Frequently asked questions

Questions & answers

What is deducted from an Italian gross salary?

Two things, in order. First INPS social-security contributions come off the gross; then progressive IRPEF is charged on what remains. IRPEF is not a single rate but a bracketed tax — it rises from 23% on the lowest band to 43% on the top slice — and the Art. 13 employment tax credit (detrazione) then lowers the tax due. The regional and municipal surtaxes (addizionali) are settled separately and depend on where you live, so they are not folded into the net shown here.

What is the 2026 cuneo fiscale, and can I get both parts?

No — you get at most one. The 2026 cuneo-fiscale relief has two forms that are mutually exclusive by income band. For total income up to 20.000 € there is an integrative sum (comma 4): a percentage of your employment income that does not enter the IRPEF base at all — it is tax-free, not a credit against tax. For income above that ceiling and up to 40.000 € there is instead a further tax credit (comma 6) that reduces the gross tax and stacks on top of the Art. 13 detrazione. Nobody receives both in the same year. Note the correct legal basis: this relief has been structural since Law 207/2024 (in force from 2025) and was left untouched by the 2026 budget law — it is not a brand-new 2026 measure.

Flat-rate scheme or employment — how do they compare?

They are not the same calculation, so compare net against net rather than headline rates. An employee pays INPS then progressive IRPEF (23% to 43%) on income after contributions, reduced by the detrazione. The flat-rate scheme (regime forfettario) replaces IRPEF, the surtaxes and the credits with a single substitute tax — 15% standard, 5% for a genuine new activity in its first five years — charged on a lump-sum base (revenue × a profitability coefficient), after deducting social-security contributions. It is open to the self-employed up to a revenue ceiling of 85.000 €; cross 100.000 € and you leave the scheme in the same year. The two paths cannot be lined up line by line.

Who can use the flat-rate scheme?

The self-employed whose revenue in the prior year did not exceed the access ceiling (85.000 €). There are further conditions the calculator does not model — in particular, limits tied to income from employment in the prior year can bar access, and the reduced 5% new-activity rate carries its own eligibility conditions (no self-employment in the prior three years, and the activity must not merely continue a previous one). Treat eligibility as something to confirm with a commercialista, not as settled by this tool.

Why does Italy have no legal minimum wage?

Italy has no statutory national minimum wage set by law. Instead, Article 36 of the Constitution guarantees pay that is "proportionate and sufficient", and in practice the minimum rates for each sector are fixed by the national collective agreements (CCNL) — applied broadly through case law. So there is no single number to look up: your floor is whatever CCNL covers your work. The only nationwide figure is a daily contributory minimum (minimale) used for INPS, which is not a wage floor. This is a structural finding rather than a rate.

How is the thirteenth salary taxed?

The tredicesima is taxed in full. INPS contributions apply to it at the usual rate, but the monthly employment tax credits (detrazioni) do not reduce it — they are already used up on the ordinary months — so its take-home follows a different logic than a normal month, and its effective tax can look higher. Note this is standard payroll practice reported by secondary sources; it is flagged here as not yet confirmed against a primary Agenzia delle Entrate document, so treat the thirteenth-salary figures as an estimate to check with your employer.

Are the figures on this site correct?

Every rate and amount is transcribed from a named primary source and is the one in force for 2026. Two things limit them: a very recent change may not have reached these pages yet, and none of them has been through this site's own review and sign-off. The regional and municipal surtaxes shown are a small illustrative selection (a few regions and municipalities), not the full national picture. For official amounts, check with your employer or the Agenzia delle Entrate.

The content of these answers is still being expanded.