{"id":460,"date":"2024-01-03T16:18:00","date_gmt":"2024-01-03T15:18:00","guid":{"rendered":"https:\/\/blog.jobcodehr.com\/personal-income-tax-new-rates-for-2024\/"},"modified":"2024-12-23T15:44:17","modified_gmt":"2024-12-23T14:44:17","slug":"personal-income-tax-new-rates-for-2024","status":"publish","type":"post","link":"https:\/\/blog.jobcodehr.com\/en\/personal-income-tax-new-rates-for-2024\/","title":{"rendered":"Personal income tax: new rates for 2024"},"content":{"rendered":"\n

Legislative Decree no. 216\/2023 ordered the implementation of the most important personal income tax (IRPEF) reform, providing for a change from 4 to 3 brackets. <\/p>\n\n\n\n

For 2024, for the purpose of determining personal income tax, gross tax is calculated as follows:<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

To simplify the calculation of gross tax, the so-called \u201cdeduction constants\u201d can be used by multiplying the taxable income by the rate corresponding to the bracket in which the income is included and then subtracting the adjustment for the same bracket.<\/p>\n\n\n\n

The following is the reference table:<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Examples (based on a year): <\/p>\n\n\n\n

    \n
  1. 1. Annual Taxable Income = \u20ac29,000.00\r\n\u2022 \u20ac Gross IRPEF = 29,000.00*35% – 3360 = \u20ac 6,790.00.<\/li>\n\n\n\n
  2. 2. Annual Taxable Income = \u20ac52,000.00\r\n\u2022 \u20ac Gross IRPEF = 52,000*43% – 7,360 = \u20ac 15,000.00.<\/li>\n<\/ol>\n\n\n\n
    <\/div>\n\n\n\n

    Moreover for 2024, the deduction for employment has been raised from \u20ac1,880.00 (if total income does not exceed \u20ac15 thousand) to \u20ac1,955.00. <\/p>\n\n\n\n

    As a result of the changes, from 2024 onwards there will be a slight decrease in taxes and consequently a slight increase in net income, especially for employees earning between \u20ac15,000 and \u20ac50,000 per year.<\/p>\n\n\n\n

    On the other hand, for incomes above \u20ac50,000, a correction has been introduced to offset the reduction in the rates for the first brackets, which provides for a reduction in deductions on deductible expenses, except for health expenses, equal to \u20ac260. This reduction only has an impact on the filing of one\u2019s tax return. <\/p>\n\n\n\n

    Finally, for 2024, the \u201cNo Tax Area\u201d for employed workers has been equated to that of pensioners. As such, for both types of income, the \u201cNo Tax Area\u201d limit will be \u20ac8,500.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Legislative Decree No. 216\/2023 provided for the implementation of the first module of the Irpef reform by changing from 4 to 3 rates.<\/p>\n","protected":false},"author":1,"featured_media":424,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulatory-news"],"yoast_head":"\nPersonal income tax: new rates for 2024<\/title>\n<meta name=\"description\" content=\"Legislative Decree No. 216\/2023 provided for the implementation of the first module of the Irpef reform by changing from 4 to 3 rates.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blog.jobcodehr.com\/en\/personal-income-tax-new-rates-for-2024\/\" \/>\n<meta property=\"og:locale\" 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