Reddito

Reddito is the Italian term for income or earnings. It denotes money received by an individual or by a legal entity over a period, typically a year, as compensation for labor, capital, or other productive activity. The word is used in everyday language and in technical contexts such as economics, accounting, and taxation.

In personal finance, reddito is commonly categorized by source. Reddito da lavoro includes wages, salaries, and income from self-employment. Reddito da capitale comprises earnings from ownership of assets, such as interest, dividends, rent, and capital gains. A taxpayer’s reddito complessivo combines all sources of income, which then determines the tax base and applicable rates. In tax terminology, reddito imponibile refers to the taxable base on which direct taxes are calculated, while reddito netto or reddito disponibile describe income after specific deductions, social contributions, or transfers.

In macroeconomics and national accounting, reddito is used to measure economic activity. National income aggregates reflect the total earnings generated within an economy, forming a basis for analyzing living standards, savings, and consumption. Related concepts include disposable income, which is reddito disponibile after taxes and transfers, and gross versus net income, which distinguish pre- and post-deduction figures.

Etymology and usage: reddito derives from the Latin reddere, meaning to yield or to give back. In contemporary Italian, context clarifies whether the term refers to private income, taxable income, or aggregated economic indicators.

See also: taxation, disposable income, national income.