Italian income tax (IRPEF) for the self-employed: regime ordinario, with the forfettario test

How Italy taxes one self-employed professional under IRPEF: rates, surcharges, expense rules, INPS gestione separata, acconti, the return and penalties, plus the test for the forfettario (flat-rate) regime that replaces all of this when it applies. Figures are for tax year 2026. Italy's tax year is the calendar year: 2026 income is declared in 2027. For 2026 income the old TUIR (D.P.R. 917/1986) applies. The new TUIR (D.Lgs. 117/2026) applies only from 1° gennaio 2027 (art. 377), so Normattiva can show old articles as repealed; statutes here were read as in force on 30 June 2026. Two sources carry another year: the Agenzia rate page (13 January 2026) gives the 2026 change only in a note; the 730 pages are the 2026 edition, for 2025 income. The 2026 detrazioni for self-employed income are not printed here (no allowed page read proves them); the cuneo fiscale applies to employees only and is in italy-payroll.

Section 1: Quick Reference

Field	Value
Country	Italy
Tax	IRPEF plus addizionale regionale and addizionale comunale
Currency	EUR only
Tax year	Calendar year
Primary legislation	TUIR, D.P.R. 917/1986, for 2026 income. New TUIR (D.Lgs. 117/2026) from 1 January 2027
Tax authority	Agenzia delle Entrate
Return (professional with VAT number)	Modello Redditi PF online by 31 October of the following year. Not the 730
Status	Drafted from the official pages. No accountant has reviewed it yet

IRPEF Brackets 2025 (Regime Ordinario) [T1]

The 2025 table is replaced. For 2026 the bracket limits are unchanged and the middle rate falls. The Agenzia table still shows the old middle rate; only its note gives the 2026 one.

IRPEF bracket limits 2026 (TUIR art. 11)

What	Value	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art11!vig=
Top of the first bracket of taxable income	EUR 28,000	"a) fino a 28.000 euro, 23 per cento"
Top of the second bracket	EUR 50,000	"fino a 50.000 euro"

IRPEF rates 2026 (Agenzia delle Entrate)

What	Value	Note
Source	all figures below	https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef
First bracket	23%	"sull’intero importo"
Second bracket, from 2026 income	33%	"dal 35 al 33 per cento"
Old second-bracket rate, 2024 and 2025 only. Not for 2026	35%	"Dall’anno 2024"
Above the second bracket	43%	"sul reddito eccedente i 50.000 euro"
Gross tax on the first EUR 50,000 at 2026 rates	EUR 13,700	"pari a 13.700 euro"

High-income offset (L. 199/2025 art. 1 comma 4, TUIR D.P.R. 917/1986 art. 16-ter(5-bis))

What	Value	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199
Total income (reddito complessivo) above which it applies	EUR 200,000	"reddito complessivo superiore a 200.000 euro"
Cut to the detrazioni for certain expenses (oneri)	EUR 440	"pari a 440 euro"

• Tax formula. Each rate applies only to income inside its bracket. Above the second limit: the Agenzia amount in the table plus the top rate on the excess. Taxable income = total income less oneri deducibili.
• The offset is a flat cut to the detrazioni for the oneri the law lists (mainly the 19 per cento items, not medical costs). It is not a surcharge.
• No-tax area. The live Guide's income level with no IRPEF comes from the detrazioni, which could not be proven for 2026. Removed.

Cap on detrazioni for oneri (TUIR art. 16-ter, L. 207/2024 art. 1 comma 10)

What	Value	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2024-12-30;207
Total income above which the cap applies	EUR 75,000	"reddito complessivo superiore a 75.000 euro"
Total income at which the base amount drops	EUR 100,000	"non superiore a 100.000 euro"
Base amount, income above 75,000 up to 100,000	EUR 14,000	"a) 14.000 euro"
Base amount, income above 100,000	EUR 8,000	"b) 8.000 euro"
Family coefficient, no qualifying children	0,50	"a) 0,50, se nel nucleo familiare non sono presenti figli"

• The cap. Above the first limit, oneri and expenses giving a detrazione count only up to the base amount times a family coefficient (TUIR art. 16-ter(3): see the table for no qualifying children; higher with children). Some items are left out (art. 16-ter(4)). The offset above applies after this cap.

Addizionali (Regional + Municipal Surtaxes) [T1]

Addizionale regionale (D.Lgs. 68/2011 art. 6)

What	Value	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2011-05-06;68~art6!vig=2026-06-30
Base rate	1.23%	"pari a 1,23 per cento"

• The region sets its own rate. An ordinary-statute region may raise or lower the base rate by law; from 2015 the rise may not exceed 2.1 percentage points ("a 2,1 punti percentuali a decorrere dall'anno 2015"). Many regions use bands. Special-statute regions have their own rules.
• Addizionale comunale. Each comune decides; the variation may not exceed 0.8 percentage points in total, and the comune may set an exemption threshold (D.Lgs. 360/1998 art. 1). The live Guide's upper figure for comuni was not proven and is removed.
• Base. Both apply to taxable income (after oneri deducibili, before detrazioni), and the comunale is due only if net IRPEF is due for the same year (D.Lgs. 360/1998 art. 1(4)); treat the regionale the same way and confirm. Forfettario income is not subject to them.

