# Calcolo stipendio netto — Italy net pay

Source page: https://valem.run/calculators/italy/net-salary

Your Italian net salary is your gross minus INPS contributions and IRPEF income tax, after the employee tax credit (detrazione lavoro dipendente).

**Tax year:** 2026

## How it is calculated

Italian payroll deducts INPS social-security contributions (9.19% for most employees) from gross, leaving the IRPEF taxable base. IRPEF is then charged on three bands: 23% up to 28,000 EUR, 33% to 50,000 EUR and 43% above.

A key relief follows: the employee tax credit (detrazione lavoro dipendente) reduces the tax, and is largest at low incomes, tapering to zero around 50,000 EUR. Italian salaries are usually paid over 13 or 14 monthly instalments, so the monthly figure divides by 13. Estimate, not tax advice.

## Worked example

With Retribuzione lorda annua of 30,000 EUR, this model computes Netto / mese of 1,765.88 EUR.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `grossAnnual` | Retribuzione lorda annua | number |

## Sources

- [Agenzia delle Entrate](https://www.agenziaentrate.gov.it) (checked 2026-08-02)
- [Agenzia delle Entrate — aliquote IRPEF 2026 (legge di bilancio 2026: 35% → 33%)](https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef) (checked 2026-10-17)
- [INPS](https://www.inps.it) (checked 2026-10-17)

## What this page claims

The Valem engine reproduces this model's formula through 2 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/italy/net-salary.json
- Compute by URL: https://valem.run/calculators/italy/net-salary.json?grossAnnual=30000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `italy/net-salary`)