Freelancer tax in Italy
Most Italian freelancers with a Partita IVA use the regime forfettario — a simplified flat-tax scheme. Here are the 2026 headline figures.
The headline figures (2025/26)
- Regime forfettario: a 15% flat substitute tax (just 5% for the first 5 years of a new activity), replacing IRPEF, regional/municipal surcharges and VAT — for revenue up to €85,000.
- Taxable income = revenue × an ATECO profitability coefficient (e.g. 78% professional services, 67% IT/consulting); INPS social contributions are deducted first.
- Outside forfettario, ordinary IRPEF applies: 23% up to €28,000, 33% to €50,000, 43% above — and standard IVA (VAT) is 22%.
Quick tax estimate
A general self-employed estimate — pick your region below. Your exact Italy figures are listed above.
A dedicated Italy calculator is on the way — this gives a general estimate. Use the accurate Italy rates above for your filing.
Estimates use latest published figures (US 2025 brackets & 15.3% SE tax, UK Self Assessment bands + Class 4 NI, Canada federal + CPP, Germany §32a 2026 income tax + est. social & 19% VAT, GCC VAT rates). Simplified estimate for planning only — not tax advice.
Italy freelancer tax — FAQ
How much tax under the regime forfettario in Italy?
A 15% flat substitute tax (5% for the first five years of a new activity) on your revenue × ATECO coefficient, plus INPS social contributions. You don't charge or reclaim VAT.
What is the income limit for the forfettario?
€85,000 of revenue. Between €85,000 and €100,000 you exit the following year; above €100,000 you're disqualified immediately and must charge VAT.
Figures are 2025/26 headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.