Napoli · Campania
Municipal IRPEF surtax in Somma Vesuviana
Données mises à jour à l'année 2025
Rate
0.7%
Rate type
Aliquota unica
Exemption threshold
Esenzione per reddito complessivo cui concorrono solo redditi da pensione non superiori ad euro 10.000,00
Italy average
0.7%
Rate details
0,7%
Resolution: n. 131 del 27/12/2018
Versus national average: 0% 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