DoubleTaxationImpuestos sobre el sueldo: Italia
Cuántos impuestos y aportes se pagan por un sueldo (Italia), cuánto queda neto y qué regímenes impositivos especiales existen.
Cálculo para un sueldo bruto de EUR 60.000 por año
| Sueldo bruto | EUR 60.000 |
|---|---|
| Impuesto a la renta | |
| Imposta sul reddito delle persone fisiche (IRPEF) | EUR 15.535 |
| Addizionale regionale all'IRPEF (Lazio) | EUR 1.567 |
| Addizionale comunale all'IRPEF (Roma Capitale) | EUR 488 |
| Aportes del trabajador | |
| Contributi previdenziali INPS a carico del lavoratore | EUR 5.694 |
| Contributo aggiuntivo IVS 1% (oltre la prima fascia di retribuzione pensionabile) | EUR 38 |
| Sueldo neto | EUR 36.677 |
| Contribuciones e impuestos del empleador | |
| Contributi previdenziali e assistenziali INPS a carico del datore di lavoro | EUR 18.948 |
| Costo laboral del empleador | EUR 78.948 |
Solo se incluye una parte de los impuestos y cargas directos del país: el impuesto a la renta del trabajo y los aportes obligatorios. No se incluyen: impuestos sobre el patrimonio y los inmuebles; impuestos sobre dividendos, intereses y otras rentas del capital; impuestos sobre herencias y donaciones; impuestos indirectos como el IVA, los impuestos internos y los derechos de importación.
Cifras oficiales de la OCDE para el salario promedio (Taxing Wages 2026, datos de 2025): carga impositiva del trabajador 28,6 %, con contribuciones del empleador 45,8 %. OECD
Regímenes impositivos especiales
Estos regímenes no se incluyen en el cálculo anterior: cada uno tiene sus propios requisitos.
Regime agevolativo per i lavoratori impatriati
Para quién: Highly qualified employees and self-employed professionals (or AI researchers) who move their tax residence to Italy, were not resident in the previous 3 tax periods (6–7 if working for the same employer or group) and work in Italy for most of the year.
Only 50% of work income up to EUR 600,000 a year is taxable (40% if moving with a minor child or on birth/adoption); year of arrival plus 4 years; benefits are clawed back with interest if residence is not kept for 4 years.
Base legal: D.Lgs. 27 dicembre 2023, n. 209, art. 5
Imposta sostitutiva sui redditi prodotti all'estero per i nuovi residenti
Para quién: Individuals moving their residence to Italy who were not resident for at least 9 of the 10 previous tax periods; a favourable ruling (interpello) from the Revenue Agency is required.
A flat tax replacing IRPEF on all foreign income: EUR 300,000 a year for those moving after Law 199/2025 entered into force (earlier EUR 200,000 / 100,000), EUR 50,000 per family member; up to 15 years; gains on qualifying holdings in the first 5 years are taxed under ordinary rules.
Base legal: D.P.R. 22 dicembre 1986, n. 917 (TUIR), art. 24-bis
Imposta sostitutiva del 7% per i titolari di pensioni estere che trasferiscono la residenza nel Mezzogiorno
Para quién: Recipients of foreign pensions moving their residence to a municipality of up to 30,000 inhabitants in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise, Apulia or the listed earthquake areas; not resident in the previous 5 periods; moving from a country with an administrative cooperation agreement.
A 7% tax on all foreign income of any category instead of IRPEF and surcharges; year of arrival plus 9 years; the option is made in the return for the year of arrival.
Base legal: D.P.R. 22 dicembre 1986, n. 917 (TUIR), art. 24-ter
Regime forfetario
Para quién: Individual entrepreneurs and professionals with prior-year revenue up to EUR 85,000; not available if prior-year employment income exceeded EUR 35,000 (2025–2026; general rule EUR 30,000).
A 15% tax (5% in the start-up year and the next 4 for new activities) on income determined as revenue × ATECO profitability coefficient, replacing IRPEF, surcharges and IRAP; the regime ends in the same year if revenue exceeds EUR 100,000.
Base legal: Legge 23 dicembre 2014, n. 190, art. 1, commi 54–89; Legge 30 dicembre 2024, n. 207, art. 1, comma 12
Incentivi per il rientro in Italia di docenti e ricercatori
Para quién: University-educated lecturers and researchers who carried out documented research or teaching abroad for at least 2 consecutive years and move to work in Italy, becoming tax resident.
