IRPEF rates 2002-2003

IRPEF rates 2002-2003

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IRPEF 2003 rates

Gross tax is determined by applying to the total income, net of the deductible charges indicated in article 10 of the Law of 27/12/2002 n. 289 (Financial Law 2003) and the deduction to ensure the progressiveness of the tax referred to in article 10-bis (always of the 2003 financial law), the following rates by income brackets:

Income brackets (figures in euros)

Rates (%)

Up to 15,000


Over 15,000 and up to 29,000


Over 29,000 and up to 32,600


Over 32,600 and up to 70,000


Over 70,000


If only pension income not exceeding € 7,500 contributes to the formation of the total income, income of land for an amount not exceeding € 185.92 and that of the real estate unit used as a main residence and of the related appurtenances, tax is not due. If, under the same conditions as in the previous period, the pension income exceeds 7,500 euros but not 7,800 euros, the net portion of the tax that is possibly exceeding the difference between the total income and 7,500 euros is not due.
The tax base for personal income tax purposes (to make the new tax system more advantageous despite the passage of the first rate from 18 to 23%) is reduced through a specific deduction mechanism with the following characteristics:
1) deductions are diversified by type of income: from employee, from pension, from self-employment;
2) the deductions are decreasing with increasing income and will drop to 26,000 euros;
applying the safeguard clause (no one has to pay more taxes than the previous system), specific deductions are provided for some income brackets (these deductions concern the income brackets above 25,000 euros which, due to the change in rates, would pay more taxes ).
The new deductions:
all taxpayers are entitled to a basic deduction of € 3,000;
employees and similar workers are entitled to a further basic deduction of 4,500 euros;
pensioners are entitled to a further basic deduction of 4,000 euros, if they have only pension income, plus the possible possession of the main home; in any case, pensioners are exempt up to an income of 7,500 euros;
self-employed workers and owners of smaller businesses are entitled to a further basic deduction of 1,500 euros.
The deductions for family load, deductions and deductions for charges currently provided for by the TUIR remain unchanged.

IRPEF rates 2002

Income brackets (figures in euros)

Rates (%)

Up to 10,329.14


Over 10,329.14 and up to 15,493.14


Over 15,493.14 and up to 30,987.41


Over 30,987.41 to 69,721.68


Over 69,721.68


Video: Tax rate important, but effective tax rate after deductions more important: CIO (May 2022).