Italy Coverage

Calculation assumptions

• Full-year Italian resident employee aged 18-64, fiscal domicile in Milan, Lombardy, at the relevant annual reference dates. No dependants, special regimes or other income.
• Actual annual statutory employee contributions are supplied from payslips and deducted from gross to establish ordinary taxable salary. No universal INPS rate is assumed.
• Taxable salary must exceed EUR50,000, where the ordinary employment credit and the additional employment deduction have fully phased out.
• The 2026 IRPEF rates are 23%, 33%, 43%. Lombardy progressive regional rates and Milan municipal 0.8% apply to taxable salary.
• Milan municipal exemption is a threshold, not a deduction; it is irrelevant within this higher-income reference.

Coverage & limitations

Coverage: Standard · Rule version: IT-2026-v1 · Tax year: 2026 · Independent verification: pending.

• Limited employee reference only. Independent professional verification pending.
• No self-employment, other income, benefits in kind, disability exemptions, family reliefs, special expatriate regimes or voluntary deductions.
• Monthly net is annual cash after tax divided by twelve, not exact payroll withholding.
• Actual payslip contributions are required because rates depend on employment and insurance arrangements. Employer contributions are not estimated.
• Only Milan/Lombardy and taxable salary above EUR50,000 are supported. Other municipalities, regions, lower-income employment credits and 2026 special remuneration reliefs are excluded.

Official sources

• TUIR Article 11 - IRPEF tariff effective in 2026 - Normattiva
• TUIR Article 51 - salary and statutory contribution treatment - Normattiva
• Regional IRPEF surcharge - Regione Lombardia
• Municipal IRPEF surcharge and exemption - Comune di Milano

Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.

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