Irpef rate 2025, which pays minimum: all simulations

Government has approved and structured the division. Irpef rates was introduced last year with Three wrestlersThe 2025 budget law also provides bonus amounts and deductions based on different income lines, which may provide relief to taxpayers. From this year, employees with an income of up to 40 thousand euros will also benefit from deductions (the limit stops at 35 thousand in 2024).

Irpef rates for 2025

There are three Irpef brackets:

• Rate per 23% on taxable amount up to 28 thousand euros Overall
• Rate per 35% on taxable income Between 28 thousand and 50 thousand euros Overall
• Rate per 43% on taxable income More than 50 thousand euros Overall

The percentages and taxable amounts are the same as in 2024, when with Maneuver it was chosen to merge the first two brackets, i.e. income up to 15 thousand euros and between 15 thousand and 28 thousand euros.

Bonuses and deductions under 20 thousand euro income

For taxpayers with income from employment Less than 20 thousand euros A tax is recognized based on the wage cut, a Bonus The inversely proportional percentage of income growth is calculated from segments, which do not contribute to its composition:

• 7.1% for income up to 8,500 euros;
• 5.3% for income between 8,500 and 15 thousand euros;
• 4.8 percent for income between 15 thousand and 20 thousand euros.

One is also recognized. Fixed deduction of 1,955 euros.

20 thousand to 40 thousand euro income deduction

Even with one Income is more than 20 thousand euros. You have an Irpef deduction:

• equal to 1,000 euros with a total income between 20 thousand and 32 thousand euros;
• From 1,000 to 0 euros, gradually, up to 40 thousand euros.

To find the deduction amount for income over 32 thousand euros, it is necessary to find the difference between 40 thousand and the total income, divide by 8 thousand and then multiply by 1000. In practice, for every 1,000 euros of increase in gross income, the deduction is reduced to 125 euros.

Let’s see some practical examples:

• [(40.000 – 32.000) / 8.000] * 1.000 = 1 * 1.000 = 1.000 euros;
• [(40.000 – 36.000) / 8.000] * 1.000 = 0.5 * 1.000 = 500 euros;
• [(40.000 – 38.000) / 8.000] * 1.000 = 0,25 * 1.000 = 250 euros.

How much will you have to pay in Irpef in 2025?

So How much tax do you have to pay?? Let’s try something. Imitation – which obviously cannot take into account the circumstances of individual taxpayers, for example taking into account deductions due to medical expenses or the composition of the family unit. Bonus amount Related to cutting the tax wedge, which does not contribute to income generation and working to reduce the tax burden on Italian workers.

Income of 15 thousand euros

With an income of 15,000 euros, the calculated gross tax is equal to 3,450 euros, but the taxpayer benefits from a bonus of 795 euros (equal to 5.3% of income) and a fixed deduction of 1,955 euros. You only have to pay 700 euros.

Income of 25 thousand euros

For an income of 25,000 euros, the gross tax is 5,750 euros. As there is no bonus for this income bracket, the taxpayer can take advantage of a deduction of €1,000, reducing the net tax to €4,750.

Income of 35 thousand euros

With an income of 35 thousand euros, the total tax amount is 8,890 euros. No bonus applies, but the taxpayer receives a continuously decreasing deduction of 625 euros, bringing the net tax to 8,265 euros.

Income of 50 thousand euros

For an income of 50 thousand euros, the gross tax is 14,140 euros. There are no bonuses or deductions in this income line, so the net tax is consistent with the amount originally calculated.

Below is one. Summary table:

To clearly understand the amount to be paid, you can consult it. The simulator Available on the website.Revenue Agency.