Income and climate of the municipality

What we use

• Income and main IRPEF variables by municipality (Redditi e principali variabili IRPEF su base comunale) from the Ministry of Economy and Finance, Department of Finance. IRPEF is Italian personal income tax. For every municipality it gives the number of taxpayers, how much they declare in total and how they are spread across income bands. It comes out once a year, in April, with income from two years earlier: 2024 income was published on 23 April 2026. Licence CC BY 3.0 IT, credited as "MEF - Dipartimento delle Finanze".
• Table of degree days for Italian municipalities, Annex A of Presidential Decree 412/1993 (DPR 412/1993), in the updated text published by Normattiva and in force since 24 August 2016. For every municipality it gives the climate zone, from A to F, the degree days and the elevation of the town hall. It is an act of the Italian State, and legal texts are not protected by copyright.

How we use them

The report finds the municipality of the address and shows the average taxable income: the total taxable income declared in the municipality divided by the number of people declaring it. It compares this with the average for the province, the region and Italy. If the difference from the province or region is under 3%, the report says the municipality is in line. Alongside it shows the number of taxpayers and the average total income, meaning income declared before deductions.

It then splits taxpayers into eight bands of total income, from "zero or less" to "over 120,000 euros". In municipalities with few taxpayers the Ministry does not publish bands with few people in them: the report works out the number as the difference from the total and marks it with an asterisk, and if more than one band is missing it shows them together.

From the bands it also estimates the Gini index, which measures how different incomes are: 0 if everyone declares the same, 1 if all income belongs to one person. Calculated this way, it is between 0.32 and 0.45 in most Italian municipalities.

What a home costs compared with incomes

When the report also has the local prices from the Italian Revenue Agency (OMI), it works out how many years of average income a typical 80 square metre home costs. It takes the lowest and highest price per square metre for the area, multiplies them by 80 and divides them by the average total income of people declaring in the municipality. The result is always a range, from so many years to so many years. It is not the price of that home nor an estimate of its value: it compares the area's prices with the municipality's incomes.

Climate and heating

The report gives the municipality's climate zone and its degree days. More degree days mean colder winters and, for the same home, more spent on heating it. The zone shows where the place sits on the legal scale, not whether it feels cold: Rimini, on the coast, is in zone E.

The zone also sets the period and the hours in which heating can be switched on (Presidential Decree 74/2013):

Limits

• Income figures cover the whole municipality, not the people living in the building or the street.
• They count taxpayers who file in the municipality: people who work there but file elsewhere are not included.
• Income data arrives about two years late.
• Average income is per taxpayer, not per household (a household may have two or more incomes), and it ignores tax, mortgage, savings and expenses.
• In municipalities with few taxpayers the Ministry does not publish some figures. Where the income bands cannot be rebuilt, the Gini index is not shown.
• The Gini index is an estimate: differences within each band are not visible, so the true value is a little higher.
• The years of income for a home only appear if the report has the local prices.
• The climate table gives a single value for the whole municipality and states the elevation of the town hall: a home much higher up or lower down may have different winters.
• Some municipalities created by mergers after 2016 cannot be recognised in the legal table: there the report does not show the climate part.

Official pages: MEF income data by municipality and DPR 412/1993 on Normattiva.