{"country":"italy","countryName":"Italy","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"irpef","title":"IRPEF national scale (art. 11 TUIR)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":28000,"rate":0.23},{"from":28000,"to":50000,"rate":0.33},{"from":50000,"to":null,"rate":0.43}],"source":{"title":"Agenzia delle Entrate: Aliquote e calcolo dell'Irpef (last updated 13 January 2026); Legge 30 dicembre 2025, n. 199, art. 1, comma 3","url":"https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Total taxable income (reddito complessivo less deductible charges), per year","note":"The 2026 budget law (L. 199/2025) cut the second rate from 35% to 33%. Regional and municipal surcharges are added on the same income (see the regional pages)."},{"id":"employee-deduction","title":"Employee tax deduction (detrazione per lavoro dipendente, art. 13 TUIR)","group":"income-tax","kind":"values","rows":[{"label":"Deduction for total income up to €15,000","value":1955,"unit":"money"},{"label":"Minimum deduction actually due (permanent contracts)","value":690,"unit":"money"},{"label":"Minimum deduction actually due (fixed-term contracts)","value":1380,"unit":"money"},{"label":"Income from €15,000 to €28,000","value":"€1,910 + €1,190 × (€28,000 − income) / €13,000","unit":"text"},{"label":"Income from €28,000 to €50,000","value":"€1,910 × (€50,000 − income) / €22,000","unit":"text"},{"label":"Extra deduction for income from €25,000 to €35,000","value":65,"unit":"money"},{"label":"No deduction from total income of","value":50000,"unit":"money"}],"source":{"title":"Normattiva: DPR 22 dicembre 1986, n. 917 (TUIR), art. 13, text in force on 1 June 2026 (applies to 2026 income; replaced from 1 January 2027 by art. 13 of the testo unico approved by D.Lgs. 19 giugno 2026, n. 117, same amounts)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art13!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2025-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Pro rata to the days worked in the year. From 1 January 2027 the same amounts are in art. 13 of the new consolidated income-tax text (D.Lgs. 117/2026, which applies from 2027)."},{"id":"cuneo-fiscale","title":"Cuneo fiscale: tax-free sum, extra deduction and trattamento integrativo","group":"income-tax","kind":"values","rows":[{"label":"Tax-free sum (somma esente) for total income up to","value":20000,"unit":"money"},{"label":"Tax-free sum: share of employment income up to €8,500","value":0.071,"unit":"rate"},{"label":"Tax-free sum: share of employment income from €8,500 to €15,000","value":0.053,"unit":"rate"},{"label":"Tax-free sum: share of employment income above €15,000","value":0.048,"unit":"rate"},{"label":"Extra deduction for total income from €20,000 to €32,000","value":1000,"unit":"money"},{"label":"Extra deduction from €32,000 to €40,000","value":"€1,000 × (€40,000 − income) / €8,000; nil above €40,000","unit":"text"},{"label":"Trattamento integrativo for total income up to €15,000 (where gross tax exceeds the employee deduction less €75)","value":1200,"unit":"money","source":{"title":"Normattiva: Decreto-legge 5 febbraio 2020, n. 3, art. 1 (trattamento integrativo), text in force on 1 June 2026","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2020-02-05;3~art1!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2021-01-01","effectiveTo":null}},{"label":"Trattamento integrativo: up to this income only where listed deductions exceed gross tax","value":28000,"unit":"money","source":{"title":"Normattiva: Decreto-legge 5 febbraio 2020, n. 3, art. 1 (trattamento integrativo), text in force on 1 June 2026","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2020-02-05;3~art1!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2021-01-01","effectiveTo":null}}],"source":{"title":"Normattiva: Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, commi 4-9, text in force on 1 June 2026","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2024-12-30;207!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2025-01-01","effectiveTo":null},"verified":true,"note":"The tax-free sum's band is chosen on employment income annualised; it is not taxable income. Employers apply all three in payroll and reconcile at year end (L. 207/2024 art. 1(4)-(9); DL 3/2020 art. 1)."},{"id":"measures-2026","title":"2026 budget measures (L. 199/2025)","group":"income-tax","kind":"values","rows":[{"label":"Cut in deductions for 19% charges (except medical costs), total income above €200,000","value":440,"unit":"money"},{"label":"Substitute tax on 2026 pay rises from collective agreements signed 2024-2026","value":0.05,"unit":"rate","note":"private-sector employees with 2025 employment income up to €33,000"},{"label":"Substitute tax on night, holiday, rest-day and shift supplements","value":0.15,"unit":"rate","note":"up to €1,500 a year; private-sector employees with 2025 employment income up to €40,000"}],"source":{"title":"Normattiva: Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026), art. 1, commi 4, 7, 10 and 11 (GU n. 301 del 30-12-2025, S.O. n. 42)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"The substitute taxes replace IRPEF and the regional and municipal surcharges on those amounts, unless the employee waives them in writing."},{"id":"regional-surcharges","title":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","kind":"values","rows":[{"label":"Abruzzo","value":"1.67% up to €28,000; 2.87% from €28,000 to €50,000; 3.33% above €50,000","unit":"text","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE ABRUZZO (published 2026-01-28)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=01&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Basilicata","value":"1.23% on all taxable income","unit":"text","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE BASILICATA (published 2026-01-29)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=02&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Autonomous Province of Bolzano","value":"1.23% up to €28,000; 1.23% from €28,000 to €50,000; 1.73% above €50,000","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, PROVINCIA AUTONOMA DI BOLZANO (published 2026-01-29)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=03&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Calabria","value":"1.73% on all taxable income","unit":"text","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE CALABRIA (published 2026-01-29)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=04&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Campania","value":"1.73% up to €15,000; 2.96% from €15,000 to €28,000; 3.2% from €28,000 to €50,000; 3.33% above €50,000","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE CAMPANIA (published 2026-01-29)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=05&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Emilia-Romagna","value":"1.33% up to €15,000; 1.93% from €15,000 to €28,000; 2.78% from €28,000 to €50,000; 3.33% above €50,000","unit":"text","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE EMILIA-ROMAGNA (published 2026-01-19)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=06&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Friuli Venezia Giulia","value":"0.7% up to €15,000; 1.23% from €15,000 to €28,000; 1.23% from €28,000 to €50,000; 1.23% above €50,000","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE FRIULI VENEZIA GIULIA (published 2026-01-19)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=07&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Lazio","value":"1.73% up to €15,000; 3.33% from €15,000 to €28,000; 3.33% from €28,000 to €50,000; 3.33% above €50,000","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE LAZIO (published 2026-01-22)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=08&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Liguria","value":"1.23% up to €28,000; 3.18% from €28,000 to €50,000; 3.23% above €50,000","unit":"text","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE LIGURIA (published 2026-01-28)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=09&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Lombardy","value":"1.23% up to €15,000; 1.58% from €15,000 to €28,000; 1.72% from €28,000 to €50,000; 1.73% above €50,000","unit":"text","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE LOMBARDIA (published 2026-01-28)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=10&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Marche","value":"1.23% up to €15,000; 1.53% from €15,000 to €28,000; 1.7% from €28,000 to €50,000; 1.73% above €50,000","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE MARCHE (published 2026-01-22)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=11&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Molise","value":"2.03% up to €15,000; 2.23% from €15,000 to €28,000; 3.63% from €28,000 to €50,000; 3.63% above €50,000","unit":"text","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE MOLISE (published 2026-06-19)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=12&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Piedmont","value":"1.62% up to €15,000; 2.68% from €15,000 to €28,000; 3.31% from €28,000 to €50,000; 3.33% above €50,000","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE PIEMONTE (published 2026-01-29)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=13&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Apulia (Puglia)","value":"1.33% up to €15,000; 2.13% from €15,000 to €28,000; 3.23% from €28,000 to €50,000; 3.33% above €50,000","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE PUGLIA (published 2026-05-29)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=14&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Sardinia","value":"1.23% on all taxable income","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE SARDEGNA (published 2026-01-29)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=15&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Sicily","value":"1.23% on all taxable income","unit":"text","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE SICILIA (published 2026-01-29)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=16&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Tuscany","value":"1.42% up to €15,000; 1.43% from €15,000 to €28,000; 3.32% from €28,000 to €50,000; 3.33% above €50,000","unit":"text","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE TOSCANA (published 2026-01-30)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=17&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Autonomous Province of Trento","value":"1.23% up to €15,000; 1.23% from €15,000 to €28,000; 1.23% from €28,000 to €50,000; 1.73% above €50,000","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, PROVINCIA AUTONOMA DI TRENTO (published 2026-01-22)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=18&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Umbria","value":"1.73% up to €15,000; 3.02% from €15,000 to €28,000; 3.12% from €28,000 to €50,000; 3.33% above €50,000","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE UMBRIA (published 2026-01-19)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=19&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Aosta Valley","value":"1.23% on all taxable income","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE VALLE D'AOSTA (published 2026-01-19)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=20&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Veneto","value":"1.23% on all taxable income","unit":"text","note":"special rules apply (see the regional page)","source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE VENETO (published 2026-01-22)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=21&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE ABRUZZO (published 2026-01-28)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=01&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Rates as published by the MEF Department of Finance for 2026, by band of IRPEF taxable income. Municipal surcharges are set by each comune; the regional pages show the regional capital's rate."},{"id":"inps-employee","title":"INPS: employee contributions (private-sector employees, FPLD)","group":"employee","kind":"values","rows":[{"label":"Pension contribution (IVS), employee share","value":0.0919,"unit":"rate"},{"label":"Additional pension contribution on annual pay above €56,224 (€4,685 a month)","value":0.01,"unit":"rate","source":{"title":"INPS: Lavoratori dipendenti: limite minimo di retribuzione giornaliera 2026 (news on Circolare n. 6 del 30 gennaio 2026)","url":"https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Annual contribution ceiling (art. 2(18) L. 335/1995: workers first insured from 1996)","value":122295,"unit":"money","source":{"title":"INPS: Lavoratori dipendenti: limite minimo di retribuzione giornaliera 2026 (news on Circolare n. 6 del 30 gennaio 2026)","url":"https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Minimum daily pay for contributions (minimale giornaliero)","value":58.13,"unit":"money","source":{"title":"INPS: Lavoratori dipendenti: limite minimo di retribuzione giornaliera 2026 (news on Circolare n. 6 del 30 gennaio 2026)","url":"https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"INPS: Circolare n. 88 del 31 ottobre 2023, Part 2 (sports workers' fund FPSP), p. 10; INPS: Aliquote contributive (last updated 27 September 2024)","url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2023/10/Circolare_14306/Allegati/14431_Circolare-numero-88-del-31-10-2023.pdf","retrievedAt":"2026-11-09","effectiveTo":null},"verified":true,"note":"Other employee contributions (e.g. some sector funds) depend on the sector and the collective agreement."},{"id":"inps-employer","title":"INPS: employer contributions","group":"employer","kind":"values","rows":[{"label":"Pension contribution (IVS), employer share","value":0.2381,"unit":"rate"},{"label":"Pension contribution (IVS), total","value":0.33,"unit":"rate"},{"label":"Other employer contributions (unemployment NASpI, family allowances CUAF, sickness, maternity, wage guarantee CIG/FIS)","value":"Depend on the sector, the company's size and legal form, and the worker's category","unit":"text","source":{"title":"INPS: Aliquote contributive (published 19 June 2020, last updated 27 September 2024)","url":"https://www.inps.it/it/it/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-e/per-le-imprese/aliquote-contributive.html","retrievedAt":"2026-11-09","effectiveTo":null}}],"source":{"title":"INPS: Circolare n. 88 del 31 ottobre 2023, Part 2 (sports workers' fund FPSP), p. 10; INPS: Aliquote contributive (last updated 27 September 2024)","url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2023/10/Circolare_14306/Allegati/14431_Circolare-numero-88-del-31-10-2023.pdf","retrievedAt":"2026-11-09","effectiveTo":null},"verified":true,"note":"Workplace-accident insurance (INAIL) is extra, at the premium for the activity. The employer pays all contributions and deducts the employee share from pay."},{"id":"tfr","title":"Severance pay (TFR, art. 2120 Civil Code)","group":"employer","kind":"values","rows":[{"label":"Yearly TFR accrual: annual pay divided by","value":13.5,"unit":"number"},{"label":"INPS contribution deducted from the yearly accrual (L. 297/1982 art. 3)","value":0.005,"unit":"rate","source":{"title":"Normattiva: Legge 29 maggio 1982, n. 297, art. 3","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:1982-05-29;297~art3","retrievedAt":"2026-11-09","effectiveFrom":"1983-01-01","effectiveTo":null}},{"label":"Revaluation of the fund on 31 December: fixed rate","value":0.015,"unit":"rate"},{"label":"Revaluation: plus this share of the ISTAT consumer-price increase (December to December)","value":0.75,"unit":"rate"}],"source":{"title":"Normattiva: Codice civile, art. 2120 (Disciplina del trattamento di fine rapporto)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262:2~art2120","retrievedAt":"2026-11-09","effectiveTo":null},"verified":true,"note":"The employer sets aside the accrual each year and pays the fund when employment ends (or into a pension fund if the employee chooses one)."},{"id":"minimum-wage","title":"Minimum wage","group":"employer","kind":"values","rows":[{"label":"Statutory minimum wage","value":"None: the floor is the total pay (trattamento economico complessivo) set by the national collective agreements (DL 62/2026, art. 7)","unit":"text"}],"source":{"title":"Normattiva: Decreto-legge 30 aprile 2026, n. 62, art. 7 (salario giusto), converted with amendments by Legge 25 giugno 2026, n. 112 (GU n. 147 del 27-06-2026)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2026-04-30;62~art7","retrievedAt":"2026-11-09","effectiveFrom":"2026-05-01","effectiveTo":null},"verified":true},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Regime forfettario: flat substitute tax (replaces IRPEF and the surcharges)","value":0.15,"unit":"rate"},{"label":"Regime forfettario: reduced rate for the first 5 years of a genuinely new activity","value":0.05,"unit":"rate"},{"label":"Regime forfettario: revenue in the previous year up to","value":85000,"unit":"money"},{"label":"Regime forfettario: leave it in the same year once revenue exceeds","value":100000,"unit":"money"},{"label":"Regime forfettario: staff and collaborator costs up to","value":20000,"unit":"money"},{"label":"Regime forfettario: excluded if previous-year employment income exceeded (2025 and 2026)","value":35000,"unit":"money","note":"€30,000 in other years","source":{"title":"Normattiva: Legge 30 dicembre 2024, n. 207, art. 1, comma 12, as amended by L. 199/2025 art. 1(27) (text in force on 1 June 2026); Agenzia delle Entrate: Regime forfetario - Che cos'è","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2024-12-30;207!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2025-01-01","effectiveTo":"2026-12-31"}},{"label":"Regime forfettario: taxable income","value":"Revenue × the activity's coefficient (table below), less compulsory social contributions; no VAT is charged","unit":"text"},{"label":"Impatriati regime (D.Lgs. 209/2023 art. 5): share of Italian employment or professional income that is taxable","value":0.5,"unit":"rate","source":{"title":"Normattiva: D.Lgs. 27 dicembre 2023, n. 209, art. 5 (Nuovo regime agevolativo a favore dei lavoratori impatriati), text in force on 1 June 2026","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Impatriati: taxable share when moving with a minor child (or on a birth or adoption)","value":0.4,"unit":"rate","source":{"title":"Normattiva: D.Lgs. 27 dicembre 2023, n. 209, art. 5 (Nuovo regime agevolativo a favore dei lavoratori impatriati), text in force on 1 June 2026","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Impatriati: income covered up to, per year","value":600000,"unit":"money","source":{"title":"Normattiva: D.Lgs. 27 dicembre 2023, n. 209, art. 5 (Nuovo regime agevolativo a favore dei lavoratori impatriati), text in force on 1 June 2026","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Impatriati: years (year of the move and the next four)","value":5,"unit":"number","source":{"title":"Normattiva: D.Lgs. 27 dicembre 2023, n. 209, art. 5 (Nuovo regime agevolativo a favore dei lavoratori impatriati), text in force on 1 June 2026","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Impatriati: not tax resident in Italy in the previous (years)","value":3,"unit":"number","note":"6 (or 7) when working for the same employer or group","source":{"title":"Normattiva: D.Lgs. 27 dicembre 2023, n. 209, art. 5 (Nuovo regime agevolativo a favore dei lavoratori impatriati), text in force on 1 June 2026","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Impatriati: must stay resident for at least (years), or lose the benefit","value":4,"unit":"number","source":{"title":"Normattiva: D.Lgs. 27 dicembre 2023, n. 209, art. 5 (Nuovo regime agevolativo a favore dei lavoratori impatriati), text in force on 1 June 2026","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Impatriati: eligibility","value":"Highly qualified or specialised workers (D.Lgs. 108/2012, D.Lgs. 206/2007) or AI researchers, working mostly in Italy","unit":"text","source":{"title":"Normattiva: D.Lgs. 27 dicembre 2023, n. 209, art. 5 (Nuovo regime agevolativo a favore dei lavoratori impatriati), text in force on 1 June 2026","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"New residents' flat tax on foreign income (art. 24-bis TUIR), per year","value":300000,"unit":"money","note":"for people moving from 1 January 2026; granted after an Agenzia delle Entrate ruling","source":{"title":"Normattiva: TUIR (DPR 917/1986), art. 24-bis, text in force on 1 June 2026 (amounts as amended by L. 199/2025, art. 1, commi 25-26)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art24bis!