Italy Sole Trader Tax Calculator 2026

In the ordinary regime (sole trader or professional) income is revenue minus documented costs minus deductible contributions, taxed with progressive IRPEF (23% / 33% / 43%).

Calculate estimate

Country

Legal form

Tax year

The year whose rates apply (they change with each Budget Law). Enter that year's revenue.

Revenue / Fees for the year (€)

Activity (ATECO profitability coefficient)

Documented expenses for the year (€)

Pension fund (contributions)

35% contribution reduction (flat-rate artisans/traders)

Activity category

Activity type (coefficient)

Flat-rate income tax payment (option)

ACRE: 50% contribution cut (1st year)

Start-up: first 5 years (reduced 5% rate)

First year of activity (contributions not yet paid → not deductible)

Pre-tax profit (€)

Distribute profits as dividends

Result

Fill in the data and press “Calculate”.

How it is calculated

Unlike the flat-rate scheme, actual costs are deductible.

Gross income = revenue − documented costs
− deductible INPS contributions
= IRPEF taxable base → progressive brackets

IRPEF brackets 2026

23% up to €28,000
33% from €28,001 to €50,000
43% above €50,000

Regional and municipal surtaxes are not included.

FAQ

Ordinary or flat-rate: which is better?

It depends on revenue, real costs and deductions: with high costs the ordinary regime can win despite higher rates. Use the comparison page for a side-by-side estimate.

Official sources

Agenzia delle Entrate — IRPEF, IRES, IRAP, regime forfettario
INPS — Contributi Gestione Separata / artigiani-commercianti
Normattiva — Testi di legge ufficiali + Legge di Bilancio