Italy
EURItaly uses a three-band IRPEF income tax (23/35/43%) plus regional and municipal surcharges of 1–3.3%. The 9.49% INPS social contribution funds pension and unemployment. The regime impatriati offers returning workers a 50–70% tax base reduction for several years.
- Top marginal
- 43%
- Personal allowance
- None
- Employee social
- 9.5%