How to use the calculator
Italian job offers quote the RAL (retribuzione annua lorda), the gross yearly pay before any deduction. Enter it, choose whether it is paid in 12, 13 or 14 instalments — most national contracts (CCNL) pay a 13th month in December, and some, such as commerce and hospitality, a 14th in summer — and adjust the three percentages if your payslip or your region differ from the defaults. The headline is the net amount of a normal month; the rows show every step.
From gross to net, step by step
- INPS contributions: the employee share of pension contributions, 9.19% for most private-sector workers, plus 1% on the part of pay above €56,224 (2026).
- Taxable income = RAL − contributions.
- IRPEF, the national income tax, by bracket (table below).
- Employee tax credit (detrazione per lavoro dipendente): €1,955 up to €15,000, then tapering to zero at €50,000, plus €65 between €25,000 and €35,000.
- Cuneo fiscale: between €20,000 and €32,000 a further €1,000 credit, tapering to zero at €40,000. Up to €20,000 there is instead a tax-free sum of 7.1%, 5.3% or 4.8% of employment income, paid on top of the salary.
- Trattamento integrativo: €1,200 a year (€100 a month) for taxable incomes up to €15,000 that owe some tax.
- Regional and municipal surtaxes on taxable income, due only if some IRPEF is due.
IRPEF brackets for 2026
| Taxable income | Rate |
|---|---|
| up to €28,000 | 23% |
| €28,000 – €50,000 | 33% |
| over €50,000 | 43% |
The 2026 budget law (Legge 199/2025) cut the middle rate from 35% to 33%. Like every bracket system, each rate applies only to the slice of income inside its band.
Net pay at common salaries (2026)
| RAL | Net per year | Net per month (13) | Net per month (14) |
|---|---|---|---|
| €15,000 | €14,021 | €1,079 | €1,001 |
| €20,000 | €17,208 | €1,324 | €1,229 |
| €25,000 | €20,301 | €1,562 | €1,450 |
| €30,000 | €23,332 | €1,795 | €1,667 |
| €35,000 | €25,937 | €1,995 | €1,853 |
| €40,000 | €27,865 | €2,143 | €1,990 |
| €50,000 | €32,472 | €2,498 | €2,319 |
| €60,000 | €37,458 | €2,881 | €2,676 |
| €80,000 | €47,242 | €3,634 | €3,374 |
| €100,000 | €57,026 | €4,387 | €4,073 |
Computed with INPS at 9.19%, a 1.73% regional and 0.8% municipal surtax, a full year of work and no dependants.
Worked example: RAL €30,000
INPS takes 9.19% = €2,757, leaving €27,243 of taxable income, all in the 23% band: gross IRPEF €6,265.89. The employee credit is €1,910 + €1,190 × (28,000 − 27,243) ÷ 13,000 + €65 = €2,044.29, and the cuneo credit another €1,000, so net IRPEF is €3,221.60. With the default 1.73% and 0.8% surtaxes (€689.25) the net is €23,332.16 a year — €1,794.78 a month over 13 payments, or €1,666.58 over 14.
What the estimate leaves out
- Credits for a dependent spouse or children over 21 (younger children get the Assegno Unico from INPS instead), mortgage interest and medical expenses claimed in the tax return.
- Regional rates that change by income band — enter the rate of your band — and municipal exemption thresholds.
- Timing: surtaxes for one year are withheld from the following year’s pay, and the 13th month is taxed without credits, so individual payslips differ from the average shown here even when the yearly total matches.
- The cap on contributions (€122,295 in 2026) for people first insured after 1995, and special regimes such as the tax break for workers moving to Italy.
Frequently asked questions
What is the RAL?
Retribuzione annua lorda — the gross yearly salary in an Italian contract, including the 13th and 14th month where they apply. It is the figure job offers quote, before INPS contributions and taxes.
How much tax do I pay on €30,000 in Italy?
In 2026 about €3,222 of IRPEF plus roughly €550–700 of regional and municipal surtaxes, after €2,757 of INPS contributions. Net pay is around €23,300–23,500 a year, about €1,800 a month over 13 payments.
Why is my monthly net different in December?
December usually brings the 13th month, which is taxed without the monthly tax credits, and the end-of-year adjustment (conguaglio) that settles the whole year’s tax.
Is this an official calculation?
No — it applies the 2026 rules to a standard case. Your employer’s payroll office or a labour consultant (consulente del lavoro) can confirm the exact figures for your contract.
Last updated: October 14, 2026