From RAL to Net Pay on €33,000
- INPS: €33,000 × 9.19% = €3,032.70.
- Taxable income (imponibile): €29,967.30.
- Gross IRPEF: €28,000 × 23% + €1,967.30 × 33% = €7,089.21.
- Employee deduction (detrazione lavoro dipendente) €1,804.20 and the cuneo fiscale extra deduction €1,000: IRPEF €4,285.01.
- Lombardy surcharge €423.74 and municipal surcharge at 0.8% €239.74.
| Line | Per year | Per payment (13) |
|---|---|---|
| Gross (RAL) | €33,000 | €2,538.46 |
| IRPEF | −€4,285.01 | −€329.62 |
| Regional surcharge | −€423.74 | −€32.60 |
| Municipal surcharge | −€239.74 | −€18.44 |
| INPS | −€3,032.70 | −€233.28 |
| Net pay | €25,018.82 | €1,924.52 |
IRPEF Rates for 2026
| Taxable income from | Up to | IRPEF rate |
|---|---|---|
| first | €28,000 | 23% |
| over €28,000 | €50,000 | 33% |
| over €50,000 | no limit | 43% |
The 2026 budget law (Law 199/2025) lowered the second rate to 33%. The saving reaches €440 a year for anyone with €50,000 or more of taxable income; above €200,000 part of it is clawed back through lower deductions for expenses.
Before tax is due, the employee deduction comes off: €1,955 up to €15,000 of income, tapering to nil at €50,000, with €65 more between €25,000 and €35,000.
The Cuneo Fiscale Measures
Since 2025 the tax wedge cut works in two ways, both kept for 2026.
- Income up to €20,000: a tax-free payment added to salary of 7.1%, 5.3% or 4.8% of employment income, depending on the level. On €18,000 gross it is worth €784.60 a year.
- Income from €20,000 to €40,000: an extra IRPEF deduction of €1,000, full up to €32,000 and then tapering. On €36,000 gross it is €913.55.
The payroll department applies both automatically and checks them at year end.
INPS Contributions for Employees
Most private sector employees pay 9.19% of gross pay to INPS, and 1% more on the part above €56,224. For workers first insured from 1996 contributions stop at a ceiling of €122,295 a year.
The employer pays a larger share on top. Some sectors and apprentices pay different rates, which this calculator does not cover.
On €60,000 INPS is €5,551.76 and IRPEF €15,612.74, for a net of €37,554.66.
Regional and Municipal Surcharges
Every region and town adds its own surcharge on the same taxable income. The calculator uses the Lombardy regional rates and a municipal rate you can change.
| Taxable income from | Up to | Lombardy rate |
|---|---|---|
| first | €15,000 | 1.23% |
| over €15,000 | €28,000 | 1.58% |
| over €28,000 | €50,000 | 1.72% |
| over €50,000 | no limit | 1.73% |
Towns may charge up to 0.8%, and many large cities use that maximum, sometimes with an exemption for low incomes. Set the field to 0 for a town with no surcharge: on €33,000 that raises net pay to €25,258.56. Payroll collects most of each year's surcharges in instalments during the following year, so they appear on payslips with a delay.
Stipendio Netto at Six Gross Salaries
| Gross a year (RAL) | IRPEF | Surcharges | INPS | Net a year | Net per payment (13) |
|---|---|---|---|---|---|
| €18,000 | €782.73 | €336.53 | €1,654.20 | €16,011.14 | €1,231.63 |
| €25,000 | €1,826.65 | €487.82 | €2,297.50 | €20,388.03 | €1,568.31 |
| €33,000 | €4,285.01 | €663.48 | €3,032.70 | €25,018.82 | €1,924.52 |
| €40,000 | €7,540.09 | €823.66 | €3,676 | €27,960.24 | €2,150.79 |
| €55,000 | €13,677.28 | €1,166.93 | €5,054.50 | €35,101.29 | €2,700.10 |
| €80,000 | €23,336.40 | €1,735.28 | €7,589.76 | €47,338.56 | €3,641.43 |
Lombardy, 0.8% municipal rate, no dependants. The €18,000 row includes the cuneo fiscale payment of €784.60.
Tredicesima and Monthly Pay
The tredicesima is a thirteenth monthly salary paid in December under every national collective agreement. Some contracts, such as commerce, add a quattordicesima in July, making 14 payments.
The annual figures stay the same whatever the split. With 13 payments, €33,000 gross is €2,538.46 per payment before deductions; with 14 it would be €2,357.14.
What the Italy Result Leaves Out
- Single employee with a permanent contract for the full year, no dependants, no other income.
- Trattamento integrativo (up to €1,200 for low incomes) and family deductions are not modelled.
- Fringe benefits, meal vouchers and company welfare plans are left out.
Sources: Agenzia delle Entrate IRPEF rates, the 2025 and 2026 budget laws in the Gazzetta Ufficiale, INPS circular 6/2026, and the Dipartimento delle Finanze surcharge tables. Rates for 2026. For France, try the France Gross to Net Calculator.
Frequently Asked Questions
What is €33,000 RAL net in Italy?
€25,018.82 a year in Lombardy in 2026, or €1,924.52 per payment over 13 payments.
What are the IRPEF brackets in 2026?
23% up to €28,000, 33% from €28,000 to €50,000, and 43% above €50,000.
How much INPS does an employee pay?
9.19% of gross pay for most private sector staff, plus 1% above €56,224.
Does the calculator include the cuneo fiscale?
Yes. It adds the tax-free payment for taxable income up to €20,000 and the €1,000 extra deduction between €20,000 and €40,000.
Why does my payslip show different surcharges?
Most of the regional and municipal surcharges are withheld in the year after the income is earned, spread over several months, so a payslip mostly shows last year's amounts.
How much is the tredicesima net?
About one thirteenth of the yearly net, €1,924.52 on €33,000. The year end adjustment (conguaglio) is usually made on the December payslip, so that payment can come out a little higher or lower.
Can I work out the gross from a net offer?
Yes, the Net to Gross Calculator finds the gross that gives a target net.