Personal income tax
Use the Certificazione Unica 2026 to report 2025 employment income. The official calculation statement includes IRPEF and additional taxes, not just one national rate.
Filing & deadlines
Choose between 730 and Redditi PF according to eligibility. The ordinary 2026 Redditi PF filing deadline is 2 November 2026; this is not the 730 deadline.
Business and scope
Individuals with income that cannot be declared on 730 need the appropriate Redditi PF schedules. The prefilled individual service is not a corporation-tax estimator.
Salary and take-home pay calculator
2026 annual salary tax · ordinary FPLD industrial employees resident in Milan throughout the year, aged 18–64, no dependent-family credits, monthly base at least €2,000 and at least the applicable CCNL minimum.
Annual estimate · 2026
- Annual gross earnings
- €32,500.00
- Employee mandatory contributions
- €3,084.25
- Annual income tax
- €4,704.78
- Annual income after tax and payroll deductions
- €24,710.97
- Average per calendar month (annual net ÷ 12)
- €2,059.25
Calculation details
- National IRPEF after employment credits
- €4,055.20
- Lombardy regional tax
- €414.25
- Milan municipal tax
- €235.33
- Taxable income after allowances
- €29,415.75
- Tax reduction applied
- €2,852.00
Includes the 2026 23%/33%/43% IRPEF bands, employment and €1,000 tapering credits, FPLD 9.19%, additional 1% and optional CIGS 0.30%, plus Lombardy and Milan taxes. Pension ceiling applies only when the selected insurance history qualifies. Extra salary instalments are added automatically; enter only ordinary fully taxable bonuses. Annual local tax liability is shown, although payroll collection may occur the following year. Excludes TFR, pension-fund/union/contractual deductions, FIS or bilateral funds, dependants, impatriate relief and preferential 2026 pay-rise/performance/night-shift tax regimes. Select the other profile when those apply.
Official basis and tool instructions
Official prefilled-return service and calculation statement
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Agenzia delle Entrate — Reference 1https://infoprecompilata.agenziaentrate.gov.it/portale/prospetto-di-liquidazione
- Agenzia delle Entrate — Reference 2https://infoprecompilata.agenziaentrate.gov.it/portale/scegli-il-modello
- Agenzia delle Entrate — Reference 3https://infoprecompilata.agenziaentrate.gov.it/portale/quadro-c-lavoro-dipendente
- Agenzia delle Entrate — Reference 4https://infoprecompilata.agenziaentrate.gov.it/portale/redditi-persone-fisiche
Official sources
Sources checked 28 Oct 2026 · 2026 filing / 2025 income
- Agenzia delle Entrate — Reference 1https://infoprecompilata.agenziaentrate.gov.it/portale/scegli-il-modello
- Agenzia delle Entrate — Reference 2https://infoprecompilata.agenziaentrate.gov.it/portale/quadro-c-lavoro-dipendente
- Agenzia delle Entrate — Reference 3https://infoprecompilata.agenziaentrate.gov.it/portale/redditi-persone-fisiche