Tasse Municipali Italia 2026
Calcola addizionale regionale e comunale IRPEF per tutte le regioni italiane. Confronto aliquote da 1.23% (Lombardia) a 3.33% (Campania e Lazio).
Dati Contribuente
Tasse Locali Annuali
Confronto Addizionali per Regione
| Regione | Aliquota | Su 30.000,00 EUR |
|---|---|---|
| Basilicata | 1.23% | 369,00 EUR |
| Friuli-Venezia Giulia | 1.23% | 369,00 EUR |
| Liguria | 1.23% | 369,00 EUR |
| Lombardia | 1.23% | 369,00 EUR |
| Sardegna | 1.23% | 369,00 EUR |
| Sicilia | 1.23% | 369,00 EUR |
| Trentino-Alto Adige | 1.23% | 369,00 EUR |
| Umbria | 1.23% | 369,00 EUR |
| Valle d'Aosta | 1.23% | 369,00 EUR |
| Veneto | 1.23% | 369,00 EUR |
| Emilia-Romagna | 1.33% | 399,00 EUR |
| Toscana | 1.42% | 426,00 EUR |
| Piemonte | 1.62% | 486,00 EUR |
| Abruzzo | 1.73% | 519,00 EUR |
| Marche | 1.73% | 519,00 EUR |
| Puglia | 1.95% | 585,00 EUR |
| Calabria | 2.03% | 609,00 EUR |
| Molise | 2.03% | 609,00 EUR |
| Campania | 3.33% | 999,00 EUR |
| Lazio | 3.33% | 999,00 EUR |
Come utilizzare Tasse Municipali Italia 2026
Insert taxable income
Regional and municipal additional income is calculated on taxable IRPEF (total income minus deductions).
Select your Region
Regional rate varies: Lombardy 1.23%, Campania and Lazio 3.33% (max). The region is that of residence as of December 31st of the reference year.
Set local tax rate
Each municipality decides its own municipal rate between 0% and 0.9%. Check the rate on your municipality's website or the MEF portal.
Compare regions
The tool shows a comparative overview of all Italian regions to help you understand regional differences.
Suggerimenti
- Transfer your residence to a municipality with a 0% municipal supplement can save you hundreds of euros per year.
- Regional supplement determined by place of residence as of December 31: transfer in December applies to the following year.
- The MEF publishes annual municipal tax rates each year: check your town's website at finanzes.gov.it.
- For taxpayers in high-addition regions (Campania, Lazio), the total regional and municipal burden can exceed 4% of income.
Domande frequenti
When are regional and municipal surcharges paid?
Additional amounts are paid in two ways: employees pay through monthly withholding in pay stub (based on previous year's additional amounts), with final payment at the end of the year. Self-employed workers pay in advance (November) and settle (with tax return).
How is the taxable base of additional income calculated?
Taxable income and total IRPEF after deductions (e.g. pension contributions, main residence rental income). No tax deductions apply.
Why does Campania and Lazio have the highest rate?
Regions with high healthcare debt can apply the maximum regional supplement of 3.33% to finance the recovery of the regional healthcare system.
Does there exist a municipal exemption?
Some regions exempt low-income earners from regional surtaxes (below a threshold). The municipal decree may also provide progressive rates or exemptions for income brackets.