Net Salary Calculator 2026
How do you work out net salary from gross?
From the annual gross subtract: INPS social security contributions (9.19%), IRPEF income tax by bracket (23%-43%) and the regional and municipal surcharges. Then add the tax credits for employees.
Calculator
Net Salary Calculator 2026
Calculate your net salary with the 2026 IRPEF tax rates (23%-33%-43%) and the tax wedge cut
More Details
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. With the second tab you can also work the other way round: start from the annual net amount you want to take home and get the RAL needed to reach it.
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: in 2026 ranges from 0.70% (Friuli Venezia Giulia, income up to 15,000 EUR) to 3.63% (Molise, above 28,000 EUR), usually by income bracket
- 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: 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
Between 25,000 EUR and 35,000 EUR of total income an additional 65 EUR is also due (art. 13, paragraph 1.1, TUIR).
The tax wedge cut and the supplementary payment
On top of the deductions, since 2025 three structural measures increase employees' take-home pay. They have been confirmed for 2026 as well, and the calculator applies them automatically based on total income (RAL net of INPS contributions).
- Tax-exempt sum (Law 207/2024, art. 1 paragraphs 4-5): for total income up to 20,000 EUR the employer pays a sum that does not count towards taxable income, equal to 7.1% of employment income up to 8,500 EUR, 5.3% between 8,500 EUR and 15,000 EUR and 4.8% between 15,000 EUR and 20,000 EUR. It is not a tax credit: it is added directly to net pay.
- Additional tax credit (Law 207/2024, art. 1 paragraph 6): 1,000 EUR for total income above 20,000 EUR and up to 32,000 EUR, then decreasing to zero at 40,000 EUR. This one reduces the IRPEF owed and cannot exceed it.
- Supplementary payment (trattamento integrativo, art. 1 of Decree-Law 3/2020): 1,200 EUR per year for total income up to 15,000 EUR, provided that gross tax exceeds the employee tax credit minus 75 EUR.
Rates and thresholds are those set out by the Italian Revenue Agency in circular no. 4/E of 16 May 2025 (in Italian).
Calculation example: RAL 22,000 EUR
A contract of 22,000 EUR gross per year, with a regional surcharge of 1.23% and a municipal surcharge of 0.8%, gives this result:
| Item | Annual amount |
|---|---|
| RAL | 22,000.00 EUR |
| INPS contributions (9.19%) | − 2,021.80 EUR |
| IRPEF taxable income | 19,978.20 EUR |
| Gross IRPEF (23%) | − 4,594.99 EUR |
| Employee tax credits | + 2,644.30 EUR |
| Net IRPEF | − 1,950.68 EUR |
| Regional surcharge (1.23%) | − 245.73 EUR |
| Municipal surcharge (0.8%) | − 159.83 EUR |
| Tax-exempt sum 4.8% (tax wedge cut) | + 958.95 EUR |
| Annual net salary | 18,580.91 EUR |
| Monthly net on 13 payments | 1,429.30 EUR |
Without the tax-exempt sum from the tax wedge cut, the same contract would give 1,355.54 EUR per month: the measure is worth 958.95 EUR per year, about 73.76 EUR per month.
Gross-to-Net Calculation Examples 2026
| Gross Annual Salary | Estimated Annual Net | Monthly Net (13 payments) |
|---|---|---|
| 20,000 EUR | 17,298.38 EUR | 1,330.64 EUR |
| 25,000 EUR | 20,414.99 EUR | 1,570.38 EUR |
| 30,000 EUR | 23,468.37 EUR | 1,805.26 EUR |
| 35,000 EUR | 26,096.26 EUR | 2,007.40 EUR |
| 40,000 EUR | 28,046.53 EUR | 2,157.43 EUR |
| 50,000 EUR | 32,698.56 EUR | 2,515.27 EUR |
Values calculated with this tool on 13 monthly payments, regional surcharge 1.23%, municipal surcharge 0.8%, no dependent family members.
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 22% in combined IRPEF, INPS, and surcharges. The effective burden grows with income: around 12,000 EUR it is practically zero, because the 1,200 EUR supplementary payment and the tax-exempt sum offset almost all taxes and contributions; it approaches 30% at 40,000 EUR and exceeds 40% above 80,000 EUR.
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 up to 200,000 EUR (above that threshold the 2026 Budget Law cuts tax credits for deductible expenses by 440 EUR, which this calculator does not consider because it does not handle deductible expenses), and proportionally less for incomes between 28,000 EUR and 50,000 EUR.
Is the calculation 100% accurate?
The calculator applies the tax rates, tax credits, tax wedge cut and supplementary payment set by law, but does not include tax credits for dependent family members (spouse and children, art. 12 TUIR) or the other variable items of the payslip: bonuses, overtime, fringe benefits, severance pay (TFR), performance bonuses. For an exact calculation, consult your payroll advisor.
