Perugia · Umbria
Municipal IRPEF surtax in Perugia
Data updated to year 2025
Rate
0.8%
Rate type
Aliquota unica
Exemption threshold
Esenzione per i contribuenti con reddito complessivo, ai sensi dell'art. 8 del D.P.R. n. 917/1986 (TUIR), inferiore/uguale ad euro 12.500,00
Italy average
0.7%
Rate details
0,8%
Resolution: n. 110 del 25/11/2013
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