Freelancer Tax in Italy
Calculate your net income as a freelancer or self-employed worker in Italy for 2026.
Freelancer tax system in Italy
Italy offers freelancers (lavoratori autonomi) two tax regimes. The Regime Forfettario is a simplified flat-tax regime at 15% (or 5% for new businesses in their first 5 years) applied to a reduced income base using sector-specific profitability coefficients (typically 78% for services). The Regime Ordinario uses standard progressive IRPEF rates from 23% to 43% plus regional and municipal surcharges. Freelancers pay INPS contributions of approximately 26.07% on taxable income.
- •Regime Forfettario: 15% flat tax on 78% of revenue (5% for first 5 years). Revenue cap: €85,000/year
- •Regime Ordinario: progressive IRPEF 23%–43% plus regional surcharges (1.23%–3.33%)
- •INPS contributions: ~26.07% of taxable income for Gestione Separata
- •Forfettario advantage: no IVA, no IRAP, simplified accounting with a single annual return
- •Business expenses: actual deduction only under Ordinario. Forfettario uses fixed coefficients
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