Income, one Italian out of four declares less than 15,000 euros

Once again it would seem that employees and entrepreneurs earn more or less the same figures while the highest average income is that of self-employment, just over 60,000 euros. Far behind are the retirees who finish at the bottom of the scale with less than 19,000 euros. Meanwhile, the good news is that in a year of high economic recovery, 2021, with a 7% growth in GDP, the total number of taxpayers also rises by over 316,000. Approximately 41.5 million citizens submit their tax returns, directly or through tax withholding agents, over half of whom make use of the 730 model. One taxpayer in four, precisely 26% of the total, declares an income to the tax authorities up to 15,000 euros by paying 3.6% of the total Irpef. Above 70,000 euros, in the tax returns presented in 2022, therefore based on the sums received the previous year, there are instead only 4% of citizens who pay 31% of the total.

What remains of the pyramid, 70% of taxpayers, is therefore placed between 15,000 and 70,000 euros of income and declares 65% of the total volume. Like every year, the difficult relationship between Italians and taxes is triggered by the Department of Finance of the Ministry of Economy. The highest average income is that from self-employment, equal to 60,520 euros, while for entrepreneurs (owners of sole proprietorships) it is 24,130 euros. The employees declare 21,500 euros. Nothing new on the north-western front which confirms Lombardy in first place for the highest overall average income (26,620 euros) followed by the autonomous province of Bolzano (25,680) while Calabria is at the bottom in the regional ranking with the lowest average income ( 16,300). The gap between the income of the Centre-North and that of the southern regions continues to be significant.

The apparent discrepancy in some data is explained by the different method of indicating social security contributions within the income presented: those of employees are net of social security contributions while those from self-employment and business must be indicated in the gross of contributions. Furthermore, almost all capital income is subject to substitute taxation and is therefore not included in the Irpef and for entrepreneurs the Finance report excludes those who carry out this economic activity in a corporate form. Compared to the previous year, the average income from self-employment (+14.2%) and from employment (+3.8%) increased and, to an even lesser extent, the average pension income also showed a slight increase (+1.8 %). The net tax declared is therefore in 2022 for 2021 171 billion (+7.4%). Rome confirms itself as the capital of the municipal surtax, which overall amounts to 5.3 billion with an average amount of 200 euros which varies from the maximum of 260 euros in Lazio to the minimum of 140 euros in Valle D’Aosta.