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
Simplified estimate. Uses INPS gestione separata (26.07%) — if you have a cassa professionale, rates differ. Does not account for advance payments (acconti), specific ATECO sub-codes, or municipal taxes. Forfettario eligibility has additional conditions not checked here. This calculator has 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 (23/35/43%) on your actual income after deducting real costs. More complex, but allows deducting actual business expenses.
INPS: Gestione Separata
This calculator uses the gestione separata rate (26.07%), which applies to professionals without a dedicated professional fund (cassa professionale). If you're a lawyer, architect, engineer, etc. with your own cassa, your INPS rate will be different.
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.