IRPEF 2027 at 33% up to €60,000: who benefits and by how much, in euro

In short: as of 23 October 2026, IRPEF at 33% up to €60,000 is only a press hypothesis: the 2027 budget law has not been approved. If it were passed, those with taxable income above €50,000 would pay 10 percentage points less on the slice up to €60,000, that is, at most €1,000 a year. Below €50,000, and for flat-rate taxpayers, nothing would change.

What are the IRPEF brackets in force in 2026?

From 2026, IRPEF has three brackets: 23% up to €28,000, 33% up to €50,000, 43% above €50,000. The rate of the second bracket was reduced from 35% to 33% by art. 1, para. 3 of the 2026 budget law (Law 199/2025), which amended art. 11 of the TUIR (consolidated income tax law). These are the brackets that also apply in 2027 if the budget law does not change them.

The rates apply by slices: someone with €60,000 of taxable income does not pay 43% on the whole amount, but only on the part above €50,000. On €60,000 the gross IRPEF today is €18,000. Regional and municipal surcharges are added and are excluded here, because they depend on where you live.

What does the 2027 IRPEF hypothesis provide?

According to Sky TG24 of 13 October 2026, the 2027 budget could extend the second bracket at 33% from €50,000 to €60,000, leaving unchanged the first bracket and the top rate: 23% up to €28,000, 33% up to €60,000, 43% above €60,000. The press estimates its cost at around 2.6 billion; Informazione Fiscale, on 20 October 2026, considers it to be without funding.

It is a hypothesis, not a rule: the Council of Ministers of 13 October 2026 approved only the Documento programmatico di bilancio, and as of 23 October the budget bill has not yet passed the Council of Ministers. The stages are in 2027 budget law: stages and dates.

How much would you save with IRPEF at 33% up to €60,000?

The saving is zero up to €50,000 of taxable income, grows by 10 cents for every euro between €50,000 and €60,000, and from there stays fixed at €1,000 a year, whatever the income. The table compares gross IRPEF under the 2026 brackets with those of the hypothesis, before deductions and surcharges.

The calculation for €55,000: today the €5,000 above €50,000 is taxed at 43%, under the hypothesis at 33%; the difference of 10 points on €5,000 comes to €500. From €60,000 upwards the reduced slice is full, €10,000, and the saving stops at €1,000: someone with €120,000 of taxable income saves the same as someone with €60,000.

Who would not benefit?

Those with IRPEF taxable income up to €50,000 would not benefit, because the change affects only the slice above that figure. Nor would flat-rate taxpayers on the income from their VAT business: they pay a 15% substitute tax that replaces IRPEF, so the brackets do not concern them.

• Taxable income up to €50,000: zero saving. What counts is taxable income, not gross: for an employee it is pay net of withheld contributions; for a self-employed person, income after costs and contributions.
• Flat-rate taxpayers: the substitute tax replaces IRPEF, surcharges and IRAP (art. 1, para. 64, Law 190/2014). For them the budget matters for a different hypothesis, the revenue threshold: see the hub 2027 flat tax for VAT holders.
• High incomes with many deductions: the rate would fall for everyone above €50,000, but the current TUIR already contains a mechanism that limits deductions above certain thresholds (see below). The saving in the table remains that on gross IRPEF.

Is there any difference between employees and VAT holders under the ordinary regime?

On gross IRPEF, no: for the same taxable income the saving is identical, because the brackets are the same for everyone. What differs is how you arrive at taxable income. The employee starts from pay less withheld contributions; the VAT holder under the ordinary regime starts from revenue, deducts costs and contributions, and may be below €50,000 even with much higher revenue.

Example, professional under the ordinary regime with €90,000 of revenue and actual costs of 15%. Income €76,500, contributions to the separate management (gestione separata) €19,943.55, taxable income €56,556.45. Net IRPEF under the 2026 brackets: €16,519.27; with the hypothesis: €15,863.63. Saving: €655.64 a year, surcharges excluded. The employment deduction for self-employed workers under art. 13, para. 5 TUIR is worth €0 here, because it is reduced to zero above €50,000 of income.

A further difference concerns timing, not amounts: an employee would see the effect in withholdings on the payslip, a VAT holder in the calculation of tax in the tax return. If you have a VAT number and wonder whether in your case IRPEF or the comparison with the flat-rate regime matters more, read flat-rate or ordinary regime: which is better; if you also have a salary, flat-rate and employment.

Is there already a cut to deductions for high incomes?

Yes. Art. 16-ter of the TUIR, "Riordino delle detrazioni" (reorganisation of deductions), currently limits the amount of deductions for expenses to taxpayers with total income above €75,000, based on income and the number of children. The 2026 budget law (art. 1, para. 4, Law 199/2025) added a further reduction for incomes above €200,000.

This guide does not quantify the combined effect with the 2027 hypothesis: it depends on each person's deductible expenses and on how the budget will be drafted, which the press describes only as a change of rate. The saving in the table is that on gross IRPEF; deductions are calculated separately.

What is certain and what is a hypothesis?

Certain are the 2026 brackets (23% up to €28,000, 33% up to €50,000, 43% above €50,000), in force by law, and the fact that the flat-rate taxpayer does not pay IRPEF. Hypotheses are the extension of the 33% rate up to €60,000, its cost and its effective date: none of this is in an approved text as of 23 October 2026.

For the rules to apply from 1 January 2027, the budget law must be approved by Parliament by 31 December 2026. When the text is published, we will update this page and the summary of the state of the law in the simulator.

Sources

• Presidential Decree of 22 December 1986 no. 917 (TUIR), arts. 11, 13 para. 5 and 16-ter, text in force on Normattiva, consulted on 23/10/2026
• Law of 30 December 2025 no. 199, art. 1, paras. 3 and 4, consulted on 23/10/2026
• Law of 23 December 2014 no. 190, art. 1, para. 64 (substitute tax of the flat-rate regime), consulted on 23/10/2026
• Government, Council of Ministers press release no. 192 of 13 October 2026, consulted on 23/10/2026
• Sky TG24, 13 October 2026 and Informazione Fiscale, 20 October 2026 (budget hypothesis: press sources, not legislative texts), consulted on 23/10/2026