In-depth
How the Net Salary Calculator 2026 Works
This calculator allows you to convert your RAL (Gross Annual Salary) into monthly and annual net salary, taking into account the new 2026 IRPEF tax brackets and all mandatory deductions.
New 2026 IRPEF Tax Brackets
The 2026 Budget Law has confirmed the three-bracket system with an important change: the second bracket rate has been reduced from 35% to 33%, resulting in savings of up to 440 EUR/year for incomes between 28,000 EUR and 50,000 EUR.
| Income Bracket | 2025 Rate | 2026 Rate |
|---|---|---|
| Up to 28,000 EUR | 23% | 23% |
| From 28,001 to 50,000 EUR | 35% | 33% |
| Over 50,000 EUR | 43% | 43% |
What Is Deducted from Gross Salary?
- INPS Social Security Contributions (9.19%): these fund pensions, sick leave, maternity leave, and unemployment benefits
- IRPEF: the personal income tax, calculated using progressive brackets
- Regional IRPEF Surcharge: ranges from 0.70% (Valle d'Aosta) to 1.73% (Lazio, Campania)
- Municipal IRPEF Surcharge: ranges from 0% to 0.9% depending on your municipality of residence
Employment Income Deductions
Tax deductions reduce the IRPEF owed and are inversely proportional to income:
- Income up to 15,000 EUR: minimum deduction of 1,955 EUR
- Income from 15,001 to 28,000 EUR: deduction from 1,910 EUR to 3,100 EUR
- Income from 28,001 to 50,000 EUR: decreasing deduction down to 0 EUR
- Income over 50,000 EUR: no deduction
Gross-to-Net Calculation Examples 2026
| Gross Annual Salary | Estimated Annual Net | Monthly Net (13 payments) |
|---|---|---|
| 20,000 EUR | ~16,500 EUR | ~1,269 EUR |
| 25,000 EUR | ~19,800 EUR | ~1,523 EUR |
| 30,000 EUR | ~23,000 EUR | ~1,769 EUR |
| 35,000 EUR | ~26,000 EUR | ~2,000 EUR |
| 40,000 EUR | ~29,000 EUR | ~2,231 EUR |
| 50,000 EUR | ~35,000 EUR | ~2,692 EUR |
Indicative estimates based on 13 monthly payments, regional surcharge 1.23%, municipal surcharge 0.8%.
Gross vs. Net: FAQ
What is RAL?
RAL (Retribuzione Annua Lorda / Gross Annual Salary) is the total annual compensation before taxes and contributions. It is the figure found in your employment contract and includes all monthly payments (13th and/or 14th month bonus).
How much tax do I pay in Italy?
An employee with a gross annual salary of 30,000 EUR pays about 23% in combined IRPEF, INPS, and surcharges. The effective tax burden ranges from 20% (low incomes) to over 40% (high incomes).
What changes with the new 2026 tax brackets?
The reduction of the second bracket from 35% to 33% results in maximum savings of 440 EUR/year for those with incomes above 50,000 EUR, and proportionally less for incomes between 28,000 EUR and 50,000 EUR.
Is the calculation 100% accurate?
The calculator provides a very accurate estimate but does not account for all variable elements of your payslip (bonuses, overtime, benefits, severance pay, family allowances). For an exact calculation, consult your payroll advisor.
