IRPEF (Imposta sul Reddito delle Persone Fisiche) is Italy's personal income tax, levied on the worldwide income of residents and on Italian-source income of non-residents. It applies to employees, pensioners, sole traders and most self-employed professionals whose income is taxed under the ordinary regime rather than the flat forfettario scheme.
For 2025 and 2026, IRPEF uses a three-band progressive structure: 23% on income up to EUR 28,000, 35% between EUR 28,000 and EUR 50,000, and 43% above EUR 50,000. Regional and municipal surcharges are added on top, so the effective marginal rate is usually higher than the headline national figure.
Consider a freelancer with EUR 60,000 of taxable income. The first EUR 28,000 is taxed at 23% (EUR 6,440), the next EUR 22,000 at 35% (EUR 7,700), and the final EUR 10,000 at 43% (EUR 4,300), giving EUR 18,440 before surcharges and deductions.
Like the UK's income tax bands and Germany's Einkommensteuer, IRPEF is progressive, though Italy uses fewer, wider brackets than most peers. Compare rates with our country tax comparison or see the related income tax entry.