Italy TFR Calculator 2026 (trattamento di fine rapporto, net amount)

Calculate the TFR in Italy for 2026 (trattamento di fine rapporto): yearly share, ISTAT revaluation, separate IRPEF taxation and the net amount.

Net TFR
โ€”Yearly TFR share
โ€”Gross TFR
โ€”Revaluations (net of 17%)
โ€”Reference income
โ€”Average tax rate
โ€”IRPEF on the TFR

Estimate with constant pay and the 2026 IRPEF brackets. The tax office recalculates the tax later with the average rate of the last 5 years. TFR paid to a pension fund follows other rules.

What it does

The TFR (trattamento di fine rapporto) is the severance every employee in Italy receives when the job ends, for any reason. Each year the employer sets aside the annual pay divided by 13.5, less the 0.50% pension contribution, and revalues the fund by 1.5% plus 75% of ISTAT inflation; the revaluation is taxed at 17%. On payment the TFR is taxed separately: the reference income is the TFR divided by the years of service and multiplied by 12, and its average IRPEF rate applies to the whole TFR.

How to use it

  1. Type the annual gross pay (RAL).
  2. Type the years and months of service and, if you want, the average inflation.
  3. Read the gross TFR, the IRPEF and the net amount.

The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.

Frequently asked questions

How much TFR after 10 years with a RAL of 30,000 €?
The yearly share is 30,000 € ÷ 13.5 less 0.50% = 2,072.22 €. With the fixed 1.5% revaluation alone the gross TFR is 21,922.56 €; after 4,766.11 € of IRPEF at 23% the net is 17,156.45 €.

How is the TFR taxed?
With separate taxation: TFR ÷ years × 12 gives the reference income, whose average IRPEF rate (23% up to 28,000 €, 33% up to 50,000 €, 43% above) applies to the TFR. The revaluations were already taxed at 17%.

When is the TFR paid?
At the end of the employment, usually with the last pay slip or within the time set by the collective agreement. After 8 years you can ask for an advance of up to 70% for a first home or medical costs.

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