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Freelancer taxes

Italy freelancer tax calculator 2026

How freelancers are taxed in Italy for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.

Updated for the 2026 tax year · reviewed Oct 1, 2026

How freelancer tax works in Italy in 2026

In Italy, freelancers typically register for a partita IVA (VAT number) and choose between two main paths: regime forfettario, a simplified flat-rate scheme for lower-revenue professionals, and regime ordinario, the standard progressive IRPEF system. The model assumes a professionista enrolled in INPS Gestione Separata, without a private cassa previdenziale (occupational pension fund).

Regime forfettario applies an ATECO coefficiente di redditività (deemed-profit coefficient) to revenue, then charges imposta sostitutiva (substitute tax) at 15%, or 5% in the first years of a genuinely new activity, plus INPS Gestione Separata contributions. Regime ordinario taxes profit under the progressive IRPEF scale plus regional and municipal addizionali (surtaxes). Qualifying new tax residents under the impatriati regime get a 50% relief on the IRPEF base for lavoro autonomo (confirmed for self-employed professional income).

Key figures from the calculator model

  • Coefficiente di redditività 67% for ATECO 62 (IT / software consultancy; residual "altre attività" group in Allegato to L. 190/2014). Other ATECO groups use 40-86% (e.g. 78% for professional/scientific codes 69-75)
  • Established: ricavi/compensi above €85,000 are unavailable (exit from the following year under L. 190/2014 as amended / Agenzia / Circ. 32/E/2023). Year 1 and Year 2 remain available up to €100,000; between €85,000 and €100,000 the regime is lost from the following year. Above €100,000 the regime is unavailable in every year (immediate exit). Calculator, rate hub and Europe comparison use these ceilings
  • Imposta sostitutiva 15% on (ricavi × coefficiente minus compulsory INPS). Year 1 and Year 2 of the selector use 5% when new-activity conditions are assumed met (no prior business/profession in the previous 3 years; not a mere continuation; Established = year 3+ at 15%)
  • INPS Gestione Separata for professionisti without a private cassa: 26.07% on forfettario income (ricavi × coefficiente), capped at massimale €122,295 (INPS Circ. 8/2026). Rivalsa 4% on invoices not modelled as extra revenue

Italy freelancer tax regimes

Illustrative calculation for €50,000 gross annual income.

Italy

Flat-rate regime (regime forfettario, 15%, 67% coefficient)

Flat-rate regime: 67% coefficiente (ATECO 62), imposta sostitutiva 15% (5% in years 1-2), plus INPS Gestione Separata 26.07%.

Forfettario income (ATECO coefficiente)−€33,500
INPS Gestione Separata (26.07%)€8,733
Imposta sostitutiva€3,715
Total tax & contributions€12,448
Effective rate24.9%
Net income€37,552

Assumptions

  • Coefficiente di redditività 67% for ATECO 62 (IT / software consultancy; residual "altre attività" group in Allegato to L. 190/2014). Other ATECO groups use 40-86% (e.g. 78% for professional/scientific codes 69-75)
  • Established: ricavi/compensi above €85,000 are unavailable (exit from the following year under L. 190/2014 as amended / Agenzia / Circ. 32/E/2023). Year 1 and Year 2 remain available up to €100,000; between €85,000 and €100,000 the regime is lost from the following year. Above €100,000 the regime is unavailable in every year (immediate exit). Calculator, rate hub and Europe comparison use these ceilings
  • Imposta sostitutiva 15% on (ricavi × coefficiente minus compulsory INPS). Year 1 and Year 2 of the selector use 5% when new-activity conditions are assumed met (no prior business/profession in the previous 3 years; not a mere continuation; Established = year 3+ at 15%)
  • INPS Gestione Separata for professionisti without a private cassa: 26.07% on forfettario income (ricavi × coefficiente), capped at massimale €122,295 (INPS Circ. 8/2026). Rivalsa 4% on invoices not modelled as extra revenue
  • Gestione Artigiani/Commercianti (fixed minimum contributions with a 35% reduction for forfettari) is not modelled; only Gestione Separata professionals
  • Employee-income exclusion (€35,000 prior-year limit for 2025-2026), employee-cost cap (€20,000), and other exclusion causes are assumed not to apply
  • VAT (IVA) out of scope: forfettario does not charge IVA on invoices
  • Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

  • Italian tax resident with partita IVA in the regime forfettario (L. 190/2014)
  • Ricavi/compensi within ceilings: Established ≤ €85,000; Year 1 / Year 2 ≤ €100,000 (immediate exit above €100,000)
  • Professionista without a private cassa previdenziale (Gestione Separata)

Illustrative calculation for €50,000 gross annual income.

