Potenza · Basilicata
Municipal IRPEF surtax in Potenza
Data updated to year 2025
Rate
1%
Rate type
Multialiquota (a scaglioni)
Exemption threshold
Nessuna soglia di esenzione
Italy average
0.7%
Rate details
Da 0,8% a 1% (a scaglioni)
Resolution: n. 12 del 11/03/2025
Versus national average: +0.3% 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