Overview

• About 11.6 million taxpayers — roughly 27% of filers — pay 76.87% of Italy’s personal income tax, according to the 12th Osservatorio presented at the Chamber of Deputies.
• Only 33.5 million people paid at least one euro of IRPEF, while an estimated 43% of residents declare no taxable income, including over 1.18 million with zero or negative income.
• Top earners remain pivotal contributors: 1.65% of taxpayers with incomes above €100,000 provide 22.43% of IRPEF, rising to over 40% when including those between €55,000 and €100,000.
• Very low‑income filers contribute negligible amounts, with about 7.2 million people in the €0–€7,500 bracket paying an average of €26 a year and the three lowest bands together covering just 1.19% of IRPEF.
• Declared incomes for 2023 totaled €1,028 billion and net IRPEF reached €207.15 billion, up 9.43% year on year, findings that CIDA cites in urging relief for middle earners.