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New personal income tax rates, who earns and what they change

New personal income tax rates, who earns and what they change

The Meloni government’s vision for the tax authorities is shaping up and the approval of the enabling law on tax reform follows the path, among other things, towards implementation. personal income tax The only one that causes discussion, exArticle 53 of the Constitution Who talks about progressive taxation.

Besides the controversies that will be encountered in the future, no matter how important and justified they may be, what can be estimated today is the impact that The reform of personal income tax rates will affect salaries.

A review that starts from the form and moves to the essence, This is to reduce the four tranches of personal income tax to threealready reduced by one unit by the Draghi government.

Brackets Irpef

After addressing the controversial issues of tax reform (which we will discuss later), the personal income tax pressure will change dramatically. The current levels are:

  • withdrawal airbf 23% On an income of up to 15,000 euros
  • An IRBF tax of 25% on income from From 15,001 to 28,000 euros
  • withdrawal Irpv increased by 35% On income from 28,001 to 50,000 euros
  • An IRBF tax of 43% on income Above 50,000 Euros

reduce the number of brackets and the pressure they exert on the income, Provides for the merger which, according to hypotheses State Accountability Office, will present various possible scenarios.

The first of these scenarios looks like this:

  • Irbev tax of 23% on income up to €15,000
  • personal income tax 27% on income from 15,001 to 50,000 euros
  • An IRBF tax of 43% on higher earnings
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The second scenario is this:

  • Irbev tax of 20% on income up to €28,000
  • personal income tax 35% on income from 28,001 to 50,000 euros
  • An IRBF tax of 43% on higher earnings

For clarity, we simulated benefits by income bracket.


When both scenarios are evaluated, the expected outcome is as follows:

In the first premise, the beneficiaries of the Irpef tax revision would be them Income from 35,000 euros and above While, albeit with different results, the second hypothesis It would benefit any income bracketalthough those who exceed €50,000 will be penalized but are still subject to a lower tax burden than that in effect today.

It should be emphasized that under consideration There are other hypotheses But the two mentioned are the most approved by the State Accountability Office. In any case, as shown by the simulations, above all higher incomes will benefit from this revision, but the government is also considering Tax free zone remodelingthat is, the income limit below which the Irpef tax burden does not apply.

It is currently set at €8,174 for employees, €8,500 for pensioners and €5,500 for the self-employed. The employee’s income of up to 15,000 euros per year also benefits from complementary treatment of 1,200 euros.

Threshold area no tax It can be raised to 8,500 euros annually for everyone, but also in this case, waiting for confirmations.

about one rate

To go towards the ultimate goal of government It will be necessary to adjust tax spendingAny system of deductions and deductions that reduce the tax burden. This means that the lower tax burden exercised by the Irpef could be partially reabsorbed by reducing the deductible items of gross income, but, even then, we are lurking in the realm of hypotheses because there is no reliable information.

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It must also be emphasized, again, on the dialectical level, that the government is thinking about it Giving employees the possibility already available to be self-employed To deduct some expenses related to the exercise of their professional activities from their income.