Overview
- The Finance Department reported total declared income of €1,076.3 billion for tax year 2024, up 4.7%, with average income at €25,820, up 4%.
- Net IRPEF, Italy’s personal income tax, totaled €197.4 billion, with 34.1 million people declaring tax, yet more than 11.3 million ultimately pay nothing due to zero liability or full offsets such as the wage bonus.
- The burden is concentrated as taxpayers above €35,000 represent 23.4% of filers with tax due but account for 65.1% of net IRPEF, and the €35,000–€70,000 band alone provides 32.1%.
- Employees and pensioners declare 84.6% of all income, underscoring how wage earners and retirees carry most of the base that funds the tax.
- Regional gaps remain wide with average income at €30,200 in Lombardy and €19,020 in Calabria, and about 2 million under the flat-rate forfetario regime sit outside key averages and narrow the standard IRPEF base.