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🇮🇹 Self-Employment Cost Calculator, Italy
Regime forfettario and INPS · 2026 rates
Your situation
These regimes charge on turnover rather than real profit, so enter what you invoice, not what is left after expenses.
Consultants, designers, engineers and most freelance professions.
A flat substitute tax on a fixed percentage of turnover instead of ordinary IRPEF. Available below the turnover ceiling and subject to exclusions.
The substitute tax drops from 15% to 5% for the first five years of a new business.
Professionals without their own cassa pay into INPS Gestione Separata as a percentage of income. Traders and artisans pay fixed minimums instead.
What you keep
€18,428 a year, after €5,572 in contributions and tax.
The 5% startup rate applies for five years and only to a genuinely new activity, not to continuing the same work for a former employer.
Social contributions
Charged on the notional income, not on turnover. Deductible from the tax base.
Income tax
Annual balance plus advance payments (saldo e acconti) · about €2,229
Italy collects the balance for the year just ended together with advances for the current one, so the June payment is typically far larger than a quarter of the annual bill. Budget for it.
Before you rely on this
- The forfettario regime has a turnover ceiling and exclusions, notably where most of your income comes from a current or recent employer.
- Under forfettario you cannot deduct real expenses: the coefficient replaces them, so it suits low-cost businesses and penalises high-cost ones.
- VAT is not charged under forfettario, which makes you cheaper for private clients and irrelevant to VAT-registered ones.
- Contribution rates and thresholds are revised at least every year, and personal circumstances (dependants, other income, regional schemes) move the number. Treat this as a planning figure, not a filing.
VAT is not included above: it is collected from your clients and passed on, so it never was your money, but the periodic return is compulsory whether or not you owe anything.
Your estimate: €1,536 a month take-home as a libero professionista / partita IVA. An accountant in Italy usually costs less per year than a single mistimed filing, and will tell you which regime actually fits your numbers. Free quote →
What this is based on
2026 rates · Agenzia delle Entrate, regime forfettario
Rules and rates change. This tool gives you an informed starting point and the legal references to check, it is not legal or tax advice, and it does not replace a professional where money or deadlines are at stake.
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