Come siamo messi?

MEF · Dipartimento delle Finanze, income tax returns

How much IRPEF is reported relative to declared income?

For tax year 2024, declared net IRPEF is about €18.7 per €100 of total income, excluding rents taxed separately. That is €197.4 billion of tax on €1,052.9 billion of income: a ratio of totals, not each person’s tax rate.

Income tax return statistics from the MEF Dipartimento delle Finanze: the IRPEF calculation by total-income class. They count taxpayers, not all residents, and the tax is the amount declared, not the amount collected. A source separate from the BDAP catalogue.

Question 1 of 4

Net IRPEF per €100 of total income excluding rents taxed separately, 2024 tax year€18.7Ratio of two official MEF totals from the returns filed in 2025: it is not every taxpayer’s tax rate.

This page follows one tax, IRPEF: how much is reported in tax returns and how it is distributed across income classes. It does not calculate anyone’s taxes or show cash collected.

Two totals from the same tax returns, 2024 tax year, billion euros

  • Total income excluding rents taxed separately1,052.9
  • Declared net IRPEF197.4

Declared amount (billion euros)

Two totals from the same tax returns, on the same scale from zero. Net IRPEF is what remains after tax credits and allowances, as reported in the returns: it is not the revenue collected by the State.

Details, method and source

Portal calculation: «Imposta netta» (net tax) divided by «Reddito complessivo al netto della cedolare secca» (total income excluding rents taxed separately), times 100, on the official MEF TOTALE row; CSV amounts are in thousands of euros. It is a ratio of totals, not the average of taxpayers’ rates. The denominator leaves out rents under the flat tax, which are taxed separately; income from the LM form (flat-rate and simplified regimes) is not included. Returns filed in 2025, tax year 2024.

The net tax of the 34 classes adds up to 197,394,108 thousand euros, 3 thousand less than the official total: the MEF rounds every amount to the thousand. The portal uses the official total and does not adjust any class.

IRPEF calculation by income class: original CSV ↗ · The same table on the MEF website ↗ · MEF definitions and analysis (PDF) ↗

  1. Question 2 of 4

    How much IRPEF is recorded for every €100 of income?

    Net IRPEF per €100 of income in the band above 100,000 euros, 2024 tax year€34.2The ratio of reported totals ranges from 6.7 euros of net tax per €100 of total income excluding rents taxed separately in the band up to 20,000 euros to 34.2 euros in the band above 100,000 euros. In the three middle bands it is 14.6, 21.2 and 26.9 euros.

    These bands group tax returns: they are not the statutory tax brackets. Each bar divides the band’s total net IRPEF by its total income, so it includes the effects of allowances and tax credits.

    Net IRPEF per €100 of income in each band, 2024, euros

    1. Up to €20,000€6.7

      MEF classes included: from «minore di -1.000» to «da 15.000 a 20.000» (17 classes). Net IRPEF €12.2 billion on €181.8 billion of total income excluding rents taxed separately.

    2. Over 20,000, up to €35,000€14.6

      MEF classes included: from «da 20.000 a 26.000» to «da 29.000 a 35.000» (3 classes). Net IRPEF €56.7 billion on €388.7 billion of total income excluding rents taxed separately.

    3. Over 35,000, up to €50,000€21.2

      MEF classes included: from «da 35.000 a 40.000» to «da 40.000 a 50.000» (2 classes). Net IRPEF €40.1 billion on €189.1 billion of total income excluding rents taxed separately.

    4. Over 50,000, up to €100,000€26.9

      MEF classes included: from «da 50.000 a 55.000» to «da 90.000 a 100.000» (7 classes). Net IRPEF €43.9 billion on €162.8 billion of total income excluding rents taxed separately.

    5. Over €100,000€34.2

      MEF classes included: from «da 100.000 a 120.000» to «oltre 300.000» (5 classes). Net IRPEF €44.6 billion on €130.5 billion of total income excluding rents taxed separately.

