Most of the gap is opened by Italy's Regime Impatriati regime, which displaces the standard schedule. Both countries are indicated in USD at the displayed FX.
| Personal income tax progressive · top 45% | $23,700 |
| Social security 22.0% employee · uncapped | $22,000 |
| Total deductions | $45,700 |
| Gross income | $100,000 |
| Net take-home | $54,300 |
| Personal income tax impatriate · 50% exemption | $13,457 |
| Social security 42.9% employee · capped | $9,190 |
| Total deductions | $22,647 |
| Gross income | $100,000 |
| Net take-home | $77,353 |
| Instrument | France · USD | Italy · USD | Δ (IT − FR) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax FRprogressive · top 45%ITimpatriate · 50% exemption | $23,700 | $13,457 | −$10,243 |
| subtotal · personal income tax | $23,700 | $13,457 | −$10,243 |
II. Mandatory social security & health | |||
CSG/CRDS 9.7% employment + employee social; total deductions 22-25%. Midpoint used. FR22.0% · uncappedIT— | $22,000 | — | −$22,000 |
9.19-10.49% INPS; cap €120,607 (2025; 2026 TBC). FR—IT9.2% · capped €120,607 | — | $9,190 | +$9,190 |
Gestione Separata 33.72-35.03%. FR—IT33.7% · uncapped | — | — | — |
| subtotal · mandatory social security & health | $22,000 | $9,190 | −$12,810 |
| Total deductions | $45,700 | $22,647 | −$23,053 |
| Effective rate | 45.7% | 22.6% | -23.1 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $54,300 | $77,353 | +$23,053 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
| PPP basis · NYC = 100 | France | Italy | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 73.0 | 65.0 | -8.0 pts |
Nominal net (annual) From the engine — exact | $54,300 | $77,353 | +$23,053 |
| Real net · France basket | $54,300 | $86,874 | +$32,574 |
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