The 2026 IRPEF bracketsprogressive
IRPEF is charged on taxable income — your pay after INPS contributions — in progressive brackets. For 2026 there are three, running from 23% to 43%. Only the part of income inside each bracket carries that rate.
| Taxable income | Rate |
|---|---|
| Up to 28.000 € | 23% |
| 28.000 € – 50.000 € | 33% |
| Over 50.000 € | 43% |
The 33% middle rate is the 2026 change — it replaced the previous, higher second-bracket rate. Above 200.000 € of total income the rate cut is neutralised; the calculator notes that rather than switching tables.
The employment tax credit (detrazione)
The Art. 13 TUIR employment tax credit is subtracted from the gross tax. It is not a flat allowance but a banded formula that tapers as income rises — and it steps up at 15.000 € by design:
| Up to 15.000 € | 1.955 € (flat) |
| 15.000 € – 28.000 € | 1.910 € + 1.190 € × (28.000 € − income) / 13.000 |
| 28.000 € – 50.000 € | 1.910 € × (50.000 € − income) / 22.000 |
| Over 50.000 € | none |
There is also a fixed add-on of 65 € for total income between 25.000 € and 35.000 € (comma 1.1), which is not pro-rated to the period worked. The upward step at 15.000 € is faithful to the statute — the calculator keeps it rather than smoothing it.