Personal Income Tax
Plain English
It's the personal income tax in Italy. It applies to wages, pensions, freelance income, and most other personal income through progressive brackets. Employees see it withheld every month on the busta paga.
Why it matters
IRPEF is usually the biggest tax line on your pay slip. Brackets, deductions, and detrazioni all shape how much you actually pay.
Real example
"When Sigrun started a new job in Belluno, her commercialista showed her how IRPEF would hit each slice of her salary differently and what detrazioni would shave the final bill."
Common confusion
There\'s also regional and municipal IRPEF surcharges on top, so your effective rate depends on where you live, not just on the national table.
Official source
Agenzia delle Entrate