Brescia · Lombardia
Municipal IRPEF surtax in Manerba del Garda
Data updated to year 2025
Rate
0,3%
Rate type
Multialiquota (a scaglioni)
Exemption threshold
Esenzione per redditi imponibili fino a euro 15.000,00
Italy average
0,7%
Rate details
Da 0,2% a 0,3% (a scaglioni)
Resolution: n. 48 del 20/12/2024
Versus national average: -0,4% 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.
Source: MEF — Dipartimento delle Finanze