The Italian Revenue Agency has published Circular No. 2/E, which explains the implementation of Legislative Decree No. 216 of 30 December 2023 on personal income tax reform and other tax measures. With respect to personal income tax this includes, among other things:

• Revised personal income tax brackets for the 2024 tax period:
  • up to EUR 28,000 - 23%
  • over EUR 28,000 and up to EUR 50,000 - 35…