Emilia-Romagna (Bologna) Income Tax Calculator 2026

Annual gross salary Period Region Your region and its main city charge their own surcharges on top of national income tax, so the region changes the number. How you are taxed

More settings 1

Without these we assume the ordinary case: a single taxpayer with no dependants.

Year in the regime The exempt share of your income falls as the years in the regime pass.

Take-home pay

€32,323 kept per year

Ordinary IRPEF scale

Open-access result

About €2,694 a month

Effective tax rate 35.4%

€17,677 to taxes and contributions

Conditional opportunity

Teachers and researchers

Conditional

+€13,082 / year

€45,405 · 91% kept if you qualify

Check eligibility

Based on region: Emilia-Romagna (Bologna), how you are taxed: Ordinary IRPEF scale

Verified for 2026 · official authority + independent source · 2026-08-06 · Sources

Where the money goes

Gross salary	€50,000
INPS pension contribution (IVS, employee share)	-€4,595	9.19% up to €122,295
Income tax	-€12,184	Taxable base €45,405. This is the gross tax, before the tax credits on the next line
Tax credits	€399	Employment income credit (detrazione per redditi di lavoro dipendente) (€1,910 × 0.2088, the ratio of €50,000 less the €45,405 income to €22,000, truncated to 4 decimals as the law requires)
Regional surcharge on IRPEF (addizionale regionale), Emilia-Romagna	-€934	Own scale, on the taxable income of €45,405, the same base as national income tax and before any tax credit
Municipal surcharge on IRPEF (addizionale comunale), Bologna	-€363	0.80% of the whole taxable income of €45,405, the same base as national income tax and before any tax credit
Take-home pay	€32,323	Effective rate 35.4%

Emilia-Romagna (Bologna) against the other regions we model

Take-home pay on the same salary, 2026 rules, no special regimes, only the region changes:

Region	€30,000	€50,000	€90,000
Campania (Naples)	€23,127	€31,965	€50,985
Emilia-Romagna (Bologna)	€23,368	€32,323	€51,435
Lazio (Rome)	€23,305	€31,940	€50,990
Lombardy (Milan)	€23,425	€32,568	€52,231
Piedmont (Turin)	€23,232	€32,037	€50,985

Compare with another country:Spain Poland Portugal

Regimes checked

Every regime is checked against what you entered. Open one to see what it requires, what it is worth, and the conditions you confirm yourself.

Ordinary IRPEF scale€32,323 kept · 65%Open accessCurrent result

The default progressive scale (23% / 33% / 43%), how employment income is taxed unless you qualify for and claim one of the two relocation regimes - the inbound-worker regime or the teachers and researchers regime.

Teachers and researchers€45,405 kept · 91%Conditional+€13,082 / year

You hold a university degree, spent at least two continuous years teaching or doing research abroad at a university or a research centre, and have moved your tax residence to Italy to teach or do research here: 90% of your Italian teaching and research pay is exempt, with no income limit, for the year of the move and the five following years.

Duration

Available for up to 6 tax years in total

The calculator does not check the conditions with a tick box, including the full wording below. You confirm them yourself.

Full legal wording1

You must hold a university degree or an equivalent qualification (a degree awarded abroad is not automatically recognised in Italy - you need a 'dichiarazione di valore' from the Italian consulate), you must have been resident abroad other than occasionally, and you must have carried out documented teaching or research work abroad for at least two continuous years at a university or at a public or private research centre. The two years need not be the two immediately before the move, and teaching periods and research periods can be added together to reach them. In Italy you must actually carry out the teaching or research work - the kind of employer does not matter - and become tax resident here. An Italian citizen who never registered with AIRE qualifies if, in the two tax periods before the move, they were resident in another state under a double-tax treaty. You must stay tax resident in Italy for the whole of the relief: move abroad again and the relief stops from the tax period in which you cease to be resident - but, unlike the inbound-worker regime, nothing you have already claimed is taken back. The exemption covers only the pay for the teaching or research activity itself, not your other income. You cannot combine it with the neo-residenti flat tax of art. 24-bis TUIR, and you cannot apply it and the inbound-worker regime to the same income. None of these conditions can be checked by the calculator - you assert them yourself.

