Personal income tax (PIT) - top statutory and marginal tax rate — Top in Italy

Italy: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 1.51 Factor of average annual wage in 2025. ◆ Volatile

Latest (2025)
1.51 Factor of average annual wage
Change on year
down 3.4%
World rank
23rd
of 29 countries
All-time high
10.39 Factor of average annual wage
in 2011
All-time low
1.51 Factor of average annual wage
in 2025
Years of data
26
2000–2025

Personal income tax (PIT) - top statutory and marginal tax rate — Top in Italy, 2000–2025

2468102000201220252000: 3.6 Factor of average annual wage2001: 3.5 Factor of average annual wage2002: 3.4 Factor of average annual wage2003: 3.4 Factor of average annual wage2004: 3.3 Factor of average annual wage2005: 4.4 Factor of average annual wage2006: 4.3 Factor of average annual wage2007: 3.2 Factor of average annual wage2008: 3.1 Factor of average annual wage2009: 3 Factor of average annual wage2010: 3 Factor of average annual wage2011: 10.4 Factor of average annual wage2012: 10.2 Factor of average annual wage2013: 10 Factor of average annual wage2014: 9.9 Factor of average annual wage2015: 9.8 Factor of average annual wage2016: 9.8 Factor of average annual wage2017: 2.7 Factor of average annual wage2018: 2.7 Factor of average annual wage2019: 2.7 Factor of average annual wage2020: 2.6 Factor of average annual wage2021: 2.5 Factor of average annual wage2022: 1.7 Factor of average annual wage2023: 1.6 Factor of average annual wage2024: 1.6 Factor of average annual wage2025: 1.5 Factor of average annual wage

Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.

Analysis

The most recent figure for personal income tax (pit) - top statutory and marginal tax rate — top in Italy is 1.51 Factor of average annual wage, measured in 2025. That is the lowest value across all 26 years on record.

Compared with earlier readings it is down 3.4% on the previous year and down 84.6% over ten years.

Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Italy peaked at 10.39 Factor of average annual wage in 2011 and was at its lowest, 1.51 Factor of average annual wage, in 2025.

Italy ranks 23rd of 29 countries on this measure, in the bottom quarter.

The series is highly variable year to year, so single readings are best treated with caution.

Personal income tax (PIT) - top statutory and marginal tax rate — Top in Italy, year by year

Annual values for Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold in Italy, 2000 to 2025.
Year Factor of average annual wage Change
2000 3.57 Factor of average annual wage
2001 3.48 Factor of average annual wage -2.6%
2002 3.41 Factor of average annual wage -1.9%
2003 3.35 Factor of average annual wage -1.7%
2004 3.27 Factor of average annual wage -2.6%
2005 4.42 Factor of average annual wage +35.4%
2006 4.29 Factor of average annual wage -3.0%
2007 3.23 Factor of average annual wage -24.7%
2008 3.1 Factor of average annual wage -3.9%
2009 3.04 Factor of average annual wage -2.1%
2010 2.95 Factor of average annual wage -2.9%
2011 10.39 Factor of average annual wage +252.2%
2012 10.19 Factor of average annual wage -1.9%
2013 10.01 Factor of average annual wage -1.8%
2014 9.89 Factor of average annual wage -1.2%
2015 9.82 Factor of average annual wage -0.7%
2016 9.8 Factor of average annual wage -0.2%
2017 2.71 Factor of average annual wage -72.3%
2018 2.69 Factor of average annual wage -0.9%
2019 2.65 Factor of average annual wage -1.3%
2020 2.58 Factor of average annual wage -2.6%
2021 2.51 Factor of average annual wage -2.7%
2022 1.66 Factor of average annual wage -34.0%
2023 1.61 Factor of average annual wage -2.9%
2024 1.56 Factor of average annual wage -3.1%
2025 1.51 Factor of average annual wage -3.4%

Italy compared with similar countries

  • Italy's 1.51 Factor of average annual wage is below the median for high income countries, which is 2.87 Factor of average annual wage, 53% of the median. (27 countries reporting)
  • Italy's 1.51 Factor of average annual wage is below the median for Europe & Central Asia, which is 2.24 Factor of average annual wage, 68% of the median. (19 countries reporting)

Biggest year-on-year movements

Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in Italy changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.

YearChange FromTo
2011 +252.2% 2.95 Factor of average annual wage 10.39 Factor of average annual wage
2017 -72.3% 9.8 Factor of average annual wage 2.71 Factor of average annual wage
2005 +35.4% 3.27 Factor of average annual wage 4.42 Factor of average annual wage
2022 -34.0% 2.51 Factor of average annual wage 1.66 Factor of average annual wage

Averages by decade

DecadeAverage LowestHighest Years
2000s 3.52 Factor of average annual wage 3.04 Factor of average annual wage 4.42 Factor of average annual wage 10
2010s 7.11 Factor of average annual wage 2.65 Factor of average annual wage 10.39 Factor of average annual wage 10
2020s 1.91 Factor of average annual wage 1.51 Factor of average annual wage 2.58 Factor of average annual wage 6

Countries ranked near Italy

  1. 20 Norway 1.76 Factor of average annual wage compare
  2. 21 Australia 1.75 Factor of average annual wage compare
  3. 22 Greece 1.74 Factor of average annual wage compare
  4. 24 Iceland 1.33 Factor of average annual wage compare
  5. 25 Denmark 1.24 Factor of average annual wage compare
  6. 26 Ireland 1.16 Factor of average annual wage compare

See the full ranking of 38 places →

More economy & growth data for Italy

All data for Italy →

Frequently asked questions

What is personal income tax (pit) - top statutory and marginal tax rate — top in Italy?
Personal income tax (pit) - top statutory and marginal tax rate — top in Italy was 1.51 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Italy?
The highest recorded value was 10.39 Factor of average annual wage in 2011.
What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Italy?
The lowest recorded value was 1.51 Factor of average annual wage in 2025.
How does Italy rank for personal income tax (pit) - top statutory and marginal tax rate — top?
Italy ranks 23rd out of 29 countries with data for 2025.
Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Italy?
Over the last ten years it is down 84.6%. The long-run trend across the full record is volatile.
Where does this Italy data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.

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Personal income tax (PIT) - top statutory and marginal tax rate — Top in Italy. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/stat/personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income/italy/

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About this data

Indicator
Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold
Unit
Factor of average annual wage
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household