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%).
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Result
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Italy Standard scheme (sole trader / professional) tax rates 2026
| Band or item | Rate |
|---|---|
| Up to €28,000 | 23% |
| €28,000 to €50,000 | 33% |
| Over €50,000 | 43% |
| Social contributions (INPS Gestione Separata (no professional fund)) | 26.07% |
Source: www.agenziaentrate.gov.it
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.
Frequently asked questions
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