Freelance Tax Calculator Italy 2026
Compare regime forfettario vs regime ordinario: see exactly how much you keep after INPS contributions and income tax. 100% private — all calculations run in your browser.
Your situation
Total invoiced amount per year, before taxes and contributions.
Used only for regime ordinario: rent, equipment, software, travel.
Ordinario only. E.g. Lombardy 1.23%, Lazio 1.73% (3.33% above €28k), Sicily 1.23%.
Ordinario only. Usually 0%–0.9% depending on your municipality.
Side-by-side comparison
Regime forfettario
Flat substitute tax 5%/15%, no VAT on invoices
Net annual income
€23,035
Net per month: €1,920 · Total burden: 23.2%
Show full breakdown
- Pensionable income
- €23,400.00
- INPS contributions
- €6,100.38
- Taxable income
- €17,299.62
- Substitute tax
- €864.98
- Total taxes + contributions
- €6,965.36
Regime ordinario
Progressive IRPEF 23%–43%, costs deductible
Net annual income
€13,856
Net per month: €1,155 · Total burden: 37.2%
Show full breakdown
- Pensionable income
- €25,000.00
- INPS contributions
- €6,517.50
- Taxable income
- €18,482.50
- IRPEF
- €4,250.98
- Regional + municipal surcharges
- €375.19
- Total taxes + contributions
- €11,143.67
Disclaimer
Indicative estimate only, with no legal or tax value. For regime ordinario the calculation is conservative: tax credits (detrazioni) are not applied, so your actual tax may be lower. INPS is treated as deductible in the same year. Actual amounts depend on your full situation (other income, family charges, advance payments). Always confirm with a chartered accountant before making decisions.
Sources (verified July 2026)
- • L. 190/2014 (regime forfettario) — art. 1 c. 54-89
- • art. 11 TUIR as amended by L. 199/2025 (IRPEF 2026: 23% / 33% / 43%)
- • Circolare INPS n. 8/2026 (Gestione Separata)
- • Circolare INPS n. 14/2026 (Artigiani e Commercianti)
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