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"New residents' flat tax: per family member, per year","value":50000,"unit":"money","source":{"title":"Normattiva: TUIR (DPR 917/1986), art. 24-bis, text in force on 1 June 2026 (amounts as amended by L. 199/2025, art. 1, commi 25-26)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art24bis!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"New residents' flat tax: lasts at most (years)","value":15,"unit":"number","source":{"title":"Normattiva: TUIR (DPR 917/1986), art. 24-bis, text in force on 1 June 2026 (amounts as amended by L. 199/2025, art. 1, commi 25-26)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art24bis!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"New residents' flat tax: not resident in Italy in at least this many of the previous 10 years","value":9,"unit":"number","source":{"title":"Normattiva: TUIR (DPR 917/1986), art. 24-bis, text in force on 1 June 2026 (amounts as amended by L. 199/2025, art. 1, commi 25-26)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art24bis!vig=2026-06-01","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Digital nomad and remote worker visa (decree of 29 February 2024)","value":"Highly qualified remote work (art. 27-quater D.Lgs. 286/1998); at least 6 months' experience; health insurance and housing; no work permit (nulla osta) for digital nomads","unit":"text","source":{"title":"Gazzetta Ufficiale n. 79 del 4 aprile 2024: Ministero dell'Interno, decreto 29 febbraio 2024 (nomadi digitali e lavoratori da remoto), artt. 3-6","url":"https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=0&art.flagTipoArticolo=0&art.codiceRedazionale=24A01716&art.idArticolo=3&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2024-04-04&art.progressivo=0","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Digital nomad visa: minimum income","value":"At least 3 times the income limit for exemption from healthcare co-payments, per year, from lawful sources","unit":"text","source":{"title":"Gazzetta Ufficiale n. 79 del 4 aprile 2024: Ministero dell'Interno, decreto 29 febbraio 2024 (nomadi digitali e lavoratori da remoto), artt. 3-6","url":"https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=0&art.flagTipoArticolo=0&art.codiceRedazionale=24A01716&art.idArticolo=3&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2024-04-04&art.progressivo=0","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Digital nomad residence permit: valid for at most (years), renewable yearly","value":1,"unit":"number","source":{"title":"Gazzetta Ufficiale n. 79 del 4 aprile 2024: Ministero dell'Interno, decreto 29 febbraio 2024 (nomadi digitali e lavoratori da remoto), artt. 3-6","url":"https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=0&art.flagTipoArticolo=0&art.codiceRedazionale=24A01716&art.idArticolo=3&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2024-04-04&art.progressivo=0","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Digital nomad visa: where to apply","value":"Italian embassy or consulate for the visa; then the Questura within 8 working days of arrival for the permit. Digital nomads must register for an Italian VAT number (partita IVA); Italian social security applies unless a bilateral convention says otherwise","unit":"text","source":{"title":"Gazzetta Ufficiale n. 79 del 4 aprile 2024: Ministero dell'Interno, decreto 29 febbraio 2024 (nomadi digitali e lavoratori da remoto), artt. 3-6","url":"https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=0&art.flagTipoArticolo=0&art.codiceRedazionale=24A01716&art.idArticolo=3&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2024-04-04&art.progressivo=0","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Elective residence visa (DM 850/2011)","value":"For people who can support themselves without working in Italy: income of at least 3 times the Interior Ministry's Tabella A amount from pensions, annuities, property or businesses (not employment); applied for at the Italian embassy or consulate","unit":"text","source":{"title":"Ministero degli Affari Esteri: Decreto interministeriale 11 maggio 2011, n. 850 (visa types), allegato A, point 13 (Visto per residenza elettiva)","url":"https://www.esteri.it/mae/normative/Normativa_Consolare/Visti/Decreto_Interministeriale_850_11-5-2011.pdf","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Elective residence visa: minimum resources, about (per year)","value":31000,"unit":"money","source":{"title":"Ambasciata d'Italia ad Ankara: Visto nazionale per residenza elettiva, documenti necessari (May 2026)","url":"https://ambankara.esteri.it/wp-content/uploads/2026/05/06_RESIDENZA-ELETTIVA_.pdf","retrievedAt":"2026-11-09"}}],"source":{"title":"Agenzia delle Entrate: Regime forfetario - Che cos'è (last updated 21 July 2026)","url":"https://www.agenziaentrate.gov.it/portale/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020-","retrievedAt":"2026-11-09","effectiveTo":null},"verified":true,"note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below)."},{"id":"forfettario-coefficients","title":"Regime forfettario: profitability coefficients by activity (ATECO 2007)","group":"other","kind":"values","rows":[{"label":"Food and beverage industries (ATECO 10-11)","value":0.4,"unit":"rate"},{"label":"Wholesale and retail trade (ATECO 45, 46.2-46.9, 47.1-47.7, 47.9)","value":0.4,"unit":"rate"},{"label":"Street trade in food and beverages (ATECO 47.81)","value":0.4,"unit":"rate"},{"label":"Street trade in other products (ATECO 47.82-47.89)","value":0.54,"unit":"rate"},{"label":"Construction and real estate (ATECO 41-43, 68)","value":0.86,"unit":"rate"},{"label":"Commercial intermediaries (agents) (ATECO 46.1)","value":0.62,"unit":"rate"},{"label":"Accommodation and food services (ATECO 55-56)","value":0.4,"unit":"rate"},{"label":"Professional, scientific, technical, health, education, financial and insurance services (ATECO 64-66, 69-75, 85, 86-88)","value":0.78,"unit":"rate"},{"label":"Other economic activities (ATECO 01-03, 05-09, 12-33, 35, 36-39, 49-53, 58-63, 77-82, 84, 90-93, 94-96, 97-98, 99)","value":0.67,"unit":"rate"}],"source":{"title":"Agenzia delle Entrate: Redditi Persone Fisiche 2026, Fascicolo 3, istruzioni (updated 13 May 2026), quadro LM, pp. 44-45","url":"https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026_agg-13-05-2026","retrievedAt":"2026-11-09","effectiveTo":null},"verified":true,"note":"Taxable income is revenue times the coefficient. These ATECO 2007 coefficients apply until new ones based on ATECO 2025 are approved (D.Lgs. 81/2025 art. 1)."},{"id":"self-employed-contributions","title":"Self-employed social contributions (INPS) 2026","group":"other","kind":"values","rows":[{"label":"Gestione Separata: professionals without another compulsory fund (25% IVS + 0.72% + 0.35% ISCRO)","value":0.2607,"unit":"rate"},{"label":"Gestione Separata: pensioners or people insured with another compulsory fund","value":0.24,"unit":"rate"},{"label":"Gestione Separata: collaborators enrolled only there, pension rate (paid one third by the collaborator, two thirds by the client)","value":0.33,"unit":"rate"},{"label":"Gestione Separata: income ceiling","value":122295,"unit":"money"},{"label":"Gestione Separata: minimum income for a full year of contributions","value":18808,"unit":"money"},{"label":"Artigiani (craftspeople): contribution rate on business income up to €56,224","value":0.24,"unit":"rate","source":{"title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Commercianti (traders): contribution rate on business income up to €56,224","value":0.2448,"unit":"rate","source":{"title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Artigiani and commercianti: additional rate above €56,224","value":0.01,"unit":"rate","source":{"title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Artigiani and commercianti: minimum income (minimale)","value":18808,"unit":"money","source":{"title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Artigiani: fixed minimum contribution for the year (incl. maternity)","value":4521.36,"unit":"money","source":{"title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 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2026)","url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"INPS: Circolare n. 8 del 3 febbraio 2026 (Gestione separata: aliquote, minimale e massimale 2026)","url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15153/Allegati/16573_Circolare-numero-8-del-03-02-2026.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead."}],"sources":[{"title":"Agenzia delle Entrate: Aliquote e calcolo dell'Irpef","url":"https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef","retrievedAt":"2026-11-09"},{"title":"Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199","retrievedAt":"2026-11-09"},{"title":"TUIR (DPR 917/1986), art. 13: detrazioni per lavoro dipendente","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art13!vig=2026-06-01","retrievedAt":"2026-11-09"},{"title":"Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, commi 2-12","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2024-12-30;207!vig=2026-06-01","retrievedAt":"2026-11-09"},{"title":"D.Lgs. 19 giugno 2026, n. 117: Testo unico delle imposte sui redditi (applies from 1 January 2027, art. 377)","url":"https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=74&art.flagTipoArticolo=1&art.codiceRedazionale=26G00131&art.idArticolo=377&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2026-07-03&art.progressivo=0","retrievedAt":"2026-11-09"},{"title":"Decreto-legge 5 febbraio 2020, n. 3, art. 1: trattamento integrativo","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2020-02-05;3~art1!vig=2026-06-01","retrievedAt":"2026-11-09"},{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili (ricerca per regione)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/sceltaregione.htm","retrievedAt":"2026-11-09"},{"title":"MEF Dipartimento delle Finanze: Addizionale comunale all'IRPEF, ricerca per singolo comune","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/nuova_addcomirpef/sceltaregione.htm","retrievedAt":"2026-11-09"},{"title":"INPS: Circolare n. 88 del 31 ottobre 2023","url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2023/10/Circolare_14306/Allegati/14431_Circolare-numero-88-del-31-10-2023.pdf","retrievedAt":"2026-11-09"},{"title":"INPS: