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SettleMetric

ITOfficial rules, modeled

Freelancer taxes in Italy (2026).

A freelancer earning €60,000 a year in Italy keeps between 32,520 EUR and 45,062 EUR depending on the scheme — the best option is "Regime forfettario — IT and other services (67% coefficient)" at an effective burden of 24.9%. 4 schemes below, each computed from official rules.

Verified

4 schemes · 6 source records · every result follows the published scheme rules

IT · 2026

01

At €60,000 a year

A like-for-like view of every eligible scheme before the full rules below.

  1. 01Regime forfettario — IT and other services (67% coefficient)Best result at this incomeNet income45,062 EUREffective burden24.9%
  2. 02Regime forfettario — professional and technical activities (78% coefficient)Net income42,609 EUREffective burden29.0%
  3. 03Impatriati regime — 50% income exemption for new residentsNet income41,056 EUREffective burden31.6%
  4. 04Ordinary self-employment (lavoro autonomo) — IRPEF 23/33/43% + INPSNet income32,520 EUREffective burden45.8%

Reference profile: self-employed · €60,000 annual gross income · no deductible expenses · full-year tax residency.

Full rules

Inside each tax scheme

01activeSole proprietor

Regime forfettario — IT and other services (67% coefficient)

Effective burden at €60k

24.9%

What you pay

  • Flat-rate expense allowance (33% of revenue) — 33% of revenue (a deduction that lowers the tax base, not a payment)
  • INPS Gestione Separata contributions (26.07%) — 26.1% of revenue (max 31,882/year)
  • Substitute tax (imposta sostitutiva) 15% — only if "startupRate" = false: 15% of revenue
  • Substitute tax — start-up rate 5% — only if "startupRate" = true: 5% of revenue

Eligibility

  • Revenue cap 85,000 EUR/year
  • Activities: it-services, software-development, other-economic-activities
  • Requires tax residency
  • Flat-rate regime for individuals with a VAT number and revenue up to €85,000. Taxable income is a fixed share of turnover set by the ATECO profitability coefficient — 67% for group 9 'other economic activities', which is where software, IT consultancy and information services (ATECO 62-63) sit. Actual business expenses are irrelevant: they never reduce the base. Also barred are employment income above €35,000 and staff costs above €20,000.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR22,531 EUR24.9%
60,000 EUR45,062 EUR24.9%
120,000 EURover income cap—

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

The substitute tax replaces IRPEF, the regional and municipal surcharges and IRAP, which is why the forfettario burden does not vary by region. The 5% start-up rate runs for five tax years and requires that no business or professional activity was carried on in the previous three years and that the new activity is not a continuation of previous employment. Contributions are those of the INPS Gestione Separata, which covers professionals without their own pension fund (cassa); members of a professional cassa (lawyers, engineers, accountants and similar) pay their cassa's rates instead, which differ.

02activeSole proprietor

Regime forfettario — professional and technical activities (78% coefficient)

Effective burden at €60k

29.0%

What you pay

  • Flat-rate expense allowance (22% of revenue) — 22% of revenue (a deduction that lowers the tax base, not a payment)
  • INPS Gestione Separata contributions (26.07%) — 26.1% of revenue (max 31,882/year)
  • Substitute tax (imposta sostitutiva) 15% — only if "startupRate" = false: 15% of revenue
  • Substitute tax — start-up rate 5% — only if "startupRate" = true: 5% of revenue

Eligibility

  • Revenue cap 85,000 EUR/year
  • Activities: professional-services, scientific-technical, financial-insurance, health, education
  • Requires tax residency
  • Same flat-rate regime, applied to ATECO group 8 — professional, scientific, technical, health, education, financial and insurance activities (ATECO 64-66, 69-75, 85, 86-88). Its profitability coefficient is 78%, so only 22% of turnover is written off as notional expenses: the same turnover is taxed more heavily than under the 67% group.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR21,305 EUR29.0%
60,000 EUR42,609 EUR29.0%
120,000 EURover income cap—

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

Identical mechanics to the 67% scheme; only the profitability coefficient differs, because it is set per ATECO group by Allegato 2 to Law 145/2018. Check your own ATECO code before assuming a coefficient — construction and real estate sit at 86%, retail and food service at 40%.

