Rule change · 1 January 2026

Italy: The second IRPEF rate on income from EUR 28,000 to EUR 50,000 fell from 35% to 33% from 2026

The second IRPEF rate on income from EUR 28,000 to EUR 50,000 fell from 35% to 33% from 2026; taxpayers with total income above EUR 200,000 have the benefit neutralised (Law 199/2025 art. 1 paras. 3-4).