Montecitorio

Decreto Acconti Irpef approved: new features and impacts for 2.2 million taxpayers

The 2025 Irpef advances will be calculated with the new rates (23-35-43%) and updated deductions without 'shocks' for self-employed and assimilated taxpayers. The decree became law, bringing significant changes for 2.2 million taxpayers. The main changes concern self-employed workers and non-employee income

by Martina Amante

17 June 2025

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The Chamber of Deputies, with 153 votes in favour, no votes against and 101 abstentions, definitively approved the bill converting the Irpef advances decree, already approved by the Senate. The decree on Irpef advances has thus become law.

The measure redresses the imbalance created by the 2023 tax reform, which had reduced the Irpef rates and raised the no-tax zone for employees, but only for 2024. With the law, this rule is now eliminated: advance payments will now have to be calculated using the new rates and deductions in force. A decision that affects about 2.2 million taxpayers, mainly self-employed or persons with income not from employment or pensions.

For the vast majority of employees and pensioners, nothing changes: the new rates had already been 'absorbed' in the 2025 Irpef withholding tax calculations. For the others, the change means a reduction in the advance payments due in 2025 (amounting to 245.5 million euro), with a recovery expected in the balance of 2026.

Novità

The new deduction of EUR 1,955 for employment income up to EUR 15,000 (excluding pensioners) is confirmed. It should be noted that only about 2.2 million out of 37.8 million individuals are actually required to pay Irpef advances. The 2025 Irpef advances will be calculated with the new rates and updated deductions without 'shocks' for self-employed and assimilated taxpayers. This ensures more equity between taxes and advances, avoiding overpayments. The earmarked funds ensure financial coverage of the relief.

New rates

The previous rule required the 2023 rates (23%, 25%, 35%, 43%) to be used for 2025 advances as well. Now the new structural rates introduced by the 2025 Budget Law will be used, valid as of 1 January 2025: 23% up to €28,000; 35% between €28,000 and €50,000; 43% over €50,000. For employment income up to €15,000, the deduction increases from €1,880 to €1,955, already provided for 2025 advance payments. The adjustment also concerns the no-tax zone for employees, raised to€ 8,500.

Financial Benefits and Affected Audience

The reform affects around 2.2 million taxpayers (e.g. self-employed, non-salaried income or pensions): for these, the change translates into a saving for the 2025 withholding tax of around EUR 245.5 million. They take advantage of an alignment between companies and payments already withheld via withholding. In contrast, the bulk of employees/pensioners see no substantial change, as the new rates were already incorporated in the withholding.