Calculator for tax year 2026 - Income Tax (IRPEF) + Additional Taxes + Relief
Simulate the F24 model for VAT and physical persons: 2026 income tax brackets (23%/35%/43%); regional and municipal surcharges; June/November advance payments and integrated operational rectification.
Calculation data
Simulated F24 - 2025
IRPF calculation by brackets
| Tax Code (Tribute) | Description | Year | I import it |
|---|---|---|---|
| 4033 | IRPEF - Saldo anno 2024 | 2024 | 8,890.00 € |
| 4033 | IRPEF - 1° Acconto anno 2025 (40%) | 2025 | 3,556.00 € |
| Tax Code (Tribute) | Description | Year | I import it |
|---|---|---|---|
| 3801 | Addizionale Regionale IRPEF 2024 | 2024 | 605.50 € |
| Tax Code (Tribute) | Description | Year | I import it |
|---|---|---|---|
| 3816 | Addizionale Comunale IRPEF 2024 | 2024 | 280.00 € |
Simulation for informational purposes based on IRPEF brackets in force as of 2026 (Budget Law 2024) and additional tax rates applicable from 2026. The income tax deductions (dependent work, family members, expenses) are not included. For the compilation of official F24 model please refer to a CAF or chartered accountant or consult Agenzia delle Entrate's website.
Come utilizzare
Seleziona il tipo di persona e il reddito imponibile
Il reddito imponibile è il reddito al netto delle deduzioni (contributi previdenziali, oneri deducibili). Per partite IVA forfettarie usa il reddito al coefficiente di redditività. Per dipendenti usa il reddito complessivo del CU.
Scegli regione e comune di residenza
Le addizionali regionali e comunali si calcolano sul reddito imponibile con aliquote deliberate dagli enti locali. L'addizionale regionale varia dall'1.23% (regioni virtuose) al 3.33% (regioni in piano di rientro sanità). L'addizionale comunale va dallo 0% allo 0.9%.
Scegli il tipo di F24 da simulare
"Saldo + Acconti" mostra il versamento di giugno con saldo anno precedente e primo acconto (40%). "Acconto Novembre" mostra solo il secondo acconto di novembre (60%). "Saldo Giugno" simula il saldo dell'anno corrente.
Attiva il Ravvedimento Operoso se hai superato la scadenza
Il ravvedimento operoso consente di regolarizzare spontaneamente un omesso versamento con sanzione ridotta. La sanzione varia dall'1% (sprint 1-14 gg) al 5% (oltre 2 anni). Si aggiungono gli interessi legali al 2.5% annuo.
Domande frequenti
What is the difference between taxable and net income on Form 24?
Taxable income is calculated by applying the brackets (23%/35%/43%) to taxable income. Net tax is obtained by subtracting deductions (dependent employment, family expenses, medical costs). The F24 model reports taxes calculated on last year's tax (historical method). This simulator calculates gross tax without deductions for simplicity - use the full IRPEF calculator for net results.
How does the calculation of IRPEF installments work?
Con the historical method (most common for IVA games), 100% of the IRPEF due in the previous year are paid upfront: 40% by June and 60% by November. The balance is paid by June of the following year. There also exists a predictive method (accounts calculated based on the estimate of the current year), useful if you expect a reduction in income.
What are Regional and Municipal Supplements?
Local taxes are due in addition to the IRPEF. The regional supplement is payable to the region of residence by December 31st of the reference year. The municipal supplement is payable to the municipality. Both are settled up to balance by June of the following year, without advance payment for employees. Value-added tax payments also include the additional regional supplement (30% of the balance) by November.
When is it convenient to use the Busy Sprint vs Long?
Late payment fine (1-14 days of delay) has reduced penalty to 1% of the due amount - most convenient. After 30 days it rises to 1.67%, after 90 days to 3.75%. Over a year it goes up to 4.29%. It's always convenient to regularize before an audit because ordinary penalties are 30% without penalty reduction.