Aliquote contributive","url":"https://www.inps.it/it/it/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-e/per-le-imprese/aliquote-contributive.html","retrievedAt":"2026-11-09"},{"title":"INPS: Lavoratori dipendenti: limite minimo di retribuzione giornaliera 2026","url":"https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html","retrievedAt":"2026-11-09"},{"title":"Codice civile, art. 2120 (TFR)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262:2~art2120","retrievedAt":"2026-11-09"},{"title":"Legge 29 maggio 1982, n. 297, art. 3","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:1982-05-29;297~art3","retrievedAt":"2026-11-09"},{"title":"Agenzia delle Entrate: Regime forfetario - Che cos'è","url":"https://www.agenziaentrate.gov.it/portale/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020-","retrievedAt":"2026-11-09"},{"title":"Agenzia delle Entrate: Redditi PF 2026, Fascicolo 3, istruzioni (quadro LM)","url":"https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026_agg-13-05-2026","retrievedAt":"2026-11-09"},{"title":"INPS: Circolare n. 8 del 3 febbraio 2026 (Gestione separata 2026)","url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15153/Allegati/16573_Circolare-numero-8-del-03-02-2026.pdf","retrievedAt":"2026-11-09"},{"title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti 2026)","url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrievedAt":"2026-11-09"},{"title":"D.Lgs. 27 dicembre 2023, n. 209, art. 5 (lavoratori impatriati)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrievedAt":"2026-11-09"},{"title":"TUIR, art. 24-bis (imposta sostitutiva per i nuovi residenti)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art24bis!vig=2026-06-01","retrievedAt":"2026-11-09"},{"title":"Decreto 29 febbraio 2024: nomadi digitali e lavoratori da remoto (GU n. 79 del 4 aprile 2024)","url":"https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=0&art.flagTipoArticolo=0&art.codiceRedazionale=24A01716&art.idArticolo=3&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2024-04-04&art.progressivo=0","retrievedAt":"2026-11-09"},{"title":"Decreto interministeriale 11 maggio 2011, n. 850 (tipologie di visto)","url":"https://www.esteri.it/mae/normative/Normativa_Consolare/Visti/Decreto_Interministeriale_850_11-5-2011.pdf","retrievedAt":"2026-11-09"},{"title":"Normattiva: Decreto-legge 30 aprile 2026, n. 62, art. 7 (salario giusto), converted with amendments by Legge 25 giugno 2026, n. 112 (GU n. 147 del 27-06-2026)","url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2026-04-30;62~art7","retrievedAt":"2026-11-09","effectiveFrom":"2026-05-01","effectiveTo":null},{"title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE ABRUZZO (published 2026-01-28)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=01&anno=2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}],"requested_year":"2026","current_year":"2026","years_available":["2026"],"rows":[{"section_id":"irpef","section":"IRPEF national scale (art. 11 TUIR)","group":"income-tax","basis":"Total taxable income (reddito complessivo less deductible charges), per year","note":"The 2026 budget law (L. 199/2025) cut the second rate from 35% to 33%. Regional and municipal surcharges are added on the same income (see the regional pages).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Aliquote e calcolo dell'Irpef (last updated 13 January 2026); Legge 30 dicembre 2025, n. 199, art. 1, comma 3","source_url":"https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef","retrieved_at":"2026-11-09","status":"verified","label":"","from":0,"to":28000,"rate":0.23,"value":null,"unit":"rate"},{"section_id":"irpef","section":"IRPEF national scale (art. 11 TUIR)","group":"income-tax","basis":"Total taxable income (reddito complessivo less deductible charges), per year","note":"The 2026 budget law (L. 199/2025) cut the second rate from 35% to 33%. Regional and municipal surcharges are added on the same income (see the regional pages).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Aliquote e calcolo dell'Irpef (last updated 13 January 2026); Legge 30 dicembre 2025, n. 199, art. 1, comma 3","source_url":"https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef","retrieved_at":"2026-11-09","status":"verified","label":"","from":28000,"to":50000,"rate":0.33,"value":null,"unit":"rate"},{"section_id":"irpef","section":"IRPEF national scale (art. 11 TUIR)","group":"income-tax","basis":"Total taxable income (reddito complessivo less deductible charges), per year","note":"The 2026 budget law (L. 199/2025) cut the second rate from 35% to 33%. Regional and municipal surcharges are added on the same income (see the regional pages).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Aliquote e calcolo dell'Irpef (last updated 13 January 2026); Legge 30 dicembre 2025, n. 199, art. 1, comma 3","source_url":"https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef","retrieved_at":"2026-11-09","status":"verified","label":"","from":50000,"to":null,"rate":0.43,"value":null,"unit":"rate"},{"section_id":"employee-deduction","section":"Employee tax deduction (detrazione per lavoro dipendente, art. 13 TUIR)","group":"income-tax","basis":"","note":"Pro rata to the days worked in the year. From 1 January 2027 the same amounts are in art. 13 of the new consolidated income-tax text (D.Lgs. 117/2026, which applies from 2027).","tax_year":"2026","effective_from":"2025-01-01","effective_to":"2026-12-31","source_title":"Normattiva: DPR 22 dicembre 1986, n. 917 (TUIR), art. 13, text in force on 1 June 2026 (applies to 2026 income; replaced from 1 January 2027 by art. 13 of the testo unico approved by D.Lgs. 19 giugno 2026, n. 117, same amounts)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art13!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Deduction for total income up to €15,000","from":null,"to":null,"rate":null,"value":1955,"unit":"money"},{"section_id":"employee-deduction","section":"Employee tax deduction (detrazione per lavoro dipendente, art. 13 TUIR)","group":"income-tax","basis":"","note":"Pro rata to the days worked in the year. From 1 January 2027 the same amounts are in art. 13 of the new consolidated income-tax text (D.Lgs. 117/2026, which applies from 2027).","tax_year":"2026","effective_from":"2025-01-01","effective_to":"2026-12-31","source_title":"Normattiva: DPR 22 dicembre 1986, n. 917 (TUIR), art. 13, text in force on 1 June 2026 (applies to 2026 income; replaced from 1 January 2027 by art. 13 of the testo unico approved by D.Lgs. 19 giugno 2026, n. 117, same amounts)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art13!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Minimum deduction actually due (permanent contracts)","from":null,"to":null,"rate":null,"value":690,"unit":"money"},{"section_id":"employee-deduction","section":"Employee tax deduction (detrazione per lavoro dipendente, art. 13 TUIR)","group":"income-tax","basis":"","note":"Pro rata to the days worked in the year. From 1 January 2027 the same amounts are in art. 13 of the new consolidated income-tax text (D.Lgs. 117/2026, which applies from 2027).","tax_year":"2026","effective_from":"2025-01-01","effective_to":"2026-12-31","source_title":"Normattiva: DPR 22 dicembre 1986, n. 917 (TUIR), art. 13, text in force on 1 June 2026 (applies to 2026 income; replaced from 1 January 2027 by art. 13 of the testo unico approved by D.Lgs. 19 giugno 2026, n. 117, same amounts)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art13!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Minimum deduction actually due (fixed-term contracts)","from":null,"to":null,"rate":null,"value":1380,"unit":"money"},{"section_id":"employee-deduction","section":"Employee tax deduction (detrazione per lavoro dipendente, art. 13 TUIR)","group":"income-tax","basis":"","note":"Pro rata to the days worked in the year. From 1 January 2027 the same amounts are in art. 13 of the new consolidated income-tax text (D.Lgs. 117/2026, which applies from 2027).","tax_year":"2026","effective_from":"2025-01-01","effective_to":"2026-12-31","source_title":"Normattiva: DPR 22 dicembre 1986, n. 917 (TUIR), art. 13, text in force on 1 June 2026 (applies to 2026 income; replaced from 1 January 2027 by art. 13 of the testo unico approved by D.Lgs. 19 giugno 2026, n. 117, same amounts)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art13!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Income from €15,000 to €28,000","from":null,"to":null,"rate":null,"value":"€1,910 + €1,190 × (€28,000 − income) / €13,000","unit":"text"},{"section_id":"employee-deduction","section":"Employee tax deduction (detrazione per lavoro dipendente, art. 13 TUIR)","group":"income-tax","basis":"","note":"Pro rata to the days worked in the year. From 1 January 2027 the same amounts are in art. 13 of the new consolidated income-tax text (D.Lgs. 117/2026, which applies from 2027).","tax_year":"2026","effective_from":"2025-01-01","effective_to":"2026-12-31","source_title":"Normattiva: DPR 22 dicembre 1986, n. 917 (TUIR), art. 13, text in force on 1 June 2026 (applies to 2026 income; replaced from 1 January 2027 by art. 13 of the testo unico approved by D.Lgs. 19 giugno 2026, n. 117, same amounts)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art13!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Income from €28,000 to €50,000","from":null,"to":null,"rate":null,"value":"€1,910 × (€50,000 − income) / €22,000","unit":"text"},{"section_id":"employee-deduction","section":"Employee tax deduction (detrazione per lavoro dipendente, art. 13 TUIR)","group":"income-tax","basis":"","note":"Pro rata to the days worked in the year. From 1 January 2027 the same amounts are in art. 13 of the new consolidated income-tax text (D.Lgs. 117/2026, which applies from 2027).","tax_year":"2026","effective_from":"2025-01-01","effective_to":"2026-12-31","source_title":"Normattiva: DPR 22 dicembre 1986, n. 917 (TUIR), art. 13, text in force on 1 June 2026 (applies to 2026 income; replaced from 1 January 2027 by art. 13 of the testo unico approved by D.Lgs. 19 giugno 2026, n. 117, same amounts)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art13!