Italian salary calculator: gross to net
Type a yearly gross salary (RAL) or a monthly one: you get the net of each of your 13 or 14 payments, with INPS, IRPEF and the surcharges, on the 2026 rates.
Net pay
€2,007.40 a payment (× 13)
€26,096.26 a year
| Each payment | Yearly | |
|---|---|---|
| Gross salary | €2,692.31 | €35,000.00 |
| INPS contributions | €247.42 | €3,216.50 |
| IRPEF | €387.85 | €5,042.03 |
| Regional and municipal surcharges | €49.63 | €645.21 |
| Net pay | €2,007.40 | €26,096.26 |
Of every 100 € of gross pay you keep €74.56: €9.19 goes to INPS and €16.25 to IRPEF and the surcharges.
Overall, contributions and taxes take 25.4% of your gross pay.
Between €20,000 and €40,000 the cuneo fiscale gives an extra deduction: €1,000.00 a year.
The 2026 values used
- IRPEF: 23% up to €28,000, 33% to €50,000, 43% above (source)
- INPS: 9.19%, 1% more above €56,224, nothing above €122,295 (source)
- Cuneo fiscale: a tax-free sum up to €20,000, a €1,000 deduction up to €32,000, tapering to €40,000 (source)
A private-sector employee for the whole year, no dependants: the surcharges are your region's and municipality's, which you can type in.
Where it goes
Where your €100 of gross pay go
Payslip
Your busta paga, line by line
| Line | Base | Amount |
|---|---|---|
| Gross salary | €2,692.31 | |
| INPS (FPLD) | €2,692.31 | €247.42 |
| IRPEF (after deductions) | €2,444.88 | €387.85 |
| Regional surcharge | €2,444.88 | €30.07 |
| Municipal surcharge | €2,444.88 | €19.56 |
| Total withheld | €684.90 | |
| Net pay | €2,007.40 |
Each of the 13 or 14 payments, worked out over the year and divided evenly. In real payslips the surcharges are withheld from the following year, and the employer also sets aside the TFR (severance), which is not part of the net.
Quick answers
Net pay for common Italian salaries (RAL)
| RAL (gross a year) | Net a year | Net a payment (13) | Net a payment (14) |
|---|---|---|---|
| €15,000 | €14,088.98 | €1,083.77 | €1,006.36 |
| €20,000 | €17,298.38 | €1,330.64 | €1,235.60 |
| €25,000 | €20,414.99 | €1,570.38 | €1,458.21 |
| €30,000 | €23,468.37 | €1,805.26 | €1,676.31 |
| €35,000 | €26,096.26 | €2,007.40 | €1,864.02 |
| €40,000 | €28,046.53 | €2,157.43 | €2,003.32 |
| €50,000 | €32,698.56 | €2,515.27 | €2,335.61 |
| €60,000 | €37,730.20 | €2,902.32 | €2,695.01 |
| €80,000 | €47,603.91 | €3,661.84 | €3,400.28 |
| €100,000 | €57,477.62 | €4,421.36 | €4,105.54 |
2026 rates, INPS 9.19%, regional surcharge 1.23%, municipal 0.8%, no dependants.
Method
How the net pay is worked out
INPS takes 9.19% of gross pay for most private employers (9.49% where CIGS applies), 1% more above €56,224, and nothing above €122,295.
IRPEF is charged on pay less INPS: 23% up to €28,000, 33% up to €50,000 (35% until 2025) and 43% above. The employee deduction takes up to €1,955 off the tax and shrinks to nothing at €50,000. The cuneo fiscale adds a tax-free sum up to €20,000 of income, or a deduction of up to €1,000 between €20,000 and €40,000, and up to €15,000 the trattamento integrativo adds €1,200 a year.
Regional and municipal surcharges are set by each region and municipality on the same taxable income: type yours in the form.
Learn
Three things worth knowing
-
Thirteen or fourteen
Italian salaries are quoted per year (RAL) and paid in 13 payments, the extra one in December, or 14 with a summer one too: the same RAL gives a smaller monthly payment with 14.
-
IRPEF since 1974
IRPEF replaced a patchwork of older income taxes in 1974. It started with 32 brackets; since 2026 it has three.
-
Forgetting the surcharges
Regional and municipal surcharges can add 1.2% to more than 4% of taxable income, depending on where you live, on top of IRPEF.
FAQ
Questions about Italian net pay
- How much is a €35,000 RAL in net pay?
- With 13 payments and average surcharges, a €35,000 RAL leaves about €26,096.26 a year, or €2,007.40 a payment: €3,216.50 of INPS and €5,042.03 of IRPEF are withheld.
- What is the cuneo fiscale?
- Since 2025, employees with an income up to €20,000 receive a tax-free sum of 7.1%, 5.3% or 4.8% of their pay, and between €20,000 and €40,000 an extra tax deduction of up to €1,000.
- What changed in 2026?
- The 2026 budget law cut the middle IRPEF rate, on income between €28,000 and €50,000, from 35% to 33%: up to €440 less tax a year. Above €200,000 of income the saving is taken back.
- Why does my region matter?
- Each region adds its own surcharge to IRPEF, from the 1.23% base rate to over 3%, and most municipalities add up to 0.8%. Type both in the form to match your payslip.
- Is this exactly my busta paga?
- Very close for a full year with no dependants. Family deductions, a partial year, bonuses, the TFR and your collective agreement can change the real amount.
Keep going
Other salary calculators
Sources
Where the numbers come from
The tax rules come from the Agenzia delle Entrate and its circular on the employee deduction and the cuneo fiscale; the contribution thresholds from INPS's 2026 circular, checked through its published text, as the INPS page loads it with scripts. Updated every January.
An estimate for planning, not tax advice: a private-sector employee for the whole year, no dependants, no other income, the surcharge rates you enter.