Overview

• An Itinerari Previdenziali/Cida report finds about 11.6 million of 42.6 million declarants cover 76.87% of IRPEF, while 43.15% of residents report no taxable income.
• Only around 33.5 million people—about 57% of the population—pay at least one euro of IRPEF, with very low earners averaging €26 to €296 a year depending on bracket.
• Deputy economy minister Maurizio Leo signals a priority cut of the second IRPEF rate to 33% for €28,000–€50,000 incomes, with estimates near €1.2 billion and no extension to €60,000 for now.
• The government is also examining family-based revisions to deductions and targeted support for young couples purchasing or renting homes, with relief calibrated to resources.
• Budget decisions are shaped by the DPB calendar and competing demands, including a €2–3 billion request for health care and a scaled‑down tax‑debt ‘rottamazione’, while no‑tax‑area thresholds remain unchanged for 2026.