INPS contributions
The first step takes your share of contributions off gross pay; the national social security institute (INPS) uses them for your pension. In the private sector they are 9.19% of pay up to €56,224, the first band for 2026, and 10.19% on the part above it (Circ. INPS 6/2026).
| GrossRAL | €35,000.00 |
|---|---|
| INPS contributions, subtracted9.19% of gross | −€3,216.50 |
| Taxable incomegross minus contributions | €31,783.50 |
Gross IRPEF and brackets
Personal income tax (IRPEF) is charged on taxable income in brackets: each rate applies only to the part of income that falls in its bracket. In 2026 the rate between €28,000 and €50,000 went down from 35% to 33% (L. 199/2025, art. 1 c. 2).
| Taxable income | 2024 | 2025 | 2026 |
|---|---|---|---|
| up to €28,000 | 23% | 23% | 23% |
| €28,000–€50,000 | 35% | 35% | 33% |
| above €50,000 | 43% | 43% | 43% |
With €31,783.50 of taxable income, 23% of the first €28,000 is €6,440.00 and 33% of the remaining €3,783.50 is €1,248.56. Gross IRPEF is €7,688.56.
Deductions
Deductions are amounts taken off gross IRPEF. The employment income deduction depends on income and reaches zero at €50,000 (Art. 13 TUIR). With income between €20,000 and €40,000 there is also the additional deduction from the tax wedge cut, up to €1,000 (L. 207/2024, art. 1 c. 4-9).
| Gross IRPEF23% up to €28,000, 33% above | €7,688.56 |
|---|---|
| Employment income deduction, subtracteddepends on income | −€1,646.52 |
| Additional deduction, subtractedtax wedge cut | −€1,000.00 |
| Net IRPEFgross minus deductions | €5,042.04 |
Regional and municipal surcharges
The region and the comune each charge a surcharge on taxable income, but only when net IRPEF is above zero. In Lombardia the 2026 regional surcharge ranges from 1.23% to 1.73% in brackets: on €31,783.50 it comes to €454.98 (Dipartimento delle Finanze). In Milano the municipal surcharge is 0.80%, with an exemption up to €23,000, and comes to €254.27 (Dipartimento delle Finanze). The comune has not yet published a new decision for 2026: the 2025 one still applies.
Credits in your payslip
On lower incomes, your payslip also includes some credits. The trattamento integrativo is worth up to €1,200 a year with income up to €15,000, and in part up to €28,000 (Art. 1 D.L. 3/2020). The additional payment from the tax wedge cut applies with income up to €20,000 and is between 4.80% and 7.10% of income (L. 207/2024, art. 1 c. 4-9). With €35,000 gross neither applies.
Rounding
Each line is rounded to the cent, with half a cent rounded up. Net pay is built from the rounded lines, so the breakdown always adds up to the cent: €35,000.00 − €3,216.50 − €5,042.04 − €454.98 − €254.27 = €26,032.21.
What we do not calculate
- Allowances, extra pay and bonuses set by your collective agreement.
- The year-end tax adjustment and income other than employment.
- The difference between a normal payslip and the thirteenth-month one: we show the average.
- The child deductions and reduced rates for disability that some regions apply to the regional surcharge.
Sources
- Circ. INPS 6/2026Contribution rates and the first pay band.
- L. 199/2025 (Legge di Bilancio 2026), art. 1 c. 2IRPEF brackets and rates.To verify
- Art. 13 TUIR, come modificato dall'art. 1 c. 2 L. 213/2023Employment income deduction.To verify
- L. 207/2024 (Legge di Bilancio 2025), art. 1 c. 4-9Tax wedge cut: additional payment and additional deduction.To verify
- Dipartimento delle Finanze, addizionale regionale all'IRPEF: Lombardia 2026Regional surcharge, Lombardia.
- Dipartimento delle Finanze - Addizionale comunale all'IRPEF, elenchi generaliMunicipal surcharge for every comune, year by year.To verify
- Art. 1 D.L. 3/2020, conv. L. 21/2020; art. 1 c. 3 L. 234/2021Trattamento integrativo.