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Extra deduction for income from €25,000 to €35,000","from":null,"to":null,"rate":null,"value":65,"unit":"money"},{"section_id":"employee-deduction","section":"Employee tax deduction (detrazione per lavoro dipendente, art. 13 TUIR)","group":"income-tax","basis":"","note":"Pro rata to the days worked in the year. From 1 January 2027 the same amounts are in art. 13 of the new consolidated income-tax text (D.Lgs. 117/2026, which applies from 2027).","tax_year":"2026","effective_from":"2025-01-01","effective_to":"2026-12-31","source_title":"Normattiva: DPR 22 dicembre 1986, n. 917 (TUIR), art. 13, text in force on 1 June 2026 (applies to 2026 income; replaced from 1 January 2027 by art. 13 of the testo unico approved by D.Lgs. 19 giugno 2026, n. 117, same amounts)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art13!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"No deduction from total income of","from":null,"to":null,"rate":null,"value":50000,"unit":"money"},{"section_id":"cuneo-fiscale","section":"Cuneo fiscale: tax-free sum, extra deduction and trattamento integrativo","group":"income-tax","basis":"","note":"The tax-free sum's band is chosen on employment income annualised; it is not taxable income. Employers apply all three in payroll and reconcile at year end (L. 207/2024 art. 1(4)-(9); DL 3/2020 art. 1).","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Normattiva: Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, commi 4-9, text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2024-12-30;207!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Tax-free sum (somma esente) for total income up to","from":null,"to":null,"rate":null,"value":20000,"unit":"money"},{"section_id":"cuneo-fiscale","section":"Cuneo fiscale: tax-free sum, extra deduction and trattamento integrativo","group":"income-tax","basis":"","note":"The tax-free sum's band is chosen on employment income annualised; it is not taxable income. Employers apply all three in payroll and reconcile at year end (L. 207/2024 art. 1(4)-(9); DL 3/2020 art. 1).","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Normattiva: Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, commi 4-9, text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2024-12-30;207!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Tax-free sum: share of employment income up to €8,500","from":null,"to":null,"rate":0.071,"value":null,"unit":"rate"},{"section_id":"cuneo-fiscale","section":"Cuneo fiscale: tax-free sum, extra deduction and trattamento integrativo","group":"income-tax","basis":"","note":"The tax-free sum's band is chosen on employment income annualised; it is not taxable income. Employers apply all three in payroll and reconcile at year end (L. 207/2024 art. 1(4)-(9); DL 3/2020 art. 1).","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Normattiva: Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, commi 4-9, text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2024-12-30;207!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Tax-free sum: share of employment income from €8,500 to €15,000","from":null,"to":null,"rate":0.053,"value":null,"unit":"rate"},{"section_id":"cuneo-fiscale","section":"Cuneo fiscale: tax-free sum, extra deduction and trattamento integrativo","group":"income-tax","basis":"","note":"The tax-free sum's band is chosen on employment income annualised; it is not taxable income. Employers apply all three in payroll and reconcile at year end (L. 207/2024 art. 1(4)-(9); DL 3/2020 art. 1).","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Normattiva: Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, commi 4-9, text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2024-12-30;207!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Tax-free sum: share of employment income above €15,000","from":null,"to":null,"rate":0.048,"value":null,"unit":"rate"},{"section_id":"cuneo-fiscale","section":"Cuneo fiscale: tax-free sum, extra deduction and trattamento integrativo","group":"income-tax","basis":"","note":"The tax-free sum's band is chosen on employment income annualised; it is not taxable income. Employers apply all three in payroll and reconcile at year end (L. 207/2024 art. 1(4)-(9); DL 3/2020 art. 1).","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Normattiva: Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, commi 4-9, text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2024-12-30;207!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Extra deduction for total income from €20,000 to €32,000","from":null,"to":null,"rate":null,"value":1000,"unit":"money"},{"section_id":"cuneo-fiscale","section":"Cuneo fiscale: tax-free sum, extra deduction and trattamento integrativo","group":"income-tax","basis":"","note":"The tax-free sum's band is chosen on employment income annualised; it is not taxable income. Employers apply all three in payroll and reconcile at year end (L. 207/2024 art. 1(4)-(9); DL 3/2020 art. 1).","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Normattiva: Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, commi 4-9, text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2024-12-30;207!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Extra deduction from €32,000 to €40,000","from":null,"to":null,"rate":null,"value":"€1,000 × (€40,000 − income) / €8,000; nil above €40,000","unit":"text"},{"section_id":"cuneo-fiscale","section":"Cuneo fiscale: tax-free sum, extra deduction and trattamento integrativo","group":"income-tax","basis":"","note":"The tax-free sum's band is chosen on employment income annualised; it is not taxable income. Employers apply all three in payroll and reconcile at year end (L. 207/2024 art. 1(4)-(9); DL 3/2020 art. 1).","tax_year":"2026","effective_from":"2021-01-01","effective_to":null,"source_title":"Normattiva: Decreto-legge 5 febbraio 2020, n. 3, art. 1 (trattamento integrativo), text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2020-02-05;3~art1!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Trattamento integrativo for total income up to €15,000 (where gross tax exceeds the employee deduction less €75)","from":null,"to":null,"rate":null,"value":1200,"unit":"money"},{"section_id":"cuneo-fiscale","section":"Cuneo fiscale: tax-free sum, extra deduction and trattamento integrativo","group":"income-tax","basis":"","note":"The tax-free sum's band is chosen on employment income annualised; it is not taxable income. Employers apply all three in payroll and reconcile at year end (L. 207/2024 art. 1(4)-(9); DL 3/2020 art. 1).","tax_year":"2026","effective_from":"2021-01-01","effective_to":null,"source_title":"Normattiva: Decreto-legge 5 febbraio 2020, n. 3, art. 1 (trattamento integrativo), text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2020-02-05;3~art1!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Trattamento integrativo: up to this income only where listed deductions exceed gross tax","from":null,"to":null,"rate":null,"value":28000,"unit":"money"},{"section_id":"measures-2026","section":"2026 budget measures (L. 199/2025)","group":"income-tax","basis":"","note":"The substitute taxes replace IRPEF and the regional and municipal surcharges on those amounts, unless the employee waives them in writing.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Normattiva: Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026), art. 1, commi 4, 7, 10 and 11 (GU n. 301 del 30-12-2025, S.O. n. 42)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199","retrieved_at":"2026-11-09","status":"verified","label":"Cut in deductions for 19% charges (except medical costs), total income above €200,000","from":null,"to":null,"rate":null,"value":440,"unit":"money"},{"section_id":"measures-2026","section":"2026 budget measures (L. 199/2025)","group":"income-tax","basis":"","note":"private-sector employees with 2025 employment income up to €33,000","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Normattiva: Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026), art. 1, commi 4, 7, 10 and 11 (GU n. 301 del 30-12-2025, S.O. n. 42)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199","retrieved_at":"2026-11-09","status":"verified","label":"Substitute tax on 2026 pay rises from collective agreements signed 2024-2026","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"measures-2026","section":"2026 budget measures (L. 199/2025)","group":"income-tax","basis":"","note":"up to €1,500 a year; private-sector employees with 2025 employment income up to €40,000","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Normattiva: Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026), art. 1, commi 4, 7, 10 and 11 (GU n. 301 del 30-12-2025, S.O. n. 42)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199","retrieved_at":"2026-11-09","status":"verified","label":"Substitute tax on night, holiday, rest-day and shift supplements","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"Rates as published by the MEF Department of Finance for 2026, by band of IRPEF taxable income. Municipal surcharges are set by each comune; the regional pages show the regional capital's rate.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE ABRUZZO (published 2026-01-28)","source_url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=01&anno=2026","retrieved_at":"2026-11-09","status":"verified","label":"Abruzzo","from":null,"to":null,"rate":null,"value":"1.67% up to €28,000; 2.87% from €28,000 to €50,000; 3.33% above €50,000","unit":"text"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"Rates as published by the MEF Department of Finance for 2026, by band of IRPEF taxable income. Municipal surcharges are set by each comune; the regional pages show the regional capital's rate.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE BASILICATA (published 2026-01-29)","source_url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=02&anno=2026","retrieved_at":"2026-11-09","status":"verified","label":"Basilicata","from":null,"to":null,"rate":null,"value":"1.23% on all taxable income","unit":"text"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"special rules apply (see the regional page)","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, PROVINCIA AUTONOMA DI BOLZANO (published 2026-01-29)","source_url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=03&anno=2026","retrieved_at":"2026-11-09","status":"verified","label":"Autonomous Province of Bolzano","from":null,"to":null,"rate":null,"value":"1.23% up to €28,000; 1.23% from €28,000 to €50,000; 1.73% above €50,000","unit":"text"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"Rates as published by the MEF Department of Finance for 2026, by band of IRPEF taxable income. Municipal surcharges are set by each comune; the regional pages show the regional capital's rate.