Italy Gross to Net Salary Calculator 2026

Italian payroll starts with INPS pension contributions of 9.19% of gross pay, plus a further 1% on the portion above the prima fascia threshold of €56,224. An absolute contribution ceiling of €122,295 applies only to employees who first joined social security on or after 1 January 1996 — most employees are not in that cohort, so the ceiling is off by default.

IRPEF, the national income tax, is then charged on gross pay minus those contributions. From this gross tax the employment tax credit (detrazione per lavoro dipendente) is subtracted — an income-dependent amount that shrinks as pay rises. On low salaries the credit exceeds the tax entirely, which is why a €4,000 salary pays no IRPEF at all and keeps 97% of gross.

Two surcharges sit on top of the same taxable income. The addizionale regionale is set by each of the 20 regions — some as a flat rate, others as their own progressive scale — and the addizionale comunale by each municipality, up to about 0.9% and often only above an exemption threshold. Together they are the reason identical salaries produce visibly different net pay across Italy.

Below roughly €15,000 the trattamento integrativo pays up to €1,200 a year on top of your salary, and the cuneo fiscale relief adds a further bonus for low and middle incomes. Combined, these can push net pay above 99% of gross: a €12,000 salary nets €11,935.

Family tax credits remain in payroll only for a dependent spouse, children aged 21 or over and other dependent relatives. Children under 21 moved out of the payslip entirely — they are covered by the Assegno Unico Universale, which INPS pays separately and which is therefore not part of the net figure shown here.

The 13th salary (tredicesima) is universal; a 14th depends on your collective agreement. Switching between 12, 13 and 14 instalments leaves the annual result unchanged — only the size of each payment moves.