Campobasso · Molise
Municipal IRPEF surtax in Baranello
Data updated to year 2025
Rate
0.8%
Rate type
Aliquota unica
Exemption threshold
Esenzione per i contribuenti che abbiano un reddito complessivo annuo imponibile derivante da redditi assimilati a lavoro dipendente - art. 50, comma 1, TUIR, lett.e, f, g, h,i -, da redditi di lavoro autonomo - art.53 TUIR -, redditi di imprese minori -art.66 TUIR - e redditi diversi -art.67 TUIR, lett.i ed l -, inferiore a euro 4.000,00
Italy average
0.7%
Rate details
0,8%
Resolution: n. 30 del 29/11/2024
Versus national average: +0.1% vs the average of Italian municipalities
What is the municipal IRPEF surtax
The municipal surtax on IRPEF is a tax each municipality may levy on residents' taxable income, usually up to a maximum rate of 0.8%. The revenue funds municipal services. Some municipalities set an exemption threshold below which the tax is not due.
comuneSubPages.fonte: MEF — Dipartimento delle Finanze