Personal income tax: do self-employed or employees pay more? The numbers

In recent weeks, it has been argued several times that the personal income tax (Irpef) would be paid almost entirely by retirees and employees. A statement, however, which according to the Cgia of Mestre would be “completely misleadingbecause it implies that in Italy to pay almost all of the personal income tax would be only two categories of taxpayers” . In reality – continue the craftsmen from Mestre – whoever keeps repeating this obviousness is the “victim” of a serious blunder statistical/interpretive.

Personal income tax: do self-employed or employees pay more?

If, in fact, it is clear that 84 per cent of the total personal income tax is paid to the Treasury by pensioners and employees, this happens because these two categories represent 89 percent of the total income tax payers present in Italy. The other approximately 11 percent, on the other hand, is made up of recipients of other income categories. In particular, the self-employed are 8.5 percent of the total income tax payers.

The numbers

If you want to prove it imbalance in the tax burden linked to Irpef, the methodology “correct” lies in calculating the average amount paid by each taxpayer belonging to each of the three main types that pay tax on natural persons: self-employed, employees and pensioners. By applying this method, to the data on income relative to 2019 (source: Ministry of the Economy and Finance), it emerges that, on average, retirees pay a net annual Irpef of 3.281 euro, employees of 4,061 euros and entrepreneurs/self-employed workers di 6.026 euro.

Let me be clear – underlines the CGIA in a note – tax evasion in Italy it exists and is present in all categories of taxpayers, therefore, even among self-employed workers and entrepreneurs. Therefore, the escape must be opposed wherever it lurks, without however accusing anyone, least of all through the incorrect interpretation of very partial data, as happened in recent weeks.

Evasion, 20 billion recovered

The Cgia also reports that in 2022 the taxman he has recovered from fighting evasion over 20 billion euros. This figure, announced by the Ministry of Economy and Finance (MEF) in recent months, “is yet another demonstration that in recent years the fight against fiscal infidelity is bearing fruit. Between 2015 and 20201, for example, tax evasion in Italy fell by 16.3 billion euros. Although 2020 was a very particular year due to the pandemic, the tax gap estimated by the MEF fell to 89.8 billion euros; of which 78.9 billion are attributable to lost tax revenue and the other 10.8 billion are the “fruit” of tax evasion”.

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