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE CALABRIA (published 2026-01-29)","source_url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=04&anno=2026","retrieved_at":"2026-11-09","status":"verified","label":"Calabria","from":null,"to":null,"rate":null,"value":"1.73% on all taxable income","unit":"text"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"special rules apply (see the regional page)","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE CAMPANIA (published 2026-01-29)","source_url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=05&anno=2026","retrieved_at":"2026-11-09","status":"verified","label":"Campania","from":null,"to":null,"rate":null,"value":"1.73% up to €15,000; 2.96% from €15,000 to €28,000; 3.2% from €28,000 to €50,000; 3.33% above €50,000","unit":"text"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"Rates as published by the MEF Department of Finance for 2026, by band of IRPEF taxable income. Municipal surcharges are set by each comune; the regional pages show the regional capital's rate.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE EMILIA-ROMAGNA (published 2026-01-19)","source_url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=06&anno=2026","retrieved_at":"2026-11-09","status":"verified","label":"Emilia-Romagna","from":null,"to":null,"rate":null,"value":"1.33% up to €15,000; 1.93% from €15,000 to €28,000; 2.78% from €28,000 to €50,000; 3.33% above €50,000","unit":"text"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"special rules apply (see the regional page)","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE FRIULI VENEZIA GIULIA (published 2026-01-19)","source_url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=07&anno=2026","retrieved_at":"2026-11-09","status":"verified","label":"Friuli Venezia Giulia","from":null,"to":null,"rate":null,"value":"0.7% up to €15,000; 1.23% from €15,000 to €28,000; 1.23% from €28,000 to €50,000; 1.23% above €50,000","unit":"text"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"special rules apply (see the regional page)","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE LAZIO (published 2026-01-22)","source_url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=08&anno=2026","retrieved_at":"2026-11-09","status":"verified","label":"Lazio","from":null,"to":null,"rate":null,"value":"1.73% up to €15,000; 3.33% from €15,000 to €28,000; 3.33% from €28,000 to €50,000; 3.33% above €50,000","unit":"text"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"Rates as published by the MEF Department of Finance for 2026, by band of IRPEF taxable income. Municipal surcharges are set by each comune; the regional pages show the regional capital's rate.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE LIGURIA (published 2026-01-28)","source_url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=09&anno=2026","retrieved_at":"2026-11-09","status":"verified","label":"Liguria","from":null,"to":null,"rate":null,"value":"1.23% up to €28,000; 3.18% from €28,000 to €50,000; 3.23% above €50,000","unit":"text"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"Rates as published by the MEF Department of Finance for 2026, by band of IRPEF taxable income. Municipal surcharges are set by each comune; the regional pages show the regional capital's rate.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE LOMBARDIA (published 2026-01-28)","source_url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=10&anno=2026","retrieved_at":"2026-11-09","status":"verified","label":"Lombardy","from":null,"to":null,"rate":null,"value":"1.23% up to €15,000; 1.58% from €15,000 to €28,000; 1.72% from €28,000 to €50,000; 1.73% above €50,000","unit":"text"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"special rules apply (see the regional page)","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MEF Dipartimento delle Finanze: Addizionale regionale all'IRPEF, aliquote applicabili 2026, REGIONE MARCHE (published 2026-01-22)","source_url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=11&anno=2026","retrieved_at":"2026-11-09","status":"verified","label":"Marche","from":null,"to":null,"rate":null,"value":"1.23% up to €15,000; 1.53% from €15,000 to €28,000; 1.7% from €28,000 to €50,000; 1.73% above €50,000","unit":"text"},{"section_id":"regional-surcharges","section":"Regional IRPEF surcharges 2026 (addizionale regionale)","group":"income-tax","basis":"","note":"Rates as published by the MEF Department of Finance for 2026, by band of IRPEF taxable income. 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INPS: Aliquote contributive (last updated 27 September 2024)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2023/10/Circolare_14306/Allegati/14431_Circolare-numero-88-del-31-10-2023.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Pension contribution (IVS), employee share","from":null,"to":null,"rate":0.0919,"value":null,"unit":"rate"},{"section_id":"inps-employee","section":"INPS: employee contributions (private-sector employees, FPLD)","group":"employee","basis":"","note":"Other employee contributions (e.g. some sector funds) depend on the sector and the collective agreement.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Lavoratori dipendenti: limite minimo di retribuzione giornaliera 2026 (news on Circolare n. 6 del 30 gennaio 2026)","source_url":"https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html","retrieved_at":"2026-11-09","status":"verified","label":"Additional pension contribution on annual pay above €56,224 (€4,685 a month)","from":null,"to":null,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"inps-employee","section":"INPS: employee contributions (private-sector employees, FPLD)","group":"employee","basis":"","note":"Other employee contributions (e.g. some sector funds) depend on the sector and the collective agreement.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Lavoratori dipendenti: limite minimo di retribuzione giornaliera 2026 (news on Circolare n. 6 del 30 gennaio 2026)","source_url":"https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html","retrieved_at":"2026-11-09","status":"verified","label":"Annual contribution ceiling (art. 2(18) L. 335/1995: workers first insured from 1996)","from":null,"to":null,"rate":null,"value":122295,"unit":"money"},{"section_id":"inps-employee","section":"INPS: employee contributions (private-sector employees, FPLD)","group":"employee","basis":"","note":"Other employee contributions (e.g. some sector funds) depend on the sector and the collective agreement.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Lavoratori dipendenti: limite minimo di retribuzione giornaliera 2026 (news on Circolare n. 6 del 30 gennaio 2026)","source_url":"https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html","retrieved_at":"2026-11-09","status":"verified","label":"Minimum daily pay for contributions (minimale giornaliero)","from":null,"to":null,"rate":null,"value":58.13,"unit":"money"},{"section_id":"inps-employer","section":"INPS: employer contributions","group":"employer","basis":"","note":"Workplace-accident insurance (INAIL) is extra, at the premium for the activity. 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The employer pays all contributions and deducts the employee share from pay.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"INPS: Circolare n. 88 del 31 ottobre 2023, Part 2 (sports workers' fund FPSP), p. 10; INPS: Aliquote contributive (last updated 27 September 2024)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2023/10/Circolare_14306/Allegati/14431_Circolare-numero-88-del-31-10-2023.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Pension contribution (IVS), total","from":null,"to":null,"rate":0.33,"value":null,"unit":"rate"},{"section_id":"inps-employer","section":"INPS: employer contributions","group":"employer","basis":"","note":"Workplace-accident insurance (INAIL) is extra, at the premium for the activity. The employer pays all contributions and deducts the employee share from pay.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"INPS: Aliquote contributive (published 19 June 2020, last updated 27 September 2024)","source_url":"https://www.inps.it/it/it/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-e/per-le-imprese/aliquote-contributive.html","retrieved_at":"2026-11-09","status":"verified","label":"Other employer contributions (unemployment NASpI, family allowances CUAF, sickness, maternity, wage guarantee CIG/FIS)","from":null,"to":null,"rate":null,"value":"Depend on the sector, the company's size and legal form, and the worker's category","unit":"text"},{"section_id":"tfr","section":"Severance pay (TFR, art. 2120 Civil Code)","group":"employer","basis":"","note":"The employer sets aside the accrual each year and pays the fund when employment ends (or into a pension fund if the employee chooses one).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Normattiva: Codice civile, art. 2120 (Disciplina del trattamento di fine rapporto)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262:2~art2120","retrieved_at":"2026-11-09","status":"verified","label":"Yearly TFR accrual: annual pay divided by","from":null,"to":null,"rate":null,"value":13.5,"unit":"number"},{"section_id":"tfr","section":"Severance pay (TFR, art. 2120 Civil Code)","group":"employer","basis":"","note":"The employer sets aside the accrual each year and pays the fund when employment ends (or into a pension fund if the employee chooses one).","tax_year":"2026","effective_from":"1983-01-01","effective_to":null,"source_title":"Normattiva: Legge 29 maggio 1982, n. 297, art. 3","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:1982-05-29;297~art3","retrieved_at":"2026-11-09","status":"verified","label":"INPS contribution deducted from the yearly accrual (L. 297/1982 art. 3)","from":null,"to":null,"rate":0.005,"value":null,"unit":"rate"},{"section_id":"tfr","section":"Severance pay (TFR, art. 2120 Civil Code)","group":"employer","basis":"","note":"The employer sets aside the accrual each year and pays the fund when employment ends (or into a pension fund if the employee chooses one).