The differences are particularly marked even when looking into the detail of the individual activities. Hoteliers declare on average around 34 thousand euros per year, placing themselves below a municipal employee in the first bracket. Traders also have an average declared income that is lower than that of teachers.
Distances emerge even within professions. Dentists, for example, are below accountants, with an average gap of around 20 thousand euros. At the other end of the list are footballers, with an average declared income of around 250 thousand euros per year. At the bottom are the nightclub managers, with just over 11 thousand euros, a level lower than the average declared by agricultural workers.
For further information: Tax, 24.8 million Italians do not declare income and do not pay Irpef
Another indicator used to analyze the fiscal situation of economic activities is represented by the synthetic indices of fiscal reliability (ISA). The system assigns each taxpayer a score from 1 to 10: lower values indicate less consistency with respect to the parameters considered, while reaching 8 allows access to specific benefits. More than half of taxpayers affected by ISAs do not reach this threshold. The data, however, does not automatically equate to the presence of evasion or hidden revenues: the score measures the degree of fiscal reliability based on the indicators provided by the system. Among the activities with revenues of up to 30 thousand euros, the share of psychologists stands out, remaining below 8. In the upper range there are restaurants, laundries and games and sportswear shops. Beach establishments appear in both revenue bands, showing a significant presence of taxpayers below the reliability threshold.
For further information: 2027 budget, from tax cuts to salaries: costs and coverage being studied by the government
The overall picture becomes even more significant when observing who actually supports the revenue. In 2024, 1,076 billion euros of income were declared. Approximately 42.8 million declarations were submitted, but only 34.1 million taxpayers paid at least one euro of Irpef. It follows that approximately 8.7 million people declare an income but do not pay the tax, either because they have zero or very low income or because deductions and deductions eliminate the IRPEF due. Added to these are approximately 16.1 million people who do not submit any declaration, a group which also includes minors, dependent family members and individuals who are not required to declare their income. Overall, therefore, there are approximately 24.8 million Italians who do not pay Irpef.
The distribution of the levy is highly concentrated in the highest income groups. Just under 8 million taxpayers, equal to approximately 19% of the total, declare at least 35 thousand euros gross per year and alone contribute approximately 65% of the total Irpef paid. If we consider the threshold of 29 thousand euros, the burden grows further: in fact, around 30% of taxpayers bear almost 79% of the tax. On the contrary, 69.8% of taxpayers with incomes up to 29 thousand euros contribute approximately 21.3% of the revenue, equal to just under 46 billion euros. In 2024, the total revenue from Irpef and surcharges, net of supplementary treatment, reached 216.2 billion euros. The Observatory's data therefore show a system characterized by a marked concentration of revenue: a relatively small share of taxpayers supports a very substantial part of the Irpef, while millions of people do not pay the tax or are not required to submit the return.
The progressiveness emerges with particular clarity when looking at the lowest and highest bands. For those who declare up to 7,500 euros, the average income tax is just 19 euros per year. Between 7,500 and 15 thousand euros it rises to 204 euros, while in the range between 15 thousand and 20 thousand euros it reaches an average of 1,773 euros. On the contrary, approximately 745 thousand taxpayers with incomes exceeding 100 thousand euros, equal to 1.8% of the total, pay 22.3% of the Irpef. Even smaller is the group of taxpayers with incomes over 300 thousand euros: there are around 58,700 people, 0.1% of the total, who contribute 6.5% of the revenue, with around 14 billion euros.
The concentration of tax revenues is intertwined with the cost of the welfare system. In 2024, health spending reached 138.3 billion euros, that for social assistance 180.5 billion, while the welfare of local authorities required another 13.5 billion. Overall, this amounts to over 332 billion euros. According to the analysis of Itinerari Previdenziale, substantially all of the 325.3 billion in direct taxes were needed to finance these three components, to which at least 7 billion from indirect taxes were added. In the meantime, welfare spending has more than doubled compared to 2008, going from 73 to 180.5 billion euros in 2024. The Observatory therefore places emphasis on the need to make the relationship between the tax system and welfare more effective, through a greater fight against tax evasion, a revision of the ISEE and a single assistance database.
The framework of the distribution of the levy is also part of the debate on the Irpef reform. Currently the 33% rate applies to incomes between 28 and 50 thousand euros. The Deputy Minister of Economy Maurizio Leo confirmed the objective of extending the same rate also to the range between 50 and 60 thousand euros, however subjecting the intervention to available resources and to sharing by the majority.
For further information: Taxes, 95.7% are "invisible": they are not paid but withheld. The analysis
