It's a regional tax on production, paid by businesses and certain professionals on the value they add. Rates vary by region and sector. Employees themselves don't pay IRAP directly.
If you run a business or are a partita IVA holder above certain thresholds, IRAP is a real cost. Recent reforms have reduced the scope of who pays it, especially for small autonomous workers.
Many small freelancers and self-employed without organised structure are exempt from IRAP. Check with a commercialista whether your activity actually triggers it.
Official source
Agenzia delle Entrate
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