IRPEF 2027, one hypothesis is to move the 43% threshold from 50,000 to 60,000 euros

The tax measure the government is working on for the 2027 Budget Law does not touch the rates: it moves a boundary. Today personal income tax is built on three brackets — 23% up to 28,000 euros, 33% between 28,000 and 50,000 euros, 43% above 50,000 euros. The hypothesis under study, according to the simulations published by QN, would raise from 50,000 to 60,000 euros the threshold beyond which the higher rate kicks in, leaving the intermediate one unchanged.

	Today	2027 budget hypothesis
First bracket	23% up to €28,000	unchanged
Second bracket	33% from €28,000 to €50,000	33% from €28,000 to €60,000
Third bracket	43% above €50,000	43% above €60,000

How the benefit works

The mechanics are linear. Every thousand euros of taxable income between 50,000 and 60,000 euros would be taxed ten percentage points less: one hundred euros saved for every thousand euros of taxable income in that bracket. Those declaring 60,000 euros thus reach the full benefit, 1,000 euros a year. Above that threshold the advantage no longer grows: it stays fixed, because the portion of income exceeding it continues to be taxed at 43%.

It is a structure already seen before. In the 2026 Budget Law, the reduction of the intermediate rate from 35% to 33% on the bracket between 28,000 and 50,000 euros had produced a maximum advantage of 440 euros, zeroed out for incomes above 200,000 euros through a reduction of certain deductions. If that precedent were replicated, the actual beneficiary pool would be narrower than the theoretical one: the available dossier, however, does not indicate whether a neutralization mechanism is planned this time as well.

Who supports it

The raising of the ceiling of the second bracket is indicated as an objective of the next budget by Deputy Economy Minister Maurizio Leo and Forza Italia leader Antonio Tajani, according to the reconstruction by Fiscomania. The Prime Minister has so far moved on a more general level: “Cutting taxes is one of this government’s major objectives,” Giorgia Meloni said in public statements reported by Informazione Fiscale.

It is worth noting what is missing, because it is the part that determines whether the measure actually exists: the cost to the state budget is not indicated, the funding source is not indicated, the pool of beneficiaries is not indicated. It is, at this stage, a working hypothesis drawn up on the basis of the intentions of the Ministry of Economy, not a legislative text.

The political meaning of the threshold

Moving the boundary instead of reducing the rate has a precise distributive consequence: the benefit is concentrated on incomes that currently exceed 50,000 euros by a small margin and stabilizes for everyone above 60,000 euros. Those declaring 35,000 euros get nothing from this measure, because their income is already entirely covered by the 33% rate. This is why the measure is presented as a measure for the so-called middle class: the affected bracket begins where the current intermediate bracket ends.

The other consequence concerns progressivity. With a marginal rate of 43% kicking in at 60,000 rather than 50,000 euros, the jump between the second and third brackets remains ten points, but it is shifted higher up: the tax curve does not flatten, it stretches out.

The next step is documentary. Until the quantification of the cost and the source of funding appear in the text of the Budget Law, the difference between 50,000 and 60,000 euros remains a line in a simulation: one worth one thousand euros a year to those who find themselves right above the new threshold.