Modena · Emilia-Romagna
Municipal IRPEF surtax in San Prospero
Data updated to year 2025
Rate
0.8%
Rate type
Multialiquota (a scaglioni)
Exemption threshold
Esenzione per redditi imponibili fino a euro 10.000,00
Italy average
0.7%
Rate details
Da 0,68% a 0,8% (a scaglioni)
Resolution: n. 18 del 24/03/2022
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