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Normattiva: Codice civile, art. 2120 (Disciplina del trattamento di fine rapporto)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262:2~art2120","retrieved_at":"2026-11-09","status":"verified","label":"Revaluation of the fund on 31 December: fixed rate","from":null,"to":null,"rate":0.015,"value":null,"unit":"rate"},{"section_id":"tfr","section":"Severance pay (TFR, art. 2120 Civil Code)","group":"employer","basis":"","note":"The employer sets aside the accrual each year and pays the fund when employment ends (or into a pension fund if the employee chooses one).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Normattiva: Codice civile, art. 2120 (Disciplina del trattamento di fine rapporto)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262:2~art2120","retrieved_at":"2026-11-09","status":"verified","label":"Revaluation: plus this share of the ISTAT consumer-price increase (December to December)","from":null,"to":null,"rate":0.75,"value":null,"unit":"rate"},{"section_id":"minimum-wage","section":"Minimum wage","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-05-01","effective_to":null,"source_title":"Normattiva: Decreto-legge 30 aprile 2026, n. 62, art. 7 (salario giusto), converted with amendments by Legge 25 giugno 2026, n. 112 (GU n. 147 del 27-06-2026)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2026-04-30;62~art7","retrieved_at":"2026-11-09","status":"verified","label":"Statutory minimum wage","from":null,"to":null,"rate":null,"value":"None: the floor is the total pay (trattamento economico complessivo) set by the national collective agreements (DL 62/2026, art. 7)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. 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Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Regime forfetario - Che cos'è (last updated 21 July 2026)","source_url":"https://www.agenziaentrate.gov.it/portale/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020-","retrieved_at":"2026-11-09","status":"verified","label":"Regime forfettario: taxable income","from":null,"to":null,"rate":null,"value":"Revenue × the activity's coefficient (table below), less compulsory social contributions; no VAT is charged","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. 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Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"Normattiva: D.Lgs. 27 dicembre 2023, n. 209, art. 5 (Nuovo regime agevolativo a favore dei lavoratori impatriati), text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Impatriati: years (year of the move and the next four)","from":null,"to":null,"rate":null,"value":5,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"6 (or 7) when working for the same employer or group","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"Normattiva: D.Lgs. 27 dicembre 2023, n. 209, art. 5 (Nuovo regime agevolativo a favore dei lavoratori impatriati), text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Impatriati: not tax resident in Italy in the previous (years)","from":null,"to":null,"rate":null,"value":3,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"Normattiva: D.Lgs. 27 dicembre 2023, n. 209, art. 5 (Nuovo regime agevolativo a favore dei lavoratori impatriati), text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Impatriati: must stay resident for at least (years), or lose the benefit","from":null,"to":null,"rate":null,"value":4,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"Normattiva: D.Lgs. 27 dicembre 2023, n. 209, art. 5 (Nuovo regime agevolativo a favore dei lavoratori impatriati), text in force on 1 June 2026","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"Impatriati: eligibility","from":null,"to":null,"rate":null,"value":"Highly qualified or specialised workers (D.Lgs. 108/2012, D.Lgs. 206/2007) or AI researchers, working mostly in Italy","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"for people moving from 1 January 2026; granted after an Agenzia delle Entrate ruling","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Normattiva: TUIR (DPR 917/1986), art. 24-bis, text in force on 1 June 2026 (amounts as amended by L. 199/2025, art. 1, commi 25-26)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art24bis!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"New residents' flat tax on foreign income (art. 24-bis TUIR), per year","from":null,"to":null,"rate":null,"value":300000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Normattiva: TUIR (DPR 917/1986), art. 24-bis, text in force on 1 June 2026 (amounts as amended by L. 199/2025, art. 1, commi 25-26)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art24bis!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"New residents' flat tax: per family member, per year","from":null,"to":null,"rate":null,"value":50000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Normattiva: TUIR (DPR 917/1986), art. 24-bis, text in force on 1 June 2026 (amounts as amended by L. 199/2025, art. 1, commi 25-26)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art24bis!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"New residents' flat tax: lasts at most (years)","from":null,"to":null,"rate":null,"value":15,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Normattiva: TUIR (DPR 917/1986), art. 24-bis, text in force on 1 June 2026 (amounts as amended by L. 199/2025, art. 1, commi 25-26)","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917~art24bis!vig=2026-06-01","retrieved_at":"2026-11-09","status":"verified","label":"New residents' flat tax: not resident in Italy in at least this many of the previous 10 years","from":null,"to":null,"rate":null,"value":9,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Gazzetta Ufficiale n. 79 del 4 aprile 2024: Ministero dell'Interno, decreto 29 febbraio 2024 (nomadi digitali e lavoratori da remoto), artt. 3-6","source_url":"https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=0&art.flagTipoArticolo=0&art.codiceRedazionale=24A01716&art.idArticolo=3&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2024-04-04&art.progressivo=0","retrieved_at":"2026-11-09","status":"verified","label":"Digital nomad and remote worker visa (decree of 29 February 2024)","from":null,"to":null,"rate":null,"value":"Highly qualified remote work (art. 27-quater D.Lgs. 286/1998); at least 6 months' experience; health insurance and housing; no work permit (nulla osta) for digital nomads","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Gazzetta Ufficiale n. 79 del 4 aprile 2024: Ministero dell'Interno, decreto 29 febbraio 2024 (nomadi digitali e lavoratori da remoto), artt. 3-6","source_url":"https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=0&art.flagTipoArticolo=0&art.codiceRedazionale=24A01716&art.idArticolo=3&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2024-04-04&art.progressivo=0","retrieved_at":"2026-11-09","status":"verified","label":"Digital nomad visa: minimum income","from":null,"to":null,"rate":null,"value":"At least 3 times the income limit for exemption from healthcare co-payments, per year, from lawful sources","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Gazzetta Ufficiale n. 79 del 4 aprile 2024: Ministero dell'Interno, decreto 29 febbraio 2024 (nomadi digitali e lavoratori da remoto), artt. 3-6","source_url":"https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=0&art.flagTipoArticolo=0&art.codiceRedazionale=24A01716&art.idArticolo=3&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2024-04-04&art.progressivo=0","retrieved_at":"2026-11-09","status":"verified","label":"Digital nomad residence permit: valid for at most (years), renewable yearly","from":null,"to":null,"rate":null,"value":1,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Gazzetta Ufficiale n. 79 del 4 aprile 2024: Ministero dell'Interno, decreto 29 febbraio 2024 (nomadi digitali e lavoratori da remoto), artt. 3-6","source_url":"https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=0&art.flagTipoArticolo=0&art.codiceRedazionale=24A01716&art.idArticolo=3&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2024-04-04&art.progressivo=0","retrieved_at":"2026-11-09","status":"verified","label":"Digital nomad visa: where to apply","from":null,"to":null,"rate":null,"value":"Italian embassy or consulate for the visa; then the Questura within 8 working days of arrival for the permit. Digital nomads must register for an Italian VAT number (partita IVA); Italian social security applies unless a bilateral convention says otherwise","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministero degli Affari Esteri: Decreto interministeriale 11 maggio 2011, n. 850 (visa types), allegato A, point 13 (Visto per residenza elettiva)","source_url":"https://www.esteri.it/mae/normative/Normativa_Consolare/Visti/Decreto_Interministeriale_850_11-5-2011.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Elective residence visa (DM 850/2011)","from":null,"to":null,"rate":null,"value":"For people who can support themselves without working in Italy: income of at least 3 times the Interior Ministry's Tabella A amount from pensions, annuities, property or businesses (not employment); applied for at the Italian embassy or consulate","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed outside the forfettario pay IRPEF on the national scale plus the surcharges. Contributions: INPS Gestione Separata for professionals without their own fund, or the artigiani and commercianti funds (below).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Ambasciata d'Italia ad Ankara: Visto nazionale per residenza elettiva, documenti necessari (May 2026)","source_url":"https://ambankara.esteri.it/wp-content/uploads/2026/05/06_RESIDENZA-ELETTIVA_.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Elective residence visa: minimum resources, about (per year)","from":null,"to":null,"rate":null,"value":31000,"unit":"money"},{"section_id":"forfettario-coefficients","section":"Regime forfettario: profitability coefficients by activity (ATECO 2007)","group":"other","basis":"","note":"Taxable income is revenue times the coefficient. These ATECO 2007 coefficients apply until new ones based on ATECO 2025 are approved (D.Lgs. 81/2025 art. 1).