It's the regional income-tax surcharge added on top of national IRPEF. Each region sets its own rate within a national band, so what you pay can vary depending on where you live. Employees see it deducted directly from their busta paga.
Some regions add a base rate, others stack extra surcharges to fund local health spending. It's small per month but adds up over the year.
"After moving job from Pesaro to Matera, Tomasz noticed a small drop in his regional surcharge. Different region, different rate, no other change."
Official source
Ministero delle Finanze
Thanks, we'll take a look.
If you left an email, we'll reply when there's something to say.