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From the gross annual salary (RAL) come the INPS contributions, usually 9.19%, plus 1% above 56,224 € in 2026. On what’s left, IRPEF is 23% up to 28,000 €, 33% up to 50,000 € and 43% above. The employment detrazione, family detrazioni and the cuneo fiscale lower it, and the regional and municipal surcharges (addizionali) are added. The net is then split over 12, 13 or 14 payments.
IRPEF is withheld every month and settled in the December payslip. The regional and municipal surcharges for 2026 are withheld from the following year’s pay, in instalments. Like most simulators, this one takes them off 2026’s net so you see what the year’s salary leaves you.
The IRPEF brackets and detrazioni come from the TUIR and the 2025 and 2026 budget laws, the INPS rates and ceilings from INPS circular 6/2026, and each region’s and comune’s surcharge from the Department of Finance (Dipartimento delle Finanze) of the Ministry of Economy.
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