Detrazioni per Lavoro Autonomo (Reduce Tax Payable) [T1]

No allowed page read prints the 2026 detrazioni amounts, so none are given. The Agenzia IRPEF page (link above) says detrazioni are subtracted from gross tax, not income, capped at tax due, with no refund; non-residents get only some unless "Schumacker" conditions are met. Take the 2026 amounts from TUIR art. 13 and the 2027 Redditi instructions.

INPS Gestione Separata (Social Contributions) [T1]

INPS gestione separata 2026 (Circolare n. 8 of 3 February 2026)

What	Value	Note
Source	all figures below	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
Professionals with a VAT number and no other compulsory cover	26.07%	"Soggetti non assicurati presso altra forma"
Pensioners, or insured with another compulsory scheme	24%	"l’aliquota è confermata"
Maximum income on which contributions are due	EUR 122,295	"è pari a 122.295,00 euro"
Income needed for a fully credited year (not a minimum payment)	EUR 18,808	"è pari a 18.808,00 euro"
Contribution at the full rate for a fully credited year	EUR 4,903.25	"4.903,25 euro"

• Which rate. A member of a profession's own fund (cassa: Inarcassa, ENPAM and others) pays that fund, not the gestione separata. The live Guide wrongly used the lower rate for cassa members.
• Contributions are due on net professional income up to the cap in the table (the live Guide used the 2025 cap).
• Rivalsa INPS. A professional without a cassa may charge the client a rivalsa (L. 662/1996 art. 1 comma 212). The Agenzia withholding page treats this charge as part of the fee, subject to withholding; a cassa contribution charged to the client is not income (Section 5.1). The page is undated; confirm after D.Lgs. 192/2024. More: it-inps-contributions.

Acconti IRPEF (Advance Payments) [T1]

Payments on account (Agenzia, "Come si paga l'Irpef", 12 March 2026)

What	Value	Note
Source	all figures below	https://www.agenziaentrate.gov.it/portale/come-si-paga-l-irpef
No acconto unless the tax declared, after detrazioni, credits and withholdings, is above	EUR 51.65	"superiore a 51,65 euro"
Acconto as a share of last year's tax (or of the lower tax expected)	100%	"dell’imposta dichiarata nell’anno"
Below this: one payment by 30 November	EUR 257.52	"se l’acconto è inferiore a 257,52 euro"
First instalment, 30 June, with last year's balance	40%	"entro il 30 giugno"
Second instalment, 30 November	60%	"entro il 30 novembre"
ISA and forfettario taxpayers: one payment by 30 November if the total is not above	EUR 206	"non supera 206 euro"
Surcharge for paying balance and first acconto in the 30 days after 30 June	0.40%	"pagando una maggiorazione"

ISA and forfettario taxpayers otherwise pay two EQUAL instalments on the same dates. Check whether the professional's activity is subject to ISA before using this rule. Payments go by F24.

Forfettario or ordinario: which regime applies [T1]

Decide this first. A forfettario taxpayer pays one substitute tax instead of IRPEF and the surcharges, and the rest of this Guide does not apply.

Forfettario rules (Agenzia delle Entrate, 21 July 2026)

What	Value	Note
Source	all figures below	https://www.agenziaentrate.gov.it/portale/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020-
Entry: PREVIOUS-year revenue or fees, annualised, all ATECO codes together, not above	EUR 85,000	"ragguagliati ad anno, non superiori a 85.000 euro"
Exit in the SAME year once revenue or fees go over	EUR 100,000	"dallo stesso anno"
Entry: previous-year gross spending on staff and collaborators not above	EUR 20,000	"20.000 euro lordi"
Exclusion: previous-year employment income above (standing rule)	EUR 30,000	"superiore a 30.000 euro"
The same limit for the years 2025 and 2026	EUR 35,000	"elevato a 35.000 euro"
Substitute tax (replaces IRPEF and both surcharges)	15%	"sostitutiva"
Start-up rate, first five years, if conditions are met	5%	"per i primi cinque anni"
EU or EEA non-resident: share of total income that must arise in Italy	75%	"producono in Italia almeno"

Profitability coefficients (L. 145/2018 allegato 2, Agenzia copy)

What	Value	Note
Source	all figures below	https://www.agenziaentrate.gov.it/portale/documents/20143/241208/allegato+4.pdf/d69be7fc-b18a-3c73-bd2e-b0f3c1970218
Professional, scientific, technical, health, education, financial services	78%	Allegato 2
Other activities (includes IT services)	67%	Allegato 2

• Two limits, not one. Over the entry limit, the regime ends the FOLLOWING year; over the higher limit, it ends the SAME year, with VAT due from the crossing sale.
• Employment income is tested on the previous year, unless that job ended then. The raised limit is "for the years 2025 and 2026"; for the regime in 2027 the standing limit returns unless extended by law.
• Other exclusions (same page) include a related partnership stake or S.r.l. control, and working mainly for a current or recent employer.
• Taxable income = revenue times coefficient, less compulsory contributions. No actual costs. Forfettari are not subject to the fee withholding (Section 5.9).

