets apply to income after INPS, which is why your taxable figure is smaller than your RAL.
Then the employee credit (detrazione lavoro dipendente). A credit of up to €1,955 that shrinks as income grows and disappears at €50,000. It is the main reason low and middle salaries pay much less than the bracket rates suggest.
Finally the addizionali. Your region and comune add their own percentages on the same taxable base, typically 1.2% to 3.3% combined. The slider above lets you match your own location; the default 2.0% is a national average. The tredicesima, a statutory 13th salary in December, is included by the toggle.
If you are searching in Italian, this is the calcolo stipendio netto dalla RAL for Italy, using the same official rules.
Accuracy and assumptions
Frequently asked questions
How is net salary calculated in Italy in 2026?
INPS contributions of 9.19% come out of gross first and are deductible. IRPEF then applies to the remainder in three brackets of 23%, 35% and 43%, reduced by the employee credit of up to 1,955 euros. Regional and municipal additionals of roughly 1.2% to 3.3% apply on the same base.
What are the IRPEF brackets for 2026?
23% up to 28,000 euros, 35% from 28,000 to 50,000 euros, and 43% above 50,000 euros of taxable income (income after INPS contributions).
What is RAL and how does it relate to net pay?
RAL (Retribuzione Annua Lorda) is the annual gross figure in Italian job offers, including the 13th month. As a rule of thumb a 35,000 euro RAL lands near 2,000 euros net per month over 13 payments; this calculator gives you the exact figure.
What are the addizionali?
Surcharges your region and comune levy on the same taxable base as IRPEF. Regional rates run roughly 1.23% to 2.33% and municipal rates up to 0.9%. Because they vary by address, the slider lets you set your combined rate; moving between regions genuinely changes your net.
What is the tredicesima?
A statutory 13th monthly salary paid in December under nearly all collective contracts. Some sectors also pay a 14th in summer. The toggle above includes the tredicesima in the annual figure; if you receive a quattordicesima as well, enter your RAL directly in annual mode.
Which rates does this calculator use, and are they current?
It uses the 2026 IRPEF brackets, the 9.19% INPS employee share with the 2026 ceiling, the statutory employee credit formula, and your slider setting for additionals. Rates are reviewed when the legge di bilancio is published.
Now see what you would actually keep elsewhere
Fireplot compares your income after tax, social security, rent and living costs across 23 countries, using the same engine as this calculator, and shows the age you could reach financial independence in each one.
Compare your net across countries