For the self-employed under the regime forfettario: substitute tax of 5% or 15%, INPS contributions (Gestione separata, craftsmen, traders) or a professional fund, payment plan with balance and advance payments, monthly reserve – with a search for your activity (ATECO) and official sources.
Calculated with the rules and values of tax year 2026 (sources as at 02/10/2026).
How the calculator worksAmounts actually received in 2026 (cash basis), excluding VAT – including the 4% INPS surcharge (rivalsa) and stamp duty charged on to clients.
Your own figure (e.g. from your fund’s notice). The calculator does not apply the rules of individual funds.
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2026 deadlines according to the Agenzia delle Entrate and INPS; 2027 only indicative (the exact dates are set every year). Fixed INPS instalments are paid quarterly, the rest together with the tax.
The revenue you receive in the year is multiplied by the profitability coefficient of your activity (40% to 86%, by ATECO 2007). Example: €40,000 × 78% = €31,200 income. Actual expenses do not count – they are covered by the flat-rate coefficient.
Freelancers without their own fund pay 26.07% of income into the Gestione separata (24% if insured elsewhere or retired). Craftsmen and traders pay 24% or 24.48%, at least on the €18,808 minimum income (2026), one percentage point more above €56,224, plus the maternity contribution; less with the 35% reduction.
Compulsory contributions paid during the year are deducted from income. On the remainder you pay 15% substitute tax (5% in the first five years of a genuinely new business). It replaces IRPEF, the regional and municipal surcharges and IRAP.
Most of the tax and contributions fall due in the following year – together with advance payments for the new year. In the first year you pay little, in the second a lot at once. The calculator shows the dates and how much to set aside each month.
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