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Partita IVA - flat rate (forfettario) salary calculator - Italy 2026

Free self-employed income calculator for Italy (2026): estimate net take-home profit for sole traders, freelancers and businesses after income tax and contributions. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Italy salary calculator methodology (2026)

Updated April 2026. Cross-check with INPS circolari 6/2026 & 8/2026 and Agenzia delle Entrate (Legge di Bilancio 2026, L. 199/2025).

Private-sector employee

Aggregate model covering standard contratto a tempo indeterminato with 12, 13 or 14 mensilità. Cassa Edile, INAIL and special regimes are out of scope.

INPS 2026 (Circ. INPS 6/2026)

  • Employee: 9.19% on gross up to the annual ceiling of €122,295.
  • Additional 1% on gross exceeding the first pension bracket of €56,224/year (€4,685/month) — shown as a separate line.
  • Employer: about 23.81% IVS composite; INAIL and sector funds excluded.

IRPEF 2026 (Legge di Bilancio 2026)

Annual base = mensilità × gross − annual employee INPS. Three marginal brackets:

  • 23% up to €28,000;
  • 33% from €28,001 to €50,000 (2026 change — reduced from 35% to 33%);
  • 43% above €50,000.

Employee tax credit — TUIR art. 13(1)

Piecewise annual credit (no day proration of the statutory €690/€1,380 minima):

  • RC ≤ €15,000 → €1,955;
  • €15k–€28k → €1,910 + €1,190 × (28,000 − RC)/13,000;
  • €28k–€50k → €1,910 × (50,000 − RC)/22,000;
  • > €50k → 0.

Cuneo fiscale (L. 207/2024, art. 1 c. 4–6)

Bonus under €20k — a non-taxable cash payment added to monthly net (not an IRPEF credit):

  • RL ≤ €8,500 → 7.1% × RL;
  • RL €8.5k–€15k → 5.3% × RL;
  • RL €15k–€20k → 4.8% × RL (practical cap ≈ €960).

The rate is applied flat to the entire employment income (it is not progressive).

Additional detrazione €20k–€40k (reduces IRPEF):

  • RC €20k–€32k → €1,000 flat;
  • RC €32k–€40k → €1,000 × (40,000 − RC)/8,000 (decreasing to 0).

LdB 2026 clawback (RC > €200k)

For reddito complessivo above €200,000 the 19% itemised-deduction envelope is reduced by €440, neutralising the 2-point cut on the second bracket.

Regional & municipal addizionali

Percentages of IRPEF after credit are looked up per region/comune dataset (~1.73% regional + 0.8% municipal by default). A single combined percentage can also be supplied manually.

Net → gross

Binary search on the gross→net function.

Gestione Separata (INPS Circ. 8/2026)

  • Libero professionista without other pension coverage: 26.07% (25% IVS + 0.72% + 0.35% ISCRO).
  • Collaborator with DIS-COLL, no other coverage: 35.03% (33% IVS + 0.72% + 1.31%).

Contribution base is the gross annual compensation (capped at €122,295). IRPEF is applied progressively on the resulting profit with a simplified €500 credit.

Flat-rate regime (forfettario)

From annual revenue (cap €85,000): profitability coefficient (40%–86% per ATECO code), substitute tax 15% (or 5% during the first five start-up years) and social contributions per selected path (gestione separata, artigiani or commercianti). VAT and full accounting are not simulated.

Artisan / trader (INPS)

Contributions on income: 24% artigiano, 24.96% commerciante (plus the €0.62/month maternity fee). Optional 50% reduction for pensioners over 65. IRPEF is progressive with a simplified €500 credit.

Frequently asked questions

Italy - flat-rate Partita IVA (forfettario)

What does the €85,000 ceiling mean and when do I exit forfettario?
Above €85,000 annual revenue you lose the forfettario regime from the following year. If you cross €100,000 during the year, you exit immediately (fuoriuscita immediata) with VAT applied to every invoice above the threshold. Thresholds are stable for 2026 but the Legge di Bilancio may change them - verify the current version.
What is the coefficiente di redditività?
The coefficiente di redditività is the official percentage of revenue deemed taxable income (replaces actual expense deduction). 2026 examples: 67% for consulenza/libero professionista, 78% for artigianato, 40% for street vendors, 86% for specific activities. The calculator defaults to 0.67 - enter yours by ATECO code (list at Agenzia Entrate).
Who qualifies for the 5% start-up rate?
The 5% rate (instead of 15%) applies in the first 5 years of activity if: (1) you were not an employee / worker in the same field for the 3 preceding years without break, (2) your new activity is not a continuation of a prior one (co-morbidity), (3) if you continue billing the same company - €30,000/year cap. Tick "5% start-up" only if you qualify - the calculator does not check eligibility.
Can I deduct costs (laptop, office)?
No. Forfettario uses the coefficiente redditività as a cost proxy - you are taxed on a "synthetic" base even if real costs are lower (you earn more than the formula suggests) or higher (you lose). Only exception: INPS/cassa contributions are deductible. If costs are large, consider regime ordinario.
Gestione separata, artigiano or commerciante - which social mode?
Gestione separata (~26%): ordinary liberi professionisti without cassa. Artigiano (~24% on contribution minimum): artisans enrolled in INPS artigiani. Commerciante (~24.48%+0.48%): enrolled commercianti. If you are an ordinary IT freelancer / copywriter, pick GS. Artigiano/commerciante requires enrolment in the matching cassa.
Do I charge VAT in forfettario?
No. Forfettario is a VAT franchise regime - you do not charge VAT to clients, do not deduct input VAT, do not file VAT returns. The invoice carries the clause "Operazione effettuata ai sensi dell'articolo 1, commi 54-89, Legge 190/2014". You still need a €2 marca da bollo on invoices above €77.47.