2026 rules · English edition
Plan for your first Italian tax bills
Estimate saldo, acconti and INPS payments across your first two tax years. See what to set aside each month — including the balance that arrives in year three.
A cash-flow forecast, not an F24 calculation
For a new sole activity starting in 2026. The 2027–2028 figures hold the 2026 rules constant; future rates, extensions and actual filing amounts must be checked. The dates below are planning months, not confirmed payment deadlines.
No email or bank details required. Inputs stay in this page and are not saved or sent to a calculation service. Read how saldo and acconti work.
1. Build your scenario
Use expected cash receipts, not invoices still unpaid. Start date does not establish tax residency or eligibility for a regime.
No professional Cassa, sports scheme, foreign coverage exemption, special contribution reduction or business exempt from the minimum (such as affittacamere). Business estimates assume no contribution history before 1996.
78% is an example, not a classification of your activity.
Changing this scenario clears recorded payments below, because the amounts and liabilities may change. The historical method is used; forecast-method reductions, instalments, penalties, VAT and stamp duty are not included.
2. Set your starting reserve
Choose a month you can still fund. Contributions to the reserve are assumed available before that month's payments.
Do not include money already paid to the authorities: record that against the individual payments below.
3. Your reserve plan
Set aside each month
€1,029.56
From September 2026 through December 2027, with equal deposits before payments.
Unpaid amounts scheduled through 2027
€13,320.68
Payments, not the tax cost of a single year. Includes advances against 2027.
Keep reserved for 2028 settlements
€1,220.08
Included in the monthly saving target. Covers the first two years' remaining obligations, not new 2028 activity.
Estimated credits are not cash in the bank
- Income tax: €549.03
Shown separately. No automatic refund or offset against another payment is assumed.
Payment windows and amounts already paid
Each line identifies the tax year it belongs to. Record payments only against the matching obligation. All projected contributions are assumed paid in their scheduled year for tax deductions; late payments, withholding credits or other liabilities need a separate calculation.
| Planning window | Obligation / tax year | Estimate | Already paid (€) | Remaining |
|---|---|---|---|---|
| June 2027 | INPS first advanceTax year 2027 | €2,440.15 | €2,440.15 | |
| June 2027 | INPS balanceTax year 2026 | €6,100.38 | €6,100.38 | |
| June 2027 | Income tax first advanceTax year 2027 | €585.00 | €585.00 | |
| June 2027 | Income tax balanceTax year 2026 | €1,170.00 | €1,170.00 | |
| November 2027 | INPS second advanceTax year 2027 | €2,440.15 | €2,440.15 | |
| November 2027 | Income tax second advanceTax year 2027 | €585.00 | €585.00 | |
| June 2028 | INPS balanceTax year 2027 | €1,220.08 | €1,220.08 |
If you continue in 2028: historical advances would add approximately €5,501.27 under unchanged rules, plus any fixed 2028 INPS contributions. These finance new 2028 activity and are not included in the two-year reserve target.
Monthly reserve balance
Assumes the immediate top-up, if any, is funded separately. No interest or investment return. The end-2027 balance retains the 2028 settlement reserve.
| Month | Still to pay | Reserve after payment |
|---|---|---|
| September 2026 | €0.00 | €1,029.56 |
| October 2026 | €0.00 | €2,059.12 |
| November 2026 | €0.00 | €3,088.68 |
| December 2026 | €0.00 | €4,118.24 |
| January 2027 | €0.00 | €5,147.80 |
| February 2027 | €0.00 | €6,177.36 |
| March 2027 | €0.00 | €7,206.92 |
| April 2027 | €0.00 | €8,236.48 |
| May 2027 | €0.00 | €9,266.04 |
| June 2027 | €10,295.53 | €0.07 |
| July 2027 | €0.00 | €1,029.63 |
| August 2027 | €0.00 | €2,059.19 |
| September 2027 | €0.00 | €3,088.75 |
| October 2027 | €0.00 | €4,118.31 |
| November 2027 | €3,025.15 | €2,122.72 |
| December 2027 | €0.00 | €3,152.28 |
Annual calculation: liability is not cash paid
Tax year 2026
- Receipts
- €30,000.00
- Income before INPS deduction
- €23,400.00
- INPS liability for this tax year
- €6,100.38
- INPS expected to be paid during this calendar year
- €0.00
- Income-tax base after paid INPS
- €23,400.00
- Substitute income tax
- €1,170.00
- Regional and municipal surcharges
- €0.00
Tax year 2027
- Receipts
- €30,000.00
- Income before INPS deduction
- €23,400.00
- INPS liability for this tax year
- €6,100.38
- INPS expected to be paid during this calendar year
- €10,980.68
- Income-tax base after paid INPS
- €12,419.32
- Substitute income tax
- €620.97
- Regional and municipal surcharges
- €0.00
This is one activity with no other income, losses carried forward, tax credits or withholding. Ordinary-regime IRPEF can therefore be overstated. Local surcharges are flat-rate estimates without exemptions. Actual return rounding and small-payment exemptions can change the final F24. The 5% rate and forfettario eligibility are not determined by this tool.
Rules and sources
Snapshot checked 24 September 2026. Historical income-tax advances: 100%; Gestione Separata: 80%; business contributions above the annual minimum: 100%. Contributions are deducted in the calendar year they are paid.
- Agenzia delle Entrate: saldo, advance thresholds and 40/60 versus 50/50 schedules
- INPS Circular 8/2026: Gestione Separata rates and cap
- INPS Circular 14/2026: Artigiani and Commercianti
- INPS Circular 62/2026: Quadro RR and contribution payments
- Redditi PF 2026, Fascicolo 2: INPS advance calculation, appendix
- Forfettario eligibility and official legal references
Check the plan against your actual position
A change of regime, another job, a professional pension fund or payments made in a different year can change the result. Ask for a review before using the estimate to make payments.
Request a cash-flow review