Jurisdiction packs · IT
Italy
Pack it@2026.1.1, EUR, locale it-IT. IRPEF, Addizionale regionale (base rate), IRES, IRAP, IVA standard rate are covered by live schedules; detrazioni, addizionale comunale, inps, irap regional variations are outside the core and are named so they are not mistaken for coverage.
Parameters99 in force on 2026-10-30
Schedules2irpef, corporate_taxes
Golden checks2statute worked examples
Obligation rules0not yet in this pack
Schedules
| Schedule | Audience | Inputs | Lines | Cites | Notes |
|---|---|---|---|---|---|
| IRPEF with the base regional surchargeit.irpef@1.0.0 | individual | income, regional_rate | irpef, regional, total | 1 | 2026 brackets after the Budget Law cut of the second rate to 33% |
| IRES and IRAPit.corporate_taxes@1.0.0 | business, institution | profit | ires, irap, total | 0 | IRAP base assumed equal to taxable profit |
Parameters
Every value with its effective window, status, source and the date it was last confirmed against that source. Superseded values stay in the pack so any date can be computed.
| Parameter | Value | In force | Status | Source | Confirmed |
|---|---|---|---|---|---|
| Addizionale regionale, base rateIT.ADDREG.BASE | 1.23% | 1 Jan 2026 → | enacted | Dipartimento Finanze: regional surcharge 2026 ↗ | 2026-10-30 |
| IRAP aliquota ordinariaIT.IRAP.STD | 3.9% | 1 Jan 2026 → | enacted | Dipartimento Finanze: IRAP 2026 ↗ | 2026-10-30 |
| IRES aliquota ordinariaIT.IRES.STD | 24% | 1 Jan 2026 → | enacted | Dipartimento Finanze: IRES ↗ | 2026-10-30 |
| IRPEF rate, first bracketIT.IRPEF.R1 | 23% | 1 Jan 2026 → | enacted | MEF: main measures of the 2026 Budget Law ↗ | 2026-10-30 |
| IRPEF rate, second bracketIT.IRPEF.R2 | 33% | 1 Jan 2026 → | enacted | MEF: main measures of the 2026 Budget Law ↗ | 2026-10-30 |
| IRPEF rate, third bracketIT.IRPEF.R3 | 43% | 1 Jan 2026 → | enacted | MEF: main measures of the 2026 Budget Law ↗ | 2026-10-30 |
| IRPEF: 23% up toIT.IRPEF.T1 | €28,000.00 | 1 Jan 2026 → | enacted | MEF: main measures of the 2026 Budget Law ↗ | 2026-10-30 |
| IRPEF: 33% up toIT.IRPEF.T2 | €50,000.00 | 1 Jan 2026 → | enacted | MEF: main measures of the 2026 Budget Law ↗ | 2026-10-30 |
| IVA aliquota ordinariaIT.IVA.STD | 22% | 1 Jan 2026 → | enacted | Dipartimento Finanze: IVA ↗ | 2026-10-30 |
Golden checks
| Check | Basis | Expected |
|---|---|---|
| IRPEF on €40,000 before the regional surchargeIT.IT-1 · Italy | 23% × 28,000 + 33% × 12,000 | 10,400 |
| IRES and IRAP on €100,000IT.IT-2 · Italy | 24% + 3.9% | 27,900 |
Sources
Dipartimento Finanze: regional surcharge 2026 ↗Dipartimento Finanze: IRAP 2026 ↗Dipartimento Finanze: IRES ↗MEF: main measures of the 2026 Budget Law ↗Dipartimento Finanze: IVA ↗
Open pack format: parameters, schedules, checks and obligation rules are plain data, published with the engine so anyone can reproduce every figure. Developer documentation →