IRPEF
730/2026 and 730/2027: which Italian IRPEF rates apply?
IRPEF · · 2 min read
By Lorenzo Schiavone · calculator developer · updated on
730/2026 reports 2025 income, with a 35% second IRPEF bracket. 730/2027 will report 2026 income, with a 33% second bracket already used in 2026 withholding. Updated on 3 October 2026: the ordinary 730/2026 deadline of 30 September has passed.
The return year and the income year
730/2026 and Redditi PF/2026 report 2025 income at 23%, 35% and 43%. Returns filed in 2027 report 2026 income at 23%, 33% and 43%. The 2027 models and operational calendar have not yet been published as of this guide.
The model year is the filing year, not the year in which the income was earned.
The 33% saving can already be in payroll
Employers apply 2026 rates to 2026 income. The 2027 return calculates final tax and subtracts withholding already paid. The rate cut does not guarantee an additional refund; other income, deductions and credits affect the balance.
Payroll relief in line C14
Line C14 in section C of the 730/2026 checks the trattamento integrativo and tax wedge measures. Its fields distinguish income type, relevant income, days and amounts recognised. Follow the official instructions rather than treating all these benefits as one allowance.
Compare every CU 2026 with the pre-filled data, including certificates from multiple employers. See the payroll relief guide for the difference between the tax-free cash amount and the extra credit.
2026 filing dates and adjustments
The pre-filled 730 was available from 30 April and could be edited or submitted from 14 May. The ordinary deadline was 30 September. Electronic Redditi PF/2026 is due on 2 November because 31 October is Saturday and 1 November is a holiday.
A favourable or tax-neutral integrative 730 can be filed through a CAF or authorised professional by 26 October. A correction increasing tax follows a different procedure. See October tax deadlines.
The employer’s annual payroll adjustment is distinct from settlement of a 730 return and still takes place without a 730. QuantoNetto estimates 2026 annual net salary; it does not prepare returns.
Frequently asked questions
Does 730/2026 use 33%? ▾
No. It reports 2025 income, when the second bracket was 35%. The 33% rate applies to 2026 income reported in 2027.
Does the lower rate guarantee a refund in 2027? ▾
No. 2026 withholding may already reflect the cut. The return settles final tax after subtracting withholding and can produce either a credit or a debt.
Is there payroll relief information in the 730? ▾
Yes. Line C14 contains distinct fields for the supplementary allowance and tax wedge measures. Compare the CU certificates with the official instructions.
Sources and method
- Agenzia delle Entrate · 730/2026 instructions
- Agenzia delle Entrate · 2026 pre-filled return calendar
- Agenzia delle Entrate · official rules and guidance
- Agenzia delle Entrate · official rules and guidance
- QuantoNetto · calculation method and limitations
An informational guide to the 2026 rules. Examples are annual estimates under the stated assumptions. Average pay does not reproduce a monthly payslip. Prior-year municipal rates are marked as estimates.