P.IVA calculator (Italy)
Forfettario or ordinario: enter your annual revenue and see your net income, INPS, and taxes. Because 'how much do I actually keep?' is the real question.
Your P.IVA breakdown
With the 5% rate instead, your net would be €38,391/yr — the 5% startup rate lasts 5 years, then it's 15%.
Simplified estimate. INPS depends on your scheme: gestione separata (26.07%) for professionals without a cassa, or artigiani/commercianti (fixed minimum + 24–24.48% above €18,808), with the −35% or −50% reduction applied if selected. Doesn't include advance payments (acconti), specific ATECO sub-codes, municipal taxes, or your commercialista's fee. Forfettario eligibility has extra conditions not checked here. No legal authority.
Forfettario vs Ordinario
Italy offers two main tax regimes for freelancers and sole proprietors:
- Regime Forfettario — a simplified flat-tax regime. Your taxable income is estimated using a fixed profitability coefficient (based on your ATECO sector), not your actual costs. Tax is 5% for the first 5 years (if eligible) or 15% after. Revenue ceiling: €85,000/year.
- Regime Ordinario — standard IRPEF brackets (23/33/43%) on your actual income after deducting real costs. More complex, but allows deducting actual business expenses.
INPS: which gestione applies to you
Your INPS contributions depend on how you're registered:
- Gestione Separata — professionals without a dedicated cassa (consultants, most freelancers). A flat 26.07% on taxable income, with no fixed minimum.
- Artigiani / Commercianti — if you're registered with the Camera di Commercio (Registro Imprese). You pay a fixed minimum on the €18,808 reddito minimale — about €4,521/year (artigiani) or €4,612/year (commercianti) in 2026 — even when you earn little, then 24% (artigiani) or 24.48% (commercianti) on income above it, up to the massimale.
Artigiani and commercianti can apply one contribution reduction — not both:
- −35% (forfettario) — the long-standing opt-in for forfettario taxpayers (art. 1 co. 77, L. 190/2014).
- −50% (new business) — introduced by the 2025 Budget Law (INPS Circ. 83/2025): a 50% cut on the IVS share for 36 months, for anyone who registered with gestione artigiani/commercianti for the first time in 2025. Maternity and, for commercianti, the cessation indemnity stay fully due. You must request it from INPS, and it can't be combined with the −35%.
Sources: INPS — riduzione contributiva nuovi iscritti · Confcommercio — contributi 2026
What's missing
- Advance payments (acconti) — in practice you pre-pay taxes in June and November. This doesn't change the total, but it affects cash flow.
- Municipal surtax — not included. Adds roughly 0.5–0.9%.
- VAT (IVA) — forfettario is VAT-exempt. Ordinario charges 22% to clients but it's a pass-through, not your income.
- Specific ATECO sub-codes — the profitability coefficients here are grouped. Your specific code might differ slightly.
- Your commercialista — an accountant for a P.IVA usually runs €1,000–2,000+/year. Not a tax, but a real cost that quietly eats into the net above.