The gap is driven by the headline tax structure — no special regime applied. Both countries are indicated in USD at the displayed FX.
| Personal income tax progressive · top 20% | $20,000 |
| Social security 2.0% employee · uncapped | $2,000 |
| Total deductions | $22,000 |
| Gross income | $100,000 |
| Net take-home | $78,000 |
| 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 | Georgia · USD | Italy · USD | Δ (IT − GE) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax GEprogressive · top 20%ITimpatriate · 50% exemption | $20,000 | $13,457 | −$6,543 |
| subtotal · personal income tax | $20,000 | $13,457 | −$6,543 |
II. Mandatory social security & health | |||
2% mandatory pension (employee) + 2% employer matching. GE2.0% · uncappedIT— | $2,000 | — | −$2,000 |
9.19-10.49% INPS; cap €120,607 (2025; 2026 TBC). GE—IT9.2% · capped €120,607 | — | $9,190 | +$9,190 |
Gestione Separata 33.72-35.03%. GE—IT33.7% · uncapped | — | — | — |
| subtotal · mandatory social security & health | $2,000 | $9,190 | +$7,190 |
| Total deductions | $22,000 | $22,647 | +$647 |
| Effective rate | 22.0% | 22.6% | 0.6 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $78,000 | $77,353 | −$647 |
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 | Georgia | Italy | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 35.0 | 65.0 | +30.0 pts |
Nominal net (annual) From the engine — exact | $78,000 | $77,353 | −$647 |
| Real net · Italy basket | $144,857 | $77,353 | −$67,504 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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