Modena · Emilia-Romagna
Municipal IRPEF surtax in Serramazzoni
Data updated to year 2025
Rate
0,79%
Rate type
Aliquota unica
Exemption threshold
Redditi fino a 7.500 €
Italy average
0,7%
Rate details
0,79%
Resolution: n. 29 del 29/04/2020
Versus national average: +0,09% 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