IRPEF Tax Bracket
Plain English
It's the income-tax bracket rate that applies to a slice of your yearly income. Italy uses progressive bands, so the first chunk of income is taxed at the lowest rate, and higher chunks at higher rates. The brackets get updated by law from time to time.
Why it matters
Your effective tax rate depends on which brackets your income crosses, not just your top bracket. Most people are surprised when they realise their average rate is lower than the top one.
Real example
"When Olek's commercialista in Lecco showed him his tax calculation, only the part of his salary above the second band hit the higher rate. The rest sat in the lower brackets."
Common confusion
Going up a bracket doesn\'t mean all your income gets taxed at the higher rate. Only the slice above the threshold pays the higher percentage.
Official source
Agenzia delle Entrate