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Redditi Persone Fisiche 2026, Fascicolo 3, istruzioni (updated 13 May 2026), quadro LM, pp. 44-45","source_url":"https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026_agg-13-05-2026","retrieved_at":"2026-11-09","status":"verified","label":"Food and beverage industries (ATECO 10-11)","from":null,"to":null,"rate":0.4,"value":null,"unit":"rate"},{"section_id":"forfettario-coefficients","section":"Regime forfettario: profitability coefficients by activity (ATECO 2007)","group":"other","basis":"","note":"Taxable income is revenue times the coefficient. These ATECO 2007 coefficients apply until new ones based on ATECO 2025 are approved (D.Lgs. 81/2025 art. 1).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Redditi Persone Fisiche 2026, Fascicolo 3, istruzioni (updated 13 May 2026), quadro LM, pp. 44-45","source_url":"https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026_agg-13-05-2026","retrieved_at":"2026-11-09","status":"verified","label":"Wholesale and retail trade (ATECO 45, 46.2-46.9, 47.1-47.7, 47.9)","from":null,"to":null,"rate":0.4,"value":null,"unit":"rate"},{"section_id":"forfettario-coefficients","section":"Regime forfettario: profitability coefficients by activity (ATECO 2007)","group":"other","basis":"","note":"Taxable income is revenue times the coefficient. These ATECO 2007 coefficients apply until new ones based on ATECO 2025 are approved (D.Lgs. 81/2025 art. 1).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Redditi Persone Fisiche 2026, Fascicolo 3, istruzioni (updated 13 May 2026), quadro LM, pp. 44-45","source_url":"https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026_agg-13-05-2026","retrieved_at":"2026-11-09","status":"verified","label":"Street trade in food and beverages (ATECO 47.81)","from":null,"to":null,"rate":0.4,"value":null,"unit":"rate"},{"section_id":"forfettario-coefficients","section":"Regime forfettario: profitability coefficients by activity (ATECO 2007)","group":"other","basis":"","note":"Taxable income is revenue times the coefficient. These ATECO 2007 coefficients apply until new ones based on ATECO 2025 are approved (D.Lgs. 81/2025 art. 1).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Redditi Persone Fisiche 2026, Fascicolo 3, istruzioni (updated 13 May 2026), quadro LM, pp. 44-45","source_url":"https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026_agg-13-05-2026","retrieved_at":"2026-11-09","status":"verified","label":"Street trade in other products (ATECO 47.82-47.89)","from":null,"to":null,"rate":0.54,"value":null,"unit":"rate"},{"section_id":"forfettario-coefficients","section":"Regime forfettario: profitability coefficients by activity (ATECO 2007)","group":"other","basis":"","note":"Taxable income is revenue times the coefficient. These ATECO 2007 coefficients apply until new ones based on ATECO 2025 are approved (D.Lgs. 81/2025 art. 1).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Redditi Persone Fisiche 2026, Fascicolo 3, istruzioni (updated 13 May 2026), quadro LM, pp. 44-45","source_url":"https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026_agg-13-05-2026","retrieved_at":"2026-11-09","status":"verified","label":"Construction and real estate (ATECO 41-43, 68)","from":null,"to":null,"rate":0.86,"value":null,"unit":"rate"},{"section_id":"forfettario-coefficients","section":"Regime forfettario: profitability coefficients by activity (ATECO 2007)","group":"other","basis":"","note":"Taxable income is revenue times the coefficient. These ATECO 2007 coefficients apply until new ones based on ATECO 2025 are approved (D.Lgs. 81/2025 art. 1).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Redditi Persone Fisiche 2026, Fascicolo 3, istruzioni (updated 13 May 2026), quadro LM, pp. 44-45","source_url":"https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026_agg-13-05-2026","retrieved_at":"2026-11-09","status":"verified","label":"Commercial intermediaries (agents) (ATECO 46.1)","from":null,"to":null,"rate":0.62,"value":null,"unit":"rate"},{"section_id":"forfettario-coefficients","section":"Regime forfettario: profitability coefficients by activity (ATECO 2007)","group":"other","basis":"","note":"Taxable income is revenue times the coefficient. These ATECO 2007 coefficients apply until new ones based on ATECO 2025 are approved (D.Lgs. 81/2025 art. 1).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Redditi Persone Fisiche 2026, Fascicolo 3, istruzioni (updated 13 May 2026), quadro LM, pp. 44-45","source_url":"https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026_agg-13-05-2026","retrieved_at":"2026-11-09","status":"verified","label":"Accommodation and food services (ATECO 55-56)","from":null,"to":null,"rate":0.4,"value":null,"unit":"rate"},{"section_id":"forfettario-coefficients","section":"Regime forfettario: profitability coefficients by activity (ATECO 2007)","group":"other","basis":"","note":"Taxable income is revenue times the coefficient. These ATECO 2007 coefficients apply until new ones based on ATECO 2025 are approved (D.Lgs. 81/2025 art. 1).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Redditi Persone Fisiche 2026, Fascicolo 3, istruzioni (updated 13 May 2026), quadro LM, pp. 44-45","source_url":"https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026_agg-13-05-2026","retrieved_at":"2026-11-09","status":"verified","label":"Professional, scientific, technical, health, education, financial and insurance services (ATECO 64-66, 69-75, 85, 86-88)","from":null,"to":null,"rate":0.78,"value":null,"unit":"rate"},{"section_id":"forfettario-coefficients","section":"Regime forfettario: profitability coefficients by activity (ATECO 2007)","group":"other","basis":"","note":"Taxable income is revenue times the coefficient. These ATECO 2007 coefficients apply until new ones based on ATECO 2025 are approved (D.Lgs. 81/2025 art. 1).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Agenzia delle Entrate: Redditi Persone Fisiche 2026, Fascicolo 3, istruzioni (updated 13 May 2026), quadro LM, pp. 44-45","source_url":"https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026_agg-13-05-2026","retrieved_at":"2026-11-09","status":"verified","label":"Other economic activities (ATECO 01-03, 05-09, 12-33, 35, 36-39, 49-53, 58-63, 77-82, 84, 90-93, 94-96, 97-98, 99)","from":null,"to":null,"rate":0.67,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 8 del 3 febbraio 2026 (Gestione separata: aliquote, minimale e massimale 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15153/Allegati/16573_Circolare-numero-8-del-03-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Gestione Separata: professionals without another compulsory fund (25% IVS + 0.72% + 0.35% ISCRO)","from":null,"to":null,"rate":0.2607,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 8 del 3 febbraio 2026 (Gestione separata: aliquote, minimale e massimale 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15153/Allegati/16573_Circolare-numero-8-del-03-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Gestione Separata: pensioners or people insured with another compulsory fund","from":null,"to":null,"rate":0.24,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 8 del 3 febbraio 2026 (Gestione separata: aliquote, minimale e massimale 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15153/Allegati/16573_Circolare-numero-8-del-03-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Gestione Separata: collaborators enrolled only there, pension rate (paid one third by the collaborator, two thirds by the client)","from":null,"to":null,"rate":0.33,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 8 del 3 febbraio 2026 (Gestione separata: aliquote, minimale e massimale 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15153/Allegati/16573_Circolare-numero-8-del-03-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Gestione Separata: income ceiling","from":null,"to":null,"rate":null,"value":122295,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 8 del 3 febbraio 2026 (Gestione separata: aliquote, minimale e massimale 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15153/Allegati/16573_Circolare-numero-8-del-03-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Gestione Separata: minimum income for a full year of contributions","from":null,"to":null,"rate":null,"value":18808,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Artigiani (craftspeople): contribution rate on business income up to €56,224","from":null,"to":null,"rate":0.24,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Commercianti (traders): contribution rate on business income up to €56,224","from":null,"to":null,"rate":0.2448,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Artigiani and commercianti: additional rate above €56,224","from":null,"to":null,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Artigiani and commercianti: minimum income (minimale)","from":null,"to":null,"rate":null,"value":18808,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Artigiani: fixed minimum contribution for the year (incl. maternity)","from":null,"to":null,"rate":null,"value":4521.36,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Commercianti: fixed minimum contribution for the year (incl. maternity and the closure indemnity)","from":null,"to":null,"rate":null,"value":4611.64,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Artigiani and commercianti: income ceiling (enrolled from 1996)","from":null,"to":null,"rate":null,"value":122295,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Artigiani and commercianti: income ceiling (contributions before 1996)","from":null,"to":null,"rate":null,"value":93707,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed social contributions (INPS) 2026","group":"other","basis":"","note":"Professionals with their own fund (lawyers, engineers, doctors and others) pay that fund instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"INPS: Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026)","source_url":"https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Artigiani and commercianti in the regime forfettario: contribution reduction on request","from":null,"to":null,"rate":0.35,"value":null,"unit":"rate"}],"pageUrl":"https://calcbloc.com/italy/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/italy/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}