Teachers and researchers calculator

Impatriati€42,049 kept · 84%Conditional+€9,726 / year

You moved your tax residence to Italy from 2024 onwards, were not resident here for the previous three years (six or seven if you work for the same employer or its group), hold a high-qualification or specialisation profile, and commit to staying tax resident for at least four years: half your Italian employment income, up to EUR 600,000 a year, is exempt for five years.

Duration

Available for up to 5 tax years in total

The calculator does not check the conditions with a tick box, including the full wording below. You confirm them yourself.

Full legal wording1

You must not have been tax resident in Italy in the three tax periods before the move (six tax periods if you come to work in Italy for the employer you already worked for abroad or for a company of the same group, seven if you had also worked for that employer in Italy before leaving). The work must be performed in Italy for most of the tax period. You must meet the high-qualification or high-specialisation requirements of Legislative Decree 108/2012 (EU Blue Card) or 206/2007 (regulated professions), or have carried out research work in artificial intelligence technologies. You must commit to remaining tax resident in Italy for at least four years: leave earlier and you lose the regime and repay, with interest, everything already claimed. The regime is granted as EU de minimis State aid, so other aid you have received can limit it. None of these conditions can be checked by the calculator - you assert them yourself.

Impatriati calculator

Reference

What actually lands in your account from a salary in Emilia-Romagna (Bologna), after income tax and social contributions.

The one scale of the five that is different in every year

National IRPEF is the same in Bologna as anywhere in Italy and is covered on the Italy salary page. What changes with the address is the pair of local surcharges, and Emilia-Romagna’s has a property the other four do not.

Four of the five regions we model publish a scale and leave it there. Emilia-Romagna writes a separate paragraph of its law for each tax year, and one band moves in each of them. The current scale is 1.33% up to €15,000, 1.93% to €28,000, 2.78% to €50,000, and 3.33% above, the statutory ceiling.

The third band is the moving part. It was 2.93% in 2025, it is the figure above for 2026, and the same article already sets 2.63% for 2027. The other three bands do not move at all. So a search result quoting an Emilia-Romagna rate is only meaningful with a year attached to it, and the ministry itself publishes both figures, each under its own year.

Why the year matters more here than elsewhere

Both surcharges are settled by where your tax domicile is on 1 January, and they are not pro-rated. Move to Bologna in April and the whole of that year is billed at your previous address; the first Emilia-Romagna scale you pay is the one in force the following January. In a region where the middle band steps down annually, that is not a technicality. Someone planning a move here in the middle of a year skips a rate and starts on a lower one, which is the opposite of the usual relocation surprise.

Bologna’s exemption, and where it sits among the five

Bologna charges 0.8% with an exemption at €15,000, the second-highest of the five cities behind Milan and ahead of Rome, Naples and Turin. Being an exemption rather than an allowance, it works as a cliff: at or below the threshold the city takes nothing, and one euro above it the rate applies to your whole income rather than to the excess.

At €15,000 of taxable income Bologna takes nothing. At €15,001 it takes €120.01.

The rate for the year meets your income undiminished

Whichever year’s rate applies, it applies to the same taxable income national IRPEF runs on, with deductible items taken off and nothing else. The detrazioni, which do most of the work in an Italian tax calculation, are credits against IRPEF rather than deductions from income, so the surcharge base reaches the regional scale at full size. They settle one question about the surcharges and only as a yes or no: in a year when IRPEF net of its own credits comes out at zero, neither surcharge is charged at all.

What changed in 2026

The middle band came down, by the amount already written into the regional law when it was amended last year, and the ministry’s 2026 table matches it. Nothing else in the region moved. Bologna has not deliberated for 2026 either: the ministry’s list carries the marker for a city that has adopted no decision this year, and the previous year’s rate and exemption stay in force by tacit extension. That is what the calculator applies, and it is flagged provisional for that reason. A city decision published by 20 December would apply retroactively to the whole year.

Questions people actually ask

The rate I found online for Emilia-Romagna is different. Which one is right?

Both, probably, for different years. The regional law writes a separate paragraph for each tax year and one band steps down annually, so a page that does not say which year it means is ambiguous rather than wrong. This page and the calculator use the 2026 figures, and the ministry publishes the same ones for 2026 while still publishing the higher figure under its 2025 label.

I am moving to Bologna from elsewhere in Italy this year. Which scale applies to me?