Italy

Ordinary regime (regime ordinario, IRPEF + INPS gestione separata)

Progressive IRPEF 23/33/43% on profit after INPS Gestione Separata, plus typical regional and municipal addizionali.

INPS Gestione Separata (26.07%)€13,035
IRPEF€9,102
Addizionale regionale (regional surtax)€455
Addizionale comunale (municipal surtax)€296
Total tax & contributions€22,888
Effective rate45.8%
Net income€27,112

Assumptions

  • IRPEF 2026 brackets: 23% to €28,000; 33% to €50,000; 43% above (L. 199/2025). Possible clawback of the 33% benefit above ~€200,000 overall income is not modelled
  • Detrazione lavoro autonomo per art. 13 TUIR (table up to €1,265, phase-out to €50,000, +€50 between €11,000 and €17,000). Family and other detrazioni not modelled
  • Addizionale regionale modelled at 1.23% and addizionale comunale at 0.8% of the IRPEF taxable base (typical illustrative rates; actual rates vary by region and comune)
  • INPS Gestione Separata 26.07% on profit (revenue minus expenses), capped at €122,295, deducted from the IRPEF base (no iteration; rivalsa 4% not modelled)
  • IRAP not applied: professionista without autonoma organizzazione is generally outside IRAP (case-law / practice; confirm for your setup)
  • Private casse previdenziali (e.g. Inarcassa, Cassa Forense) are not modelled
  • Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

  • Italian tax resident professionista / impresa individuale on the ordinary IRPEF scale (not forfettario)
  • Professionista without a private cassa previdenziale (Gestione Separata)

Illustrative calculation for €50,000 gross annual income.

Italy

Impatriate regime (regime impatriati, art. 5 D.Lgs. 209/2023, 50% exemption)

For qualifying new Italian tax residents: 50% of professional income in the IRPEF base (cap €600,000); INPS Gestione Separata in full.

Conditional

Requires Italian tax residency under the impatriati rules.

INPS Gestione Separata (26.07%)€13,035
Impatriati relief−€18,483
IRPEF€3,427
Addizionale regionale (regional surtax)€227
Addizionale comunale (municipal surtax)€148
Total tax & contributions€16,838
Effective rate33.7%
Net income€33,162

Assumptions

  • Art. 5 D.Lgs. 209/2023 (transfers from tax year 2024): Italian professional income (arti e professioni) enters the IRPEF base at 50% up to €600,000/year (Agenzia delle Entrate). Higher share with minor children (60%) not modelled
  • Eligibility (must all hold): commit to Italian tax residence for at least four years; not Italian tax resident in the three prior years (longer if returning to the same employer/group); work mainly in Italy; high qualification/specialisation (D.Lgs. 108/2012 and 206/2007)
  • INPS Gestione Separata paid in full on profit before the 50% relief (same 26.07% / massimale as it-ordinario); only IRPEF base is halved
  • Same IRPEF brackets, detrazione, and typical addizionali as it-ordinario, applied on the reduced base after INPS deduction
  • IRAP not applied (same professionista assumption as it-ordinario)
  • Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

  • Worker transferring tax residence to Italy from 2024 onward under art. 5 D.Lgs. 209/2023
  • Applies to reddito di lavoro autonomo da arti e professioni produced in Italy (Agenzia delle Entrate)
  • High qualification/specialisation; work mainly in Italy; multi-year residence commitment

What rate do I need in Italy?

Enter a target take-home and see the gross, day and hourly rate for Italy freelancer regimes.

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Compare across countries

See how Italy compares with other European countries on the same income.

Compare Italy with other countries

Compare all 17 countries

Net take-home and effective rates for every modelled regime at €30k, €60k and €100k.

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Frequently asked questions

How much tax does a freelancer pay in Italy in 2026?
It depends on the regime. For the main path modelled here: Flat-rate regime: 67% coefficiente (ATECO 62), imposta sostitutiva 15% (5% in years 1-2), plus INPS Gestione Separata 26.07%. Adjust income in the calculator for a personalised 2026 estimate. Figures are indicative, not advice.
How does Flat-rate regime (regime forfettario, 15%, 67% coefficient) work for freelancers in Italy in 2026?
Flat-rate regime: 67% coefficiente (ATECO 62), imposta sostitutiva 15% (5% in years 1-2), plus INPS Gestione Separata 26.07%.
How does Ordinary regime (regime ordinario, IRPEF + INPS gestione separata) work for freelancers in Italy in 2026?
Progressive IRPEF 23/33/43% on profit after INPS Gestione Separata, plus typical regional and municipal addizionali.
Are these Italy tax figures official advice?
No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Other countries

This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.