    Net IRPEF per €100 of income

    The bars start from zero, on the same scale; the band with the highest ratio is highlighted. Open a band to see the MEF classes it contains.

    Details, method and source

    Portal calculation for each band: the total «Imposta netta» of its classes divided by their total «Reddito complessivo al netto della cedolare secca», times 100. The five bands group official MEF classes that do not overlap: up to 20,000 euros; over 20,000 up to 35,000; over 35,000 up to 50,000; over 50,000 up to 100,000; over 100,000. It is not the average rate of the people in the band, nor an estimate of anyone’s tax.

    IRPEF calculation by income class: original CSV ↗ · The same table on the MEF website ↗ · MEF definitions and analysis (PDF) ↗

  2. Question 3 of 4

    How many taxpayers are in each income band, and what share of total IRPEF comes from it?

    Tax year 2024 · Returns filed in 2025

    People with income up to 20,000 euros make up 47.1% of all taxpayers and contribute 6.2% of total declared IRPEF.

    MEF totals: 42.8 million taxpayers · 197.4 billion euros of declared net IRPEF.

    1. Up to €20,000

      % of all taxpayers47.1%
      % of total IRPEF6.2%

    2. Over 20,000, up to €35,000

      % of all taxpayers34.1%
      % of total IRPEF28.7%

    3. Over 35,000, up to €50,000

      % of all taxpayers11.1%
      % of total IRPEF20.3%

    4. Over 50,000, up to €100,000

      % of all taxpayers5.9%
      % of total IRPEF22.2%

    5. Over €100,000

      % of all taxpayers1.8%
      % of total IRPEF22.6%

    Percentage of the total

    The grey bar shows the percentage of all taxpayers in the band. The blue bar shows the percentage of total IRPEF contributed by that band.

    IRPEF is personal income tax. We use declared net tax here; actual receipts may differ. Source: MEF, Dipartimento delle Finanze. Bands and percentages calculated by the portal.

    Details, method and source

    Tax across the five bands adds up to 3,000 euros less than the official total: MEF amounts are rounded to thousands. Shares use the official total, without adjustments.

    Taxpayer share: the band’s taxpayers divided by the MEF total. IRPEF share: the band’s net tax divided by the MEF total. Portal calculations on the official totals; amounts are in thousands of euros, so shares may not add up exactly to 100. «Imposta netta» is the declared amount, not cash collected.

    IRPEF calculation by income class: original CSV ↗ · The same table on the MEF website ↗ · MEF definitions and analysis (PDF) ↗

  3. Question 4 of 4

    What is the average in the class containing your income?

    Example with €30,000 of income: average net IRPEF for the class, tax year 2024€5,341Declared income of €30,000: MEF class «da 29.000 a 35.000». Net tax divided by all 4,899,564 taxpayers in the class: a portal calculation.

    This is the average tax declared in that class, not a calculation of your tax. The income you type stays on this page: it is not added to the address, saved or sent.

    Type an annual total income, even zero or negative, to see the MEF class that contains it and its average net IRPEF.

    MEF classes group declared incomes: they are not the tax brackets used to calculate IRPEF. Enter total income before IRPEF, not gross salary or take-home pay.

    Details, method and source

    MEF classes are statistical classes, not the IRPEF tax brackets. In the positive classes the lower limit is excluded and the upper one included: €20,000 falls in «da 15.000 a 20.000», €20,001 in «da 20.000 a 26.000». «zero» is zero only; «da -1.000 a 0» runs from −€1,000 included to zero excluded. Total income is before IRPEF: it is neither gross salary nor take-home pay.

    Optional search on the limits of the 34 official MEF total-income classes. The class average is its «Imposta netta» divided by all its taxpayers, including those with no tax: a portal calculation on aggregated administrative data. It contains no one’s return or personal calculation, and no position within the class is estimated. Tax year 2024, returns filed in 2025.

    IRPEF calculation by income class: original CSV ↗ · The same table on the MEF website ↗ · MEF definitions and analysis (PDF) ↗ · Download the page data (JSON) ↓

Next: how is reported income distributed? →