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
- 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 country below. Your exact Italy figures are listed above.
MoneyFeed doesn't have a dedicated Italy calculator yet — this gives a general estimate. Use the accurate Italy rates above for your filing.
Estimates use 2025/26 UK figures (HMRC): the £12,570 Personal Allowance, Income Tax bands (20% / 40% / 45%) and Class 4 National Insurance (6% between £12,570 and £50,270, then 2%). Scottish income tax rates and Class 2 NI are not modelled. 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 current headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.