You are in:
Personal income tax (IRPEF) rates and calculation
Menu della sezione Personal Income Tax - Irpef
Personal Income Tax - Irpef
Espandi menu contestuale
- What it is
- General rules for individuals
- Pensioners from other EU countries
- Cross-border commuters
- Residence for tax purposes for cross-border workers
- Rules for cross-border commuters in bordering countries
- Personal income tax (IRPEF) rates and calculation
- How and when to file a tax return
- Paying personal income tax
- How to challenge a tax assessment
- Double taxation agreements
- Relevant legislation
Personal income tax (IRPEF) rates and calculation
Latest update: 12/12/2020
Income above EUR 7 500 from cross-border employed work is included as part of overall income. When applying for social security benefits from the public administration, the total amount of income earned abroad, including the exempt portion, must be declared to the office providing the benefit.
Cross-border workers receive tax credits for any taxes paid abroad (Article 165, paragraph 10 of Presidential Decree No 917/86(IT)).
Link correlati
- Contact Assistance Services
- Personal income tax return
- Imposta sul reddito delle persone fisiche (Irpef) – versione in italiano