IRPEF 2022, rates and brackets: how many taxes to pay

From 1 January 2022, the rates and income brackets of personal income tax have changed from five to four. Let’s see in the following article what are the news, the tax rates to be applied and the mechanism to calculate the net tax due based on your range.

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L’IRPEF represents the direct, personal and progressive tax that is imposed on the income from employmentassimilated to employee and business work, as defined in the consolidated income tax law.

Let’s see the new ones in detail tax rates come into effect this year how the mechanism for calculating the tax due.

IRPEF 2022: brackets and rates


There Budget Law 2022 has redefined the rates they personal income tax brackets which, starting from January 1st, are the following:

  • 1st bracket for taxpayers with income included between 0 and 15,000 euros. The personal income tax rate is equal to 23% and corresponds, in the case of income of 15,000 euros, to a tax of 3,450 euros;
  • 2nd bracket for those who receive an income between 15.001 and 28.000 euros. In this case, the personal income tax rate is 25%;
  • 3rd bracket for income included between 28,001 and 50,000 euroswith the personal income tax rate equal to 35%;
  • 4th bracket for income over 50,000 euros. The personal income tax rate, in this case, is of 43%.

We remember that they do not pay personal income tax all those who receive income in no tax areaor up to 8,174 euros per year.

IRPEF 2022: how to calculate the tax


For calculate the net tax due just follow this procedure:

  • determine the monthly income, making the salary net of the INPS contributions payable by the worker, the travel allowances and the taxable part of the allowances and various allowances (excluding those for the family unit) contribute to his training;
  • subtract from the monthly income thus obtained the deductible charges to obtain the taxable income;
  • apply the personal income tax rate based on your own bracket – thus obtaining gross personal income tax;
  • subtract the personal income tax deductions to obtain net personal income tax.

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About Eric Wilson

The variety offered by video games never ceases to amaze him. He loves OutRun's drifting as well as the contemplative walks of Dear Esther. Immersing himself in other worlds is an incomparable feeling for him: he understood it by playing for the first time in Shenmue.

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