Pisa · Toscana
Municipal IRPEF surtax in Calcinaia
Data updated to year 2025
Rate
0.8%
Rate type
Multialiquota (a scaglioni)
Exemption threshold
Esenzione per i contribuenti che abbiano un reddito derivante esclusivamente da lavoro dipendente (art. 49 comma 1 del TUIR) e assimilato (art. 50 TUIR lett. a), b), c), c)bis, d), h-bis) e l) o pensione (art. 49 comma 2 del TUIR) non superiore ad euro 12.000,00.
Italy average
0.7%
Rate details
Da 0,7% a 0,8% (a scaglioni)
Resolution: n. 44 del 28/12/2022
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