Conservative Defaults [T1]

Situation	Default Assumption
Regional surtax unknown	Base rate from the regional table, flagged. It is not a minimum
Municipal surtax unknown	None, flagged for the client
Cassa membership unknown	Full gestione separata rate from the INPS table, flagged
Rivalsa INPS on invoices unclear	Do NOT assume one was added. Ask
Deductible or not disputed	Non-deductible. Flag
Payment received: unclear if taxable	Taxable. Flag
Invoice date vs payment date	Cash basis (Section 5.1)
Refund or reimbursement	Not income if charged analytically to the client (TUIR art. 54(2)(b)); otherwise taxable

Red Flag Thresholds [T1]

Cash limit (D.Lgs. 231/2007 art. 49)

What	Value	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2007-11-21;231~art49!vig=2026-06-30
Cash transfers between different persons prohibited at or above, from 1 January 2023	EUR 5,000	"alla cifra di ((5.000 euro))"

Flag	Threshold
Previous-year receipts at or below EUR 85,000	Forfettario? Check before using this Guide
INPS contributions far below the INPS table rate on net income	Possible error. Review
No acconto payments recorded	Check whether acconti were due
Cash payments at or above EUR 5,000	Cash limit. Flag
Any expense with no documentation	Reject

Section 2: Required Inputs and Refusal Catalogue

Required Inputs

• Minimum viable. Full-year bank statement (CSV, PDF or text). Regime (ordinario or forfettario), region and comune.
• Recommended. Invoices issued, F24 receipts (acconti IRPEF and INPS), gestione separata or cassa statements, last year's Modello Redditi.
• Ideal. Complete books, asset register with depreciation, invoices received, family details (for detrazioni).

Refusal Catalogue

• R-IT-1. Only bank totals, no itemised expenses. "Request an itemised expense list with F24 forms and receipts first."
• R-IT-2. Both regimes in one year. Happens only if forfettario receipts cross the same-year exit limit in the forfettario table. Otherwise "Verify which regime applies and for which period."
• R-IT-3. Previous-year receipts above the forfettario entry limit, but the client claims the regime this year. "The regime ended from this year. Proceed under regime ordinario." Crossing it this year ends the regime next year, unless the same-year limit was also crossed.
• R-IT-4. Non-resident claiming full detrazioni. "Restricted for non-residents. Clarify residency and escalate."
• R-IT-5. Private vehicle without a usage log. "Nothing beyond the capped share in art. 164 TUIR."

Section 3: Transaction Pattern Library

Pre-classifier: apply the treatment when a bank line matches, else use Section 5, whose tables give the percentages.

3.1 Income Patterns (Credits)

Pattern	Tax Line	Treatment	Notes
BONIFICO DA [client name]	Professional receipts	Revenue	SEPA credit from client
VB DA [client name] / VB ENTRATA	Professional receipts	Revenue	UniCredit/BancoBPM notation
ACCREDITO DA [client]	Professional receipts	Revenue	Generic credit
STRIPE PAYMENTS EUROPE / STRIPE PAYOUT	Receipts, online	Revenue	Gross up; fee deductible
PAYPAL TRANSFER / PAYPAL ACCREDITO	Receipts	Revenue	Gross up; fee deductible
SATISPAY BUSINESS PAYOUT	Receipts	Revenue	Fee deductible
NEXI PAGAMENTI / NEXI POS VERSAMENTO	Receipts, card	Revenue	Gross up
SUMUP PAYOUT / ZETTLE PAYOUT	Receipts, card	Revenue	Gross up
REVERSALE [client] / RIMESSA CLIENTI	Receipts	Revenue	Public body or factoring
RIVALSA INPS (portion of invoice)	In receipts	Revenue	Legacy treatment; see Section 1, INPS
INTERESSI ATTIVI / INTERESSI MATURATI	Capital income	NOT professional	TUIR art. 54(3-bis)
RIMBORSO SPESE [client]	Not income if charged analytically	Flag	Section 5.1
STIPENDIO / SALARIO [employer]	Employment income	NOT professional	Separate head

3.2 Expense Patterns (Debits)

Pattern	Tax Category	Treatment	Notes
AFFITTO UFFICIO / CANONE LOCAZIONE / PIGIONE	Rent	Full if used only for work	Home also lived in: 50%, only with no other office in the comune
ENEL / ENI PLENITUDE / A2A ENERGIA	Utilities, premises used both ways	50%	Full only for work-only premises
TELECOM ITALIA / TIM FIBRA / FASTWEB / WIND3	Telecoms	80%	Art. 54-quinquies(4)
VODAFONE MOBILE / TIM MOBILE / ILIAD	Mobile	80%	Same
ADOBE / MICROSOFT 365 / GOOGLE WORKSPACE	Software	Full
COMMERCIALISTA / CONSULENTE FISCALE / STUDIO [name]	Professional fees	Full
AVVOCATO / NOTAIO	Legal fees	Full if professional	Flag personal matters
TRENITALIA / ITALO / FRECCIAROSSA	Travel	Full if professional	In