IRPEF
Italy’s 2027 income tax brackets and the €55,000 proposal
IRPEF · · 2 min read
By Lorenzo Schiavone · calculator developer
Italy’s draft budget would extend the 33% IRPEF bracket from €50,000 to €55,000 of taxable income for 2027 alone. The current proposal would reduce annual gross national income tax by up to €500. As of 8 November 2026, the Chamber of Deputies is considering the bill. Bill A.C. 3174-bis, article 9
How the Italian tax brackets would change
For 2026 income, the rates are 23% up to €28,000, 33% on the portion between €28,000 and €50,000, and 43% on the portion above €50,000. Article 9 would keep the three rates and move the boundary between the second and third brackets to €55,000 in 2027. Rates in force for 2026 income
The 10 percentage point reduction applies to the slice from €50,000 to €55,000. On €2,000 within that range, gross tax would fall by €200. On the full €5,000 slice it would fall by €500.
How much gross IRPEF would change
Compare the same annual taxable income in both scenarios. At €52,000, the first €50,000 generates €13,700 of gross IRPEF in each case. The next €2,000 generates €860 at 43% or €660 at 33%.
The figures cover gross national income tax only. They exclude tax credits, regional and municipal surtaxes, and social insurance contributions. They show the annual change in tax before any effect on take-home pay.
| Taxable income | 2026 | 2027 bill | Difference |
|---|---|---|---|
| €48,000 | €13,040 | €13,040 | €0 |
| €52,000 | €14,560 | €14,360 | €200 |
| €55,000 | €15,850 | €15,350 | €500 |
| €60,000 | €18,000 | €17,500 | €500 |
Which figure to look for on your payslip
RAL is gross annual pay. Taxable employment income reflects items such as employee social insurance contributions. Other income subject to IRPEF and deductible expenses can affect the base used to calculate the final tax.
Start with the year-to-date taxable income on the payslip and check how many pay periods are still due. For the final annual base, check the CU certificate and other income on the return. The 2026 IRPEF bracket guide explains how those figures affect net pay.
Which tax year goes on your 730
The 730/2027 generally covers 2026 income. The proposal applies to tax year 2027. If enacted as drafted, it would affect 2027 income and withholding, and the 730/2028 for people who file the following year. How the return year relates to the income year.
Frequently asked questions
Is the 33% bracket up to €55,000 already in force? ▾
As of 8 November 2026, the €55,000 threshold is in the bill for 2027 income. Parliament can amend it.
Would I save €500 on a €55,000 gross salary? ▾
€500 is the theoretical maximum reduction in gross tax starting at €55,000 of taxable income. A €55,000 gross salary requires checking actual taxable income after accounting for contributions, other income and deductions.
Would the saving disappear above €55,000 of taxable income? ▾
At the same taxable income, the gross tax saving would stay at €500. The portion above €55,000 would be taxed at 43%.
Sources and method
- Chamber of Deputies · text of bill A.C. 3174-bis
- Chamber of Deputies · sitting of 4 November 2026
- Ministry of Labour · 2026 budget measures for employees
Each guide states the period it covers and the assumptions behind its examples. Net pay estimates flag any prior-year municipal rates. The actual monthly payslip may differ from the annual average.