Italy Payroll Changes – 2026

1Minimum salary/Wage changes

Minimum salary levels will increase across all categories. Only employees currently earning the minimum for their level will be impacted. If an employee has a Superminimo Assorbibile, this amount will be reduced to absorb the increase.

Increase by level:

• Quadro: €60.77
• Level I: €54.74
• Level II: €47.35
• Level III: €40.47
• Level IV: €35.00
• Level V: €31.62
• Level VI: €28.39
• Level VII: €24.31

Tax updates

Expected income tax rates for 2026:

• €0 - €28,000 - 23%
• €28,001 - €50,000 - 33%
• Above €50,001 - 43%