Net salary calculator 2026
From gross to net: work out your 2026 Italian salary
Enter your gross annual salary and the town where you live, and you'll get your net pay for the year and the month, with the breakdown of contributions, IRPEF (personal income tax) and surtaxes, plus charts that show how your net changes as your gross rises.
Enter your gross salary and municipality to calculate the net.
How gross becomes net in Italy
The figure written into your contract, the RAL (gross annual salary), is not what lands in your bank account. Several things come off it first. INPS (social security) contributions are deducted as the employee's share, then national IRPEF (personal income tax) is applied, and finally the addizionale regionale and addizionale comunale (regional and municipal surtaxes) are taken. Whatever survives all of that is your net pay.
It isn't all subtraction, though. Employment tax credits reduce the IRPEF you owe, and for lower and middle incomes the trattamento integrativo and the somma integrativa are paid straight into your payslip. They can actually push your net above your gross. The calculator at the top of the page runs all of this against your real income, and the three charts below show how net behaves at each salary level.
Gross and net, told in three charts
We worked out the net salary at every gross level, from zero to €160,000 (employee, Roma 2026). Three different stories come out of it: how much the net grows, how much of the gross you actually keep, and what each raise is worth.
1. From gross to net
The purple line is the net; the dashed one is the gross. The higher the income, the further the two lines drift apart: that is the growing weight of IRPEF and surtaxes. At €35,000 gross you keep €25,637, at €50,000 €31,940, at €100,000 €55,960.
2. How much you keep (%)
This is the share of the gross that becomes net. It starts high and falls as income rises: the progressivity of IRPEF in action. From about 94.7% at €15,000, it drops to 73.2% at €35,000 and around 56% at €100,000. Above the 100% line (dashed) you enter the zone where the net exceeds the gross. Beyond €122,000 the fall almost stops: the curve flattens out around 54.5% (at €160,000 it is still 54.1%). That is the effect of the INPS ceiling — past that cap no more contributions are due — but the share does not climb back, because IRPEF at 43% keeps weighing on every extra euro.
3. What each raise is worth
For every extra €1,000 of gross, how many net euros actually reach your payslip? The curve steps down at the IRPEF bracket jumps — at €28,000 (you move to 33%) and at €50,000 (you move to 43%). Around €25,000 you keep about €578 of every €1,000 gross, at €45,000 it drops to €486, and in the top bracket to about €479. Towards the end, though, the curve climbs back: past the INPS contribution ceiling (€122,295 in 2026) the 9.19% contributions stop, so more of every extra €1,000 of gross stays in your payslip — about €528 instead of €479.
The 2026 IRPEF brackets
IRPEF (personal income tax) is progressive, so it applies in slices rather than at a single flat rate. For 2026 there are three brackets: 23% on taxable income up to €28,000, 33% on the part between €28,001 and €50,000, and 43% on anything above €50,000. The middle rate used to be 35%; the 2026 Budget Law brought it down to 33%, so older calculators and articles that still show 35% are out of date.
A worked example helps. Say your taxable income is €35,000. The first €28,000 is taxed at 23%, which is €6,440. The remaining €7,000 falls in the second bracket at 33%, adding €2,310. That gives gross IRPEF of €8,750 before any tax credits are applied. Credits then bring the actual tax owed down from there.
This bracket structure is why the third chart on the page steps down at €28,000 and again at €50,000: those are the points where the marginal rate changes and each extra euro of gross starts keeping less net.
Employee INPS contributions
INPS (social security) contributions are split between you and your employer, and the employer pays by far the larger share. As a standard private-sector employee (the FPLD scheme) your part is around 9.19% of pay. It comes off before income tax, which matters because it also reduces the base on which IRPEF is calculated. So a higher contribution doesn't only fund your pension, it shrinks your taxable income too.
Contributions are due up to an annual earnings ceiling. For 2026 that ceiling is €122,295, revalued each year by ISTAT in line with inflation; in 2025 it was €120,607. Some categories of worker contribute at different rates, but the calculator uses the standard private-sector employee rate, which covers most people on an ordinary employment contract.
Regional and municipal surtaxes: why two cities give you different net pay
On top of national IRPEF you pay two local surtaxes. The addizionale regionale (regional surtax) runs roughly between 1.23% and 3.33% depending on your region, and the addizionale comunale (municipal surtax) ranges from 0% up to about 0.8% depending on your town. Both are charged on broadly the same income as IRPEF.
Because these rates are set locally, the same gross salary produces slightly different net pay in different places. Move from a town that charges no municipal surtax to one near the top of the range and your take-home drops a little, even though nothing else has changed. That's why the calculator asks for your comune rather than just your region. Many comuni also set an exemption threshold below which the municipal surtax doesn't apply at all, which mostly helps lower earners.
Tax credits, trattamento integrativo and somma integrativa
Employment tax credits (detrazione lavoro dipendente) are the main reason low earners pay little or no income tax. The credit is largest at the bottom of the income scale and tapers as you earn more, and it creates a no-tax area where IRPEF is fully cancelled out. This is a genuine reduction in tax owed, not a deduction from your income.
Two payslip top-ups go further. The trattamento integrativo, worth up to €1,200 a year and originally known as the bonus Renzi, and the somma integrativa introduced by Law 207/2024 for total income up to €20,000, are both added to your pay rather than subtracted from it. At very low gross figures these top-ups can be worth more than the small amount of tax and contributions withheld, which is why the first chart shows net rising above gross somewhere around €10,000 to €12,000 of gross. That isn't an error in the numbers. It's exactly what the law intends.