90% of remuneration is excluded from taxation (IRPEF and IRAP); year of arrival plus 5 years, longer (7, 10 or 12 years) with minor children or purchase of a home in Italy.
Base legal: D.L. 31 maggio 2010, n. 78, art. 44
Cedolare secca sugli affitti
Para quién: Owners of residential property (or holders of a real right of use) who let it as a home.
Instead of IRPEF with surcharges and the registration and stamp duties on the lease, a 21% tax on the annual rent; 10% for agreed-rent (canone concordato) leases in municipalities with high housing pressure.
Base legal: D.Lgs. 14 marzo 2011, n. 23, art. 3
Residencia fiscal
Criterios de residencia fiscal: Italia
- Estuvo en Italia 183 días o más (contando las fracciones de día): usted es residente en Italia, también si trabajó en forma remota desde allí.
- Sus principales relaciones personales y familiares están en Italia: eso es el domicilio, y desde 2024 lo convierte en residente en Italia aun sin días de presencia.
- Está inscripto en la anagrafe: se presume la residencia en Italia. Solo puede desvirtuar la presunción demostrando que no se cumple ninguno de los criterios (presencia, domicilio, residenza).
Supuestos
- Cálculo según la metodología de la OCDE (Taxing Wages): impuesto a la renta, incluidos los impuestos locales, y aportes del trabajador; persona soltera sin hijos, período fiscal 2026, tipo de cambio del BCE del 2 de enero de 2026.
- Single person without dependants, permanent full-year contract, private industrial company with more than 50 employees (INPS rates as used by the OECD); 13th and 14th month pay included in the annual amount.
- Employee INPS contributions (9.49% + 1% above the first pensionable band) reduce taxable income; the contribution ceiling of EUR 122,295 is applied, as by the OECD (it applies to those insured after 1995).
- Only automatic reliefs apply: the employment tax credit (TUIR art. 13), the supplementary payment (Decree-Law 3/2020) and the tax-wedge measures (Law 207/2024, paras 4–6); payments reduce IRPEF, any excess over IRPEF is not shown.
- Location — Rome, as in the OECD: Lazio 2026 regional surcharge (1.73% up to EUR 15,000, 3.33% above; for income up to EUR 28,000 — 1.73% on all income; EUR 60 credit for income EUR 28,001–30,000) and Rome municipal surcharge 0.9%; surcharges are due only if net IRPEF is positive.
- INAIL accident insurance excluded (rate depends on the activity; also excluded by the OECD); TFR severance accrual is deferred pay, not a tax.
- Impuestos locales: localidad: Rome (Lazio region)
- Período fiscal: 2026-01-01 – 2026-12-31
- Tipo de cambio: 1 EUR = 1 EUR (The euro is the national currency (no conversion needed), 02/01/2026)
Fuentes
- OECD, Taxing Wages 2026: Italy — country chapter, 2025 parameter values and tax equations
- TUIR (D.P.R. 917/1986), art. 11 — scaglioni IRPEF 2026 (23 / 33 / 43 %), testo vigente al 30.06.2026
- TUIR (D.P.R. 917/1986), art. 13 — detrazioni per lavoro dipendente, testo vigente al 30.06.2026
- Legge 30 dicembre 2024, n. 207, art. 1, commi 4–9 (cuneo fiscale: somma e ulteriore detrazione)
- D.L. 5 febbraio 2020, n. 3, art. 1 — trattamento integrativo 1 200 EUR
- Legge 30 dicembre 2025, n. 199 (bilancio 2026), art. 1, comma 3 — aliquota 33 % per 28 000–50 000 EUR
- Regione Lazio: misura dell'addizionale regionale all'IRPEF — anno d'imposta 2026 (L.R. 31 dicembre 2025, n. 20)
- Circolare INPS n. 6 del 30.01.2026: prima fascia di retribuzione pensionabile 56 224 EUR, massimale 122 295 EUR (copia ASCOM Bologna)
- CGIL Lazio: Roma, addizionale comunale azzerata per redditi fino a 14 000 EUR
Datos revisados: 01/11/2026. Cálculo orientativo para un caso típico. No constituye asesoramiento impositivo.