Italy

IRPEF national scaglioni only, 2025 (confirming the 2024 reform's permanent 3-bracket structure). Excludes addizionale regionale (regional surtax, 0.9–3.33% depending on region) and addizionale comunale (municipal surtax, up to ~0.9%), both of which vary by residence and account for the gap to the stored headline rate (47.23%).

Not modeled as a net wealth tax: Italy levies IVIE (1.06% on foreign-held real estate) and IVAFE (0.2%, 0.4% for blacklisted jurisdictions, on foreign-held financial assets) — narrow levies that apply only to assets held ABROAD by Italian residents, functioning as an offshore-parity charge alongside domestic property tax (IMU) rather than a general tax on total net wealth. Domestic real estate and financial assets are not subject to either tax. Italy has no general net wealth tax.