Not this region's, not for this year. The surcharges follow your tax domicile on 1 January, so a move during the year leaves the whole year billed at your old address, and the first Emilia-Romagna scale you actually pay is the one in force in the January after you arrive. Given that the middle band steps down each year, that timing works in your favour rather than against it.

Is the Bologna exemption a tax-free allowance?

No. It is a threshold with a cliff on top of it: nothing at all at or below the line, the full rate on your entire income one euro above it. Bologna's threshold is the second-highest of the five cities we model, behind Milan, so the step arrives later here than in Rome, Naples or Turin, and it is worth over a hundred euro when it does.

Is the Bologna rate on this page final for 2026?

Not formally. The city had published no 2026 decision at our last check, so the previous year's rate and exemption apply by tacit extension and are what the calculator uses. Those particular figures have not moved since a 2016 decision as amended for 2019, which makes a change this year unlikely without making it impossible.

Calculation limitations

Your result can move: personal deductions, family status and special regimes we do not model can make your real tax lower in 9 cases, and higher in 2 cases.

What we do not model 14

Every rule below is real and is left out on purpose. Modelling it would need information this form does not ask you for, or a mechanism we have not built yet. What matters is not that something is missing, but which way it moves your number, so that is what we tell you.

May not apply to you: Five regions and their capital cities are covered: Lombardy (Milan), Lazio (Rome), Campania (Naples), Emilia-Romagna (Bologna) and Piedmont (Turin). The regional and municipal surcharges of whichever you pick are included in the figure. Italy has fifteen more regions and about eight thousand municipalities, each setting its own rate. Regions choose between 1.23% and 3.33%. Municipalities may add up to 0.8 percentage points (art. 1, comma 3, D.Lgs. 360/1998), but the capitals of metropolitan cities carrying a large per-head deficit are allowed by statute to go above that ceiling (art. 1, commi 567 and 572, lett. a, L. 234/2021), and three of the five cities here do: Rome charges 0.9%, Naples 1.0% and Turin up to 1.2%. So do not read 0.8% as a national maximum. Across the five, the combined surcharge runs from about 2.0% of taxable income (Milan, lower incomes) to about 4.5% (Turin, above EUR 50,000). If you live somewhere else, pick the closest of the five and read the two surcharge lines as an indication rather than as your own town's rate. Applies to: Residents of any other region or municipality.
Your real tax may be LOWER: Only the personal tax credits of a single employee with no dependants are applied: the employment credit of art. 13 TUIR (up to EUR 1,955 plus EUR 65), the extra employee credit of L. 207/2024 (up to EUR 1,000), and the two reliefs paid as tax-free cash rather than as credits - the EUR 1,200 trattamento integrativo and the low-income payment worth 4.8% to 7.1% of pay. Any other detrazione you are entitled to is not modelled, and every one of them would lower the tax further. Applies to: Anyone entitled to family or itemised credits.
Your real tax may be LOWER: Family tax credits are not modelled: EUR 950 per child aged 21 to 29, up to EUR 800 for a dependent spouse, EUR 750 per cohabiting dependent parent or grandparent, each tapering with income. We model a single taxpayer with no dependants. Applies to: Taxpayers with a dependent spouse, children aged 21 or over, or dependent ascendants.
Your real tax may be LOWER: Itemised credits and deductions are not modelled: the 19% credits for health costs, mortgage interest, education and similar expenses, complementary pension contributions deductible up to EUR 5,300, and building-renovation credits. Applies to: Anyone with deductible or creditable expenses.
Your real tax may be LOWER: The 2026 substitute taxes for employees are not modelled: 5% on pay increases from collective-agreement renewals for private-sector workers who earned up to EUR 33,000 in 2025, 15% on up to EUR 1,500 of night, holiday and shift allowances for those under EUR 40,000, and 1% on productivity bonuses up to EUR 5,000. Each replaces IRPEF and both surcharges on the amount concerned. Applies to: Private-sector employees receiving those specific payments.
Your real tax may be HIGHER: The 10% surtax on variable pay in the financial sector is not modelled. Bonuses and stock options paid to employees with manager (dirigente) status in the financial sector, and to coordinated and continuous collaborators in that sector, carry an additional 10% tax on the amount exceeding the fixed component of their pay (art. 33, D.L. 31 maggio 2010, n. 78, text in force 1-1-2026 to 31-12-2026). This calculator has no input for sector, job status or the fixed/variable split of pay, so it never applies the surtax. It does not apply at all where the payer instead donates at least twice the surtax to a Third Sector entity (comma 2-ter). Applies to: Financial-sector managers and collaborators whose bonus exceeds their fixed pay.
