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ITNormas oficiales, modeladas

Impuestos del autónomo en Italy (2026).

Un autónomo que gana 60.000 € al año en Italy se queda entre 32.520 EUR y 45.062 EUR según el régimen; la mejor opción es «Regime forfettario — IT and other services (67% coefficient)», con una carga efectiva del 24.9%. Abajo, 4 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

4 regímenes · 6 registros de fuentes · cada resultado sigue las normas publicadas del régimen

IT · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01Regime forfettario — IT and other services (67% coefficient)Mejor resultado con estos ingresosIngreso neto45.062 EURCarga efectiva24.9%
  2. 02Regime forfettario — professional and technical activities (78% coefficient)Ingreso neto42.609 EURCarga efectiva29.0%
  3. 03Impatriati regime — 50% income exemption for new residentsIngreso neto41.056 EURCarga efectiva31.6%
  4. 04Ordinary self-employment (lavoro autonomo) — IRPEF 23/33/43% + INPSIngreso neto32.520 EURCarga efectiva45.8%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoAutónomo

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

Carga efectiva con 60 000 €

24.9%

Lo que pagas

  • Flat-rate expense allowance (33% of revenue) — 33% of revenue (una deducción que reduce la base imponible, no un pago)
  • 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

Requisitos de acceso

  • Límite de ingresos 85.000 EUR/year
  • Actividades: it-services, software-development, other-economic-activities
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR22.531 EUR24.9%
60.000 EUR45.062 EUR24.9%
120.000 EURsupera el límite de ingresos—

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

02activoAutónomo

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

Carga efectiva con 60 000 €

29.0%

Lo que pagas

  • Flat-rate expense allowance (22% of revenue) — 22% of revenue (una deducción que reduce la base imponible, no un pago)
  • 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

Requisitos de acceso

  • Límite de ingresos 85.000 EUR/year
  • Actividades: professional-services, scientific-technical, financial-insurance, health, education
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR21.305 EUR29.0%
60.000 EUR42.609 EUR29.0%
120.000 EURsupera el límite de ingresos—

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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%.

03activoAutónomo

Impatriati regime — 50% income exemption for new residents

Carga efectiva con 60 000 €

31.6%

Lo que pagas

  • Impatriati exemption (50% of income excluded) — 50% of profit (una deducción que reduce la base imponible, no un pago)
  • INPS Gestione Separata contributions (26.07%) — 26.1% of revenue (max 31,882/year)
  • 03
    IRPEF (23% / 33% / 43%) on the taxable half

    Escala progresiva · base: beneficio anual

    beneficio anual · EURTipo
    ≤ 28.00023%
    28.000–50.00033%
    beneficio anual · EURTipo
    > 50.00043%

Requisitos de acceso

  • Límite de ingresos 600.000 EUR/year
  • Exige residencia fiscal
  • Limitado a los primeros 5 años
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR20.528 EUR31.6%
60.000 EUR41.056 EUR31.6%
120.000 EUR82.040 EUR31.6%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

04activoAutónomo

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

Carga efectiva con 60 000 €

45.8%

Lo que pagas

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

    Escala progresiva · base: beneficio anual

    beneficio anual · EURTipo
    ≤ 28.00023%
    28.000–50.00033%
    beneficio anual · EURTipo
    > 50.00043%

Requisitos de acceso

  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR17.078 EUR43.1%
60.000 EUR32.520 EUR45.8%
120.000 EUR58.368 EUR51.4%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Italy.

calculadora completa
  1. 1 Regime forfettario — IT and other services (67% coefficient)
    45.062 EURneto/año
    24.9 % de carga
  2. 2 Regime forfettario — professional and technical activities (78% coefficient)
    42.609 EURneto/año
    29.0 % de carga
  3. 3 Impatriati regime — 50% income exemption for new residents
    41.056 EURneto/año
    31.6 % de carga
  4. 4 Ordinary self-employment (lavoro autonomo) — IRPEF 23/33/43% + INPS
    32.520 EURneto/año
    45.8 % de carga