Best Italia Economy Portal: Additional income tax, significant increases in Liguria, Lazio and Piedmont

Saturday, May 9, 2015

Additional income tax, significant increases in Liguria, Lazio and Piedmont – The Republic

MILAN – The biggest increases in Liguria, Lazio and Piedmont. Some small upside to Emilia Romagna, Lombardy and the Autonomous Province of Trento. Overall, substantial stability with some cases of tax reduction, as in Calabria and Molise. Here’s how the Italian Regions have faced this year the imposition of the additional personal income tax, in what the CGIA Mestre, who has processed the data, defines “good news” that in order to arrive on taxes. “In 2015, the vast majority of Italian Governors decided not to increase the additional income tax”, summarizes the association of artisans.

Compared to last year, in 13 regions the situation has remained unchanged, in 2 the rates are and even decreased in other 3 retouching was very light. Only in three territories – Lazio, Liguria and Piedmont – the increases are quite substantial, especially for taxpayers with income in excess of 35,000 euro, says the research department of Cgia. “It should be noted that almost all the Regions has decided not to increase the rate to the maximum level. Since 2015, in fact, the governors have the opportunity to raise it up to 3.33 percent: option that has been exploited only by Piemonte for income exceeding 75,000 Euros, and Lazio. Remember, too, that the law of stability cut 3.5 billion euro of transfers to the regions with an ordinary statute. However, failing to act on the tax lever shows that overwhelming majority of Presidents has worked with a great sense of responsibility towards its residents, “is the positive comment of the President of CGIA, Giuseppe Bortolussi.

The reason for the improvement in Calabria and Molise is due to the choice , unlike last year, not to apply for 2015 the increase of 0.3 percent required by law for the regions which are subject to repayment plans because of health deficit. In cases such as Emilia Romagna, Liguria and Lombardy instead it was necessary to dip into their mechanism to vary the rates of Additional: this year the Governors are required to refer to the same income brackets income tax.

The fact is that, over the years, the revenue in the regional income tax has grown exponentially. If in 1999 (year of introduction) regions cashed 2.4 billion euro, in 2014 the total revenue reached 10.9 billion euro (in 15 years, the increase was +350 percent).

Regions that increased the additional income tax (in euro)
	2014	2015	More or less Additional 2015/2014	2014	2015	More or less Additional 2015/2014	2014	2015	More or less Additional 2015/2014
10,000	173	173	+0	123	123	+0	162	162	+0
15,000	260	260	+0	185	185	+0	243	243	+0
20,000	346	346	+0	246	275	+29	350	350	+0
25,000	433	433	+0	308	366	+58	456	456	+0
30,000	609	519	-90	519	466	-53	566	575	+9
35,000	726	606	-120	606	582	-24	682	712	+31
40,000	842	1092	+250	692	697	+5	797	850	+53
45,000	959	1259	+300	779	813	+34	913	987	+75
50,000	1075	1425	+350	865	928	+63	1028	1125	+97
60,000	1308	1,758	+450	1038	1160	+122	1260	1,428	+169
70,000	1541	2091	+550	1211	1392	+181	1492	1760	+269
80,000	1774	2424	+650	1384	1624	+240	1724	2093	+369
90,000	2007	2757	+750	1557	1857	+300	1957	2426	+469
100,000	2240	3090	+850	1730	2090	+360	2190	2759	+569
150.000	3405	4755	+1350	2595	3,255	+660	3355	4424	+1069
200,000	4570	6420	+1850	3460	4420	+960	4520	6089	+1569
300,000	6900	9750	+2850	5190	6750	+1560	6850	9419	+2569

Note: The calculation for the Lazio Region It has been made assuming that the Government (as required by the Regional Law) adopts a measure to avoid the increase in the rates of an annual incomes below € 35,000. Failing that, the levy is expected to increase for all income levels. In Piedmont in 2015 it introduces an allowance of € 100 for taxpayers with more than three dependent children and you increase deductions in the case of handicapped child. Processing Cgia

