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Italy Individual - Sample personal income tax calculation

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Individual tax calculation - Income tax year 2019

Scenario 1

Assumptions:

  • Italian tax resident employee FY 2019.
  • Employee with dependant wife and two children (2nd child aged below three).
  • Employment income equal to EUR 35,000.
  • Mortgage interest for primary residence owned at 100% equal to EUR 3,600.
  • Cadastral income of primary residence (owned house in which the family resides) 100% ownership for the whole tax year.

Tax computation 1

  EUR
Gross employment income 35,000
Less - Social security contributions (10%) (3,500)
Employment taxable income 31,500
Real estate taxable income (primary residence) 368
Total gross income 31,868
Less - Personal deductions (368)
Taxable income 31,500
   
Gross national income tax 8,290
Employment income tax credit (851)
Dependant spouse tax credit (710)
Dependant children tax credit (1,741)
Mortgage interest credit (19% of EUR 3,600) (684)
Net national income tax 4,304
   
Regional income tax (1.23% of taxable income net of primary residence deduction and family deduction) 387
Municipal income tax (0.2% of taxable income net of primary residence deduction and family deduction) 63
Total income taxes due 4,754

Scenario 2

Assumptions:

  • Italian tax resident employee FY 2019.
  • Employee with dependant wife and two children (2nd child aged below three).
  • Employment income equal to EUR 150,000.
  • Mortgage interests for primary residence equal to EUR 3,600.
  • Cadastral income of primary residence (owned house in which the family resides) 100% ownership at for the whole tax year.

Tax computation 2

  EUR
Gross employment income 150,000
Less - Social security contributions (10%) (10,012)
Employment taxable income 139,988
Real estate taxable income (primary residence) 368
Total gross income 140,356
Less - Personal deductions (368)
Taxable income 139,988
   
Gross national income tax 53,365
Employment income tax credit (0)
Dependant spouse tax credit (0)
Dependant children tax credit (0)
Mortgage interest credit (19% of EUR 3,600) (684)
Net national income tax 52,681
   
Regional income tax (1.23% of taxable income net of primary residence deduction and family deduction) 1,722
Municipal income tax (0.2% of taxable income net of primary residence deduction and family deduction) 280
Total income taxes due 54,683


Last Reviewed - 14 February 2020

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