Your real tax may be LOWER: The employee's 0.30% wage-guarantee (CIGS) contribution is not modelled. An employer that averaged more than fifteen employees owes an ordinary CIGS contribution of 0.90% of the social-security pay base, and 0.30 of those points are withheld from the worker, not from the employer (art. 23, commi 1 and 1-bis, D.Lgs. 148/2015). This calculator has no input for the size of your employer, so it leaves the 0.30% out altogether rather than charge it to the many employees of smaller firms who never owe it. If your employer is above that threshold, about 0.30% more of your gross pay goes to INPS than shown, and because that contribution is deductible your taxable income and your tax are slightly lower than shown. Applies to: Employees of employers averaging more than fifteen employees.
Your real tax may be LOWER: The pension contribution ceiling of EUR 122,295 applies only to workers with no Italian contribution record before 1 January 1996. Someone who was already insured in Italy before then pays contributions on the whole salary, so on a high salary their contributions are higher and their taxable income lower than shown. Applies to: High earners first insured in Italy before 1996.
May not apply to you: The employer cost shown covers the pension contribution only. Unemployment, wage-guarantee, sickness, maternity and accident insurance take the real employer charge to roughly 30% of gross pay, varying by sector, company size and job category. Applies to: Employers (affects the employer-cost figure, not the employee's tax).
Your real tax may be LOWER: Under the inbound-worker regime we model the standard 50% exemption. Workers who move with a minor child, or who have or adopt a child while in the regime, get a 60% exemption instead, and some 2024 arrivals who bought a home in Italy get three extra years. Applies to: Inbound workers with a minor child, and 2024 arrivals who bought an Italian home by the end of 2023.
Your real tax may be LOWER: Under the teachers and researchers regime we model the basic six tax periods. The 90% exemption runs for eight tax periods instead if you have one minor or dependent child, or if you become the owner of a residential property in Italy after the move or in the twelve months before it; for eleven with at least two children; for thirteen with at least three. A child born or adopted while you are in the regime extends it the same way, so someone in year seven or later may still be paying the reduced tax while this calculator already shows the full one. Applies to: Teachers and researchers with dependent children, or who buy a home in Italy.
Your real tax may be HIGHER: The teachers and researchers exemption covers only the pay for the teaching or research activity carried out in Italy, not everything you earn. This calculator takes a single salary figure and exempts 90% of all of it, so if part of your pay is for something other than teaching or research, your real tax is higher than shown. Applies to: Teachers and researchers whose pay is not entirely for teaching or research.
May not apply to you: The region and municipality are those of the taxpayer's tax domicile on 1 January of the tax year. Someone who moves to Emilia-Romagna or to Bologna during the year still owes the previous location's surcharges for that year. Applies to: Anyone relocating within Italy during the tax year.
Your real tax may be LOWER: Taxpayers under the flat-rate regime forfettario pay no regional surcharge at all. Applies to: Self-employed on the regime forfettario.

Figures not yet fixed for this tax year 1

One figure is applied in practice, but the text that fixes them for this tax year does not exist yet: either the statute has not been passed, or the body that sets the figure publishes it later than the year it applies to. We show them because leaving them out would give you a worse answer, not a safer one, and we show you exactly what each one rests on.

pit.municipal_surcharge: Bologna had published no 2026 delibera as of 2026-08-06. MEF's official 2026 list shows '0*' for Bologna, which the Department of Finance defines as 'il comune non ha adottato la delibera per l'anno in corso'. Under art. 1 comma 169 legge 296/2006 the previous year's rate and exemption stay in force by tacit extension, and MEF itself states that after 20 December it will print the previous year's figures for such comuni. The values stored are Bologna's officially published 2025 ones (0,8 % / 15 000 €). (what we relied on) · we re-check after 2026-12-21

Information only, not tax advice. Rates change; confirm your own situation with a qualified adviser. View sources and how we verify