The Italian Government is currently working on further measures aimed at reducing the tax burden on individuals. The main objective of the planned reform is in particular to provide relief for the so-called middle class, meaning medium-income taxpayers.
Following the already implemented reduction of the second IRPEF tax rate from 35 % to 33 % for income between €28,000 and €50,000, the reform could potentially be extended further.
| Measure | Possible implementation in 2027 | Affected taxpayers |
|---|---|---|
| Extension of the intermediate IRPEF bracket | 33 % potentially up to €60,000 | Middle-income taxpayers |
| Reduction for lower incomes | Possible reduction of the first tax rate | Employees, pensioners, self-employed persons |
| Thirteenth monthly salary (Tredicesima) | Possible substitute tax instead of ordinary IRPEF | Employees |
| Bonus for working mothers | Possible confirmation or extension | Working mothers |
The measure currently receiving the most attention concerns the extension of the intermediate IRPEF tax bracket.
| Income | Current system | Possible system from 2027 |
|---|---|---|
| up to €28,000 | 23 % | 23 % |
| €28,000 - €50,000 | 33 % | 33 % |
| €50,000 - €60,000 | 43 % | 33 % possible |
| over €60,000 | 43 % | 43 % |
The maximum benefit is currently estimated at approximately €1,000 per year per taxpayer.
Another measure currently under discussion concerns the tax treatment of the thirteenth monthly salary.
Instead of ordinary IRPEF taxation, a reduced substitute tax could potentially be applied.
| Option | Discussion |
|---|---|
| Substitute tax | 10 % or 15 % |
| Objective | Increase of the net amount received in the December payroll |
Supporting working mothers remains one of the political priorities. The existing Bonus Mamme could be confirmed or modified in 2027.
| Area | Possible amendment |
|---|---|
| Bonus for working mothers | Extension or expansion |
| Family support | Possible additional support measures |
The planned IRPEF changes for 2027 would continue the reform path already started: lower taxation for middle-income taxpayers, increased purchasing power for employees and additional support for families.