Accountant simulations: tax authorities, here's what changes for incomes from 20,000 to 60,000 euros
The lowest incomes, those of 20,000 euros, can suffer a loss of 150 euros or save up to 100 euros. While for the high-end, from 50 and 60 thousand euros, the benefit is guaranteed, and ranges from a minimum of 260 euros up to a maximum of 1,150 euros. This is the scenario that could take shape with the new personal income tax envisaged by the tax reform. A mechanism that the government, which has given itself two years for the entire tax transformation, aims to set in motion as early as 2024. The new personal income tax imagined by the executive will go from 4 to 3 rates, with a significant expansion of the first bracket (the one with 23% up to 15 thousand euros of income), with the aim - this is the will expressed by Prime Minister Giorgia Meloni - to include many employees. The numbers are not there yet, but various hypotheses are already circulating. The National Accountants Foundation has made some simulations relating to the net personal income tax for three different types of income (employee, retired and self-employed) and four different income thresholds (20,000 euros, 35,000, 50,000 and 60,000), assuming three scenarios and comparing them with the current situation, characterized by 4 rates. A first hypothesis, more expensive, with the seven points lowering of the third rate (23% up to 15 thousand euro; 28% up to 50 thousand; 43% over 50 thousand), would even result in a loss, equal to 150 euro, for an income of 20 thousand euros; instead there would be savings for the other brackets, but with marked differences: just 100 euros for those declaring 35 thousand euros and even 1,150 euros for the highest incomes. In a second less expensive scenario (23% up to 28 thousand; 33% up to 50 thousand and 43% over 50 thousand) there would be a gain for everyone, from 100 euros for an income of 20 thousand euros to 400 euros for those declaring 35 thousand euros, up to to the 700 euros of the highest incomes. A third hypothesis, even less expensive (23% up to 28,000, 35% up to 50,000 and 43% over 50,000), would guarantee 100 euros of savings for the lowest bracket and 260 euros for all other incomes over 28,000 euros. In general, summarizes the National Accountants Foundation, "the hypothesized changes involve higher earnings in absolute value for the highest incomes due to the progressive structure of the Irpef in brackets, but in relative terms, the earnings are greater for the lower brackets" . In any case, the final effect, the Foundation points out, "will depend on any changes made to the no-tax area and to the system of deductions and other deductible expenses which could significantly affect even the highest incomes depending on the choices made".