Even in theyear 2022 most of theIRPEF it was paid by taxpayers with higher incomes, an increase compared to the previous year.
According to data provided by Department of Finance of the MEFrelating to 2023 tax returns20 percent of taxpayers paid the 63 percent of the tax.
The largest piece of the pie is borne by taxpayers with incomes exceeding 35,000 euros.
The remaining part of the taxpayers therefore pays only 37 percent of the tax.
IRPEF 2022: taxpayers with incomes above 35,000 euros pay more than half the tax
The total income recorded in the 2022 tax year amounts to 970.2 billion euros and grew by 6.3 percent compared to the previous year.
IRPEF, the personal income tax, is paid on this income. While the implementation of tax reform provided for the passage from four to three rates for 2024by redefining the relevant income brackets, the MEF Finance Department has provided the data relating to the 2023 tax returns.
As anticipated, the majority of the IRPEF (63 percent) is paid by taxpayers with incomes exceeding 35,000 euros.
The remaining 37 percent is paid by 80 percent of taxpayers who receive incomes lower than the indicated limit.
However about 12.5 million taxpayers do not pay IRPEF. These include the following categories:
- taxpayers who fall within the exemption thresholds;
- taxpayers who benefit from deductions and discounts that eliminate the tax;
- taxpayers for whom the net tax is balanced by the supplementary treatment, the former 80 euro bonus.
The photograph is completed by “tip of the pyramid”. Subjects with net tax other than zero and one total income greater than 300,000 euros they pour the 7.8 percent of the total net tax. This is 0.2 percent of taxpayers.
As highlighted by the Department of Finance in today’s press release, April 24:
“The total net tax declared amounts to 174.2 billion euros, (+1.9 percent compared to the previous year), is equal to 5,380 euros on average and is declared by almost 32.4 million subjects, equal to approximately 77 percent of total taxpayers.”
IRPEF 2022: data on 2023 tax returns
But how many are there taxpayers who declare income taken into consideration for the payment of IRPEF?
The obligation to file a tax return affected approximately 2022 42 million taxpayerswith an increase of about half a million taxpayers.
There are three ways in which the income was communicated to the Revenue Agency:
- the tax return with form 730;
- the tax return with the PF Income form;
- the declaration of tax withholding agents, through the single certification.
The model 730 was used by 23.8 million natural persons. The increase compared to the previous year is approximately 740,000 taxpayers. A figure destined to grow also due to the experimental debut this year of the simplified model and the expansion of the audience.
The PF Income Model was submitted by 8.8 million taxpayers. The remainder, which amount to 9.4 million, they are not obliged to send the tax return. The latter’s data was acquired via the Single Certification form compiled by the withholding agents.
The declared incomes are mainly those of employed workers and pensioners: overall they reach the83.1 percent.
THE employed workers exceed half of the incomes recorded, with 55.4 percent of the total taxpayers. At the income level they stand at 53.4 percent.
THE pensionerson the other hand, represent 34.6 percent of total taxpayers and reach 29.6 percent of total income.
Further information is available in the document on the MEF Finance Department portal.
- Finance Department of the MEF: summary of data from the 2023 tax returns of natural persons
- Tax year 2022.
