Net Salary Calculator (Italy)
In Italy pay is negotiated and signed as a gross annual figure: the RAL (Retribuzione Annua Lorda). What actually reaches your account is the netto shown each month on the busta paga (payslip), and two deductions sit between the two: the INPS social-security contributi and IRPEF, the income tax. This calculator starts from your RAL and estimates that netto: how much INPS takes, how much IRPEF takes once the detrazione da lavoro dipendente (employment tax credit) is subtracted, and how much you really earn per year and in each of the 13 or 14 mensilità. It lets you know, before accepting an offer or asking for a raise in gross euros, what real pay you will be handling.
Rough estimate using the 2026 IRPEF scale, the employee INPS contribution, the employment tax credit (detrazione da lavoro dipendente), and the 2025/2026 cuneo fiscale (tax-free somma integrativa, ulteriore detrazione, and the trattamento integrativo in its simple form). It does not include regional and municipal surtaxes (addizionali) or the residual trattamento integrativo of the €15,000–€28,000 band (which depends on other credits). Check your payslip or a tax advisor for the exact figure.
Net annual salary
Net per payment:
IRPEF
INPS
Effective rate
Gross annual salary (€)
IRPEF bonus / cuneo fiscale
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How it works
The calculation follows the same order as an Italian busta paga. First the employee INPS contribution is applied: 9.19% of the RAL, which funds your pension and social security. What remains is the imponibile, the base IRPEF bites into. The 2026 IRPEF has three scaglioni (brackets) with marginal rates: 23% on the part of the taxable base up to €28,000, 33% on the slice from €28,000 to €50,000, and 43% on anything above €50,000. That result is not charged in full: the detrazione da lavoro dipendente is subtracted, an employment tax credit worth up to €1,955 at the lowest incomes that shrinks as the taxable base grows and reaches zero above €50,000. That credit is why the real effective rate stays well below the nominal 23% on middle salaries. INPS plus net IRPEF is your total deduction; what remains of the RAL is the annual netto, later split across 13 or 14 payments. On top of that the calculator applies the 2025/2026 cuneo fiscale in force in 2026: a tax-free somma integrativa for incomes up to €20,000, an ulteriore detrazione that lowers IRPEF between €20,000 and €40,000, and the €1,200 trattamento integrativo in its simple form up to €15,000; it does not cover the residual trattamento integrativo of the €15,000–€28,000 band, which depends on other credits the calculator does not ask for.
How the net salary in Italy is calculated in 2026
These are the deductions the calculator applies to the RAL, with the values in force in 2026. It is a simplified estimate: it uses only the national IRPEF scale and does not include the regional and municipal surtaxes (addizionali, set by each region and town), the trattamento integrativo, or credits for dependent family members.
| Item | Rate / bracket | Note |
|---|---|---|
| INPS contribution (employee) | 9.19% | Deducted first, on the gross RAL; funds social security |
| IRPEF — 1st bracket | 23% | Part of the taxable base up to €28,000 |
| IRPEF — 2nd bracket | 33% | Part of the taxable base between €28,000 and €50,000 |
| IRPEF — 3rd bracket | 43% | Part of the taxable base above €50,000 |
| Detrazione da lavoro dipendente | up to €1,955 | Credit subtracted from IRPEF; shrinks with income and reaches zero above €50,000 |
A step-by-step example
Take a RAL of €30,000, a typical full-time figure. First INPS is removed: 9.19% of €30,000 is €2,757, and the taxable base falls to €27,243. Since that base is below €28,000, it all falls in the first 23% bracket, so gross IRPEF is €27,243 × 23% = €6,265.89. The detrazione da lavoro dipendente for that income level, €1,979.29, is subtracted, along with the ulteriore detrazione from the 2025/2026 cuneo fiscale, €1,000 (reddito complessivo between €20,000 and €32,000), leaving net IRPEF of €3,286.60. The annual netto is €30,000 − €2,757 − €3,286.60 = €23,956.40, an effective rate of 20.1%. Split over 13 mensilità (including the tredicesima in December) that is about €1,842.80 per payment; over 14 mensilità (also with the quattordicesima), about €1,711.17. The annual netto is the same either way: only how much you receive each month changes.
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Preguntas frecuentes
- What is the RAL and why is pay in Italy negotiated as a gross annual figure?
- The RAL (Retribuzione Annua Lorda) is a year of gross pay before taxes and contributi, and it is the figure written in the contract and in job offers. In Italy everything is discussed in RAL because it is the only thing comparable across employers: the netto depends on the region, the number of mensilità and each person's family situation, so two people with the same RAL can take home different amounts. That is why it is worth always translating the RAL into netto before deciding.
- What are the tredicesima and the quattordicesima?
- They are extra payments. The tredicesima is an additional month's pay received in December, and virtually every employee gets it; with it, the year is split into 13 payments. The quattordicesima is one more payment, common in retail, tourism and some collective agreements, usually paid in June or July, bringing the total to 14. It is not extra money on top of the RAL: the RAL already includes them and is divided by 13 or 14, so the more payments, the smaller each one.
- What are the addizionali and why does the netto change by region?
- On top of the national IRPEF, each region (addizionale regionale) and each municipality (addizionale comunale) apply a small surtax on income, together roughly 1% to 3% depending on where you live. This calculator leaves them out to give a comparable estimate, but they are the main reason two people with the same RAL take home slightly different amounts in Milan, Rome or Naples.
- What does INPS withhold from my pay?
- INPS (Istituto Nazionale della Previdenza Sociale) is the Italian social security system. An employee is generally charged 9.19% of gross pay, going mostly toward the future pension. The employer pays considerably more separately —around 30% on top— but that employer share does not appear on your busta paga nor is it deducted from your netto.
- What is the TFR and does it come out of my pay?
- The TFR (Trattamento di Fine Rapporto) is deferred severance you receive when the employment relationship ends, equal to a little under one month's pay per year worked. It is accrued by the employer (or a pension fund, if you choose to direct it there) and is not deducted from your monthly netto: it does not reduce what you take home each month, it is money set aside for the end of the contract.