The regional personal income tax surcharge amounts to approximately 12 billion euros in 2020 (-2.6% compared to 2019). The average regional surcharge is 420 euros. The highest value is recorded in Lazio (630 euros), the lowest value is found in Sardinia (270 euros). The municipal surcharge, on the other hand, amounts to a total of about 5 billion euros, down by 1.6% compared to 2019, with an average amount of 200 euros, which varies from the maximum value of 260 euros in Lazio, to the minimum value of 90 euros in the Aosta Valley. This is what emerges from the 2021 tax returns, relating to 2020 income, communicated by the Mef.
The regional ranking
Lazio is therefore in first place in terms of the amount of the tax both in front of the regional and municipal surcharge. As for the former, they also rank above the average of 420 euros Piedmont (530), Campania (480), Emilia Romagna and Calabria (440). Below average Sicily (280), Veneto (320) e Tuscany (380). On line Lombardy e Liguria (420). Il Lazio it is confirmed as the most expensive region also as regards the municipal surcharge (260 euros). Above the national average of 200 euros only the Lombardy (220) and the Liguria (210).
The new tables
In the meantime, the Regions have given way to adaptation to the tax reform (which has reduced the brackets from five to four, reshaping them) and have recalculated the new regional income tax surcharges. The new tables were approved in April.
In Lazio, a single surcharge of over 15 thousand euros
The Lazio region has ordered a single increase of 1.60 per cent for all incomes exceeding 15 thousand euros. In addition, to mitigate the effects of the increase in energy costs incurred by the less well-off population groups, in 2022 it provided for a deduction from the additional amount of 300 euros, in favor of those who receive income that does not exceed 40 thousand. euros and who do not benefit from the exemption from the surcharge (income up to 15 thousand euros, to which only the basic rate is applied).
Rates in Lombardy
The Lombardy Region has revised the personal income tax rates, but only for incomes above 75 thousand euros, which until this year were taxed with 1.74% and from next year, instead, are rewarded with the unification to the bracket previous, with a reduction of the rate to 1.73%. The others remain unchanged. Therefore, starting from 2022, the income brackets and the relative rates of the regional surcharge will be: for income up to 15 thousand euros, the rate is 1.23%; for incomes between 15 thousand and 28 thousand euros, the rate is 1.58%; for incomes between 28 thousand and 50 thousand euros, the rate is 1.72%; for incomes over 50 thousand euros, the rate is 1.73%.