Regions have slightly altered the additional income tax (in euro)
income	Emilia Romagna			Lombardy			Trento Autonomous Province
income		2014	2015	More or less Additional 2015/2014	2014	2015	More or less Additional 2015/2014	2014	2015	More or less Additional 2015/2014
10,000	143	133	-10	123	123	+0	50	123	+73
15,000	215	200	-15	185	185	+0	75	185	+110
20,000	306	296	-10	264	264	+0	246	246	+0
25,000	408	393	-15	343	343	+0	308	308	+0
30,000	519	491	-28	425	424	-0	369	369	+0
35,000	606	593	-13	511	510	-1	431	431	+0
40,000	692	694	+2	598	596	-1	492	492	+0
45,000	779	796	+17	684	682	-2	554	554	+0
50,000	865	897	+32	771	768	-2	615	615	+0
60,000	1038	1110	+72	944	941	-3	738	738	+0
70,000	1211	1333	+122	1117	1114	-3	861	861	+0
80,000	1384	1561	+177	1290	1287	-2	984	984	+0
90,000	1557	1794	+237	1463	1461	-1	1107	1107	+0
100,000	1730	2027	+297	1636	1635	-0	1230	1230	+0
150.000	2,595	3192	+597	2501	2505	+5	1,845	1845	+0
200,000	3460	4357	+897	3366	3375	+10	2460	2460	+0
300.000	5190	6687	+1497	5096	5115	+20	3690	3690	+0

Note: The Autonomous Province of Trento, has provided a tax rate of zero for pensioners with income up to € 15,000. Therefore, for them, there is a savings of 50 € for the first income bracket (€ 10,000) and 75 in the second income bracket (15,000 €). Processing Cgia

Regions that have decreased the additional income tax (in euro)
income	Calabria			Molise
income		2014	2015	more or less additional 2015/2014	2014	2015	Greater or lesser Additional 2015/2014
10,000	203	173	-30	203	173	-30
15,000	305	260	-45	305	260	-45
20,000	406	346	-60	416	356	-60
25,000	508	433	-75	528	453	-75
30,000	609	519	-90	643	553	-90
35,000	711	606	-105	765	660	-105
40,000	812	692	-120	886	766	-120
45,000	914	779	-135	1008	873	-135
50,000	1,015	865	-150	1129	979	-150
60,000	1218	1038	-180	1377	1197	-180
70,000	1421	1211	-210	1630	1420	-210
80,000	1624	1384	-240	1888	1648	-240
90,000	1827	1557	-270	2151	1881	-270
100,000	2,030	1730	-300	2414	2114	-300
150.000	3045	2595	-450	3729	3279	-450
200,000	4060	3460	-600	5044	4444	-600
300.000	6090	5190	-900	7674	6774	-900

Processing Cgia

Regions that have not altered the additional income tax (in euro)
	2014 and 2015
	Income	Bolzano	Friuli VG	Sardinia Valle d’Aosta Veneto	Basilicata	Brands	Puglia	Umbria	Tuscany	Abruzzo Sicily	Campania
10,000	0	70	123	123	123	133	123	142	173	203
15,000	0	105	185	185	185	200	185	213	260	305
20,000	0	246	246	246	261	271	266	285	346	406
25,000	62	308	308	308	338	343	348	356	433	508
30,000	123	369	369	369	417	420	430	433	519	609
35,000	185	431	431	431	502	505	514	517	606	711
40,000	246	492	492	492	587	591	598	601	692	812
45,000	308	554	554	554	672	676	682	685	779	914
50,000	369	615	615	615	757	762	766	769	865	1015
60,000	492	738	738	1038	928	933	937	939	1038	1218
70,000	615	861	861	1211	1100	1105	1110	1111	1211	1421
80,000	738	984	984	1864	1273	1278	1288	1283	1384	1624
90,000	861	1107	1107	2097	1446	1451	1471	1456	1557	1827
100,000	984	1230	1230	2330	1619	1624	1654	1629	1730	2030
150.000	1599	1845	1845	3495	2484	2489	2569	2494	2595	3045
200,000	2214	2460	2460	4660	3349	3354	3484	3359	3460	4060
300.000	3444	3690	3690	6990	5079	5084	5314	5089	5190	6090