03activeSole proprietor

Impatriati regime — 50% income exemption for new residents

Effective burden at €60k

31.6%

What you pay

  • Impatriati exemption (50% of income excluded) — 50% of profit (a deduction that lowers the tax base, not a payment)
  • INPS Gestione Separata contributions (26.07%) — 26.1% of revenue (max 31,882/year)
  • 03
    IRPEF (23% / 33% / 43%) on the taxable half

    Progressive scale · base: annual profit

    Annual profit · EURRate
    ≤ 28,00023%
    28,000–50,00033%
    Annual profit · EURRate
    > 50,00043%

Eligibility

  • Revenue cap 600,000 EUR/year
  • Requires tax residency
  • Limited to first 5 years
  • For workers who move their tax residence to Italy from 2024 onwards (art. 5, D.Lgs. 209/2023). Requires: no Italian tax residence in the three preceding tax periods; a commitment to remain tax-resident for at least four years; and work performed mainly on Italian territory. Covers employment, assimilated and self-employment (arti e professioni) income up to €600,000 a year. Losing residence inside four years forfeits the relief and the benefit already taken is recovered with interest.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR20,528 EUR31.6%
60,000 EUR41,056 EUR31.6%
120,000 EUR82,040 EUR31.6%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

The relief cuts taxable income in half but not social contributions, which stay due on the whole professional income — which is why the effective burden lands near 29-32% rather than half of the ordinary regime's. The exemption rises to 60% for workers who relocate with a dependent minor child; that variant is not modelled here. Examples assume no deductible business expenses, matching how the model computes contributions on the gross professional income. Regional and municipal surcharges, and the art. 13 TUIR credit, are excluded on the same basis as the ordinary regime. Anyone eligible for both this and the forfettario should compare: below the €85,000 ceiling the forfettario is usually cheaper.

04activeSole proprietor

Ordinary self-employment (lavoro autonomo) — IRPEF 23/33/43% + INPS

Effective burden at €60k

45.8%

What you pay

  • INPS Gestione Separata contributions (26.07%) — 26.1% of profit (max 31,882/year)
  • 02
    IRPEF (23% / 33% / 43%)

    Progressive scale · base: annual profit

    Annual profit · EURRate
    ≤ 28,00023%
    28,000–50,00033%
    Annual profit · EURRate
    > 50,00043%

Eligibility

  • Requires tax residency
  • The default regime for a self-employed professional: real revenue minus real deductible expenses, taxed on the progressive IRPEF scale. Mandatory once turnover passes €85,000, or by choice when actual expenses exceed the flat-rate allowance the forfettario would grant.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR17,078 EUR43.1%
60,000 EUR32,520 EUR45.8%
120,000 EUR58,368 EUR51.4%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

Two deliberate omissions, both of which push the modelled figure in a conservative direction or are region-specific. (1) Regional (addizionale regionale, 1.23–3.33% depending on region) and municipal (up to 0.9%) surcharges are levied on top of IRPEF and are not included — they cannot be expressed as one national number. (2) The art. 13 TUIR tax credit for self-employment income is not modelled; it tapers to zero at €50,000 of total income, so it does not affect the examples above but does reduce tax at lower incomes. Business expenses reduce the tax base but are not subtracted from the reported net, which is the engine's convention across all countries.

02

Try your own numbers

Change income, currency and expenses to recalculate every active scheme for Italy.

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  1. 1 Regime forfettario — IT and other services (67% coefficient)
    45,062 EURnet/year
    24.9% burden
  2. 2 Regime forfettario — professional and technical activities (78% coefficient)
    42,609 EURnet/year
    29.0% burden
  3. 3 Impatriati regime — 50% income exemption for new residents
    41,056 EURnet/year
    31.6% burden
  4. 4 Ordinary self-employment (lavoro autonomo) — IRPEF 23/33/43% + INPS
    32,520 EURnet/year
    45.8% burden