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Siena · Toscana

Municipal IRPEF surtax in Sinalunga

Data updated to year 2025

Rate

0.8%

Rate type

Multialiquota (a scaglioni)

Exemption threshold

Esenzione per per i contribuenti che hanno un reddito IRPEF annuo non superiore a euro 13.000,00 derivante da redditi da lavoro dipendente (art. 49, comma 1 del D.P.R. 22/12/1986 n. 917) e assimilato (art. 50 comma 1 lett. a), c), d) e l) del D.P.R. 22/12/1986 n. 917) o pensione (art. 49 comma 2 del D.P.R. 22.12.1986, n. 917)

Italy average

0.7%

Rate details

Da 0,75% a 0,8% (a scaglioni)

Resolution: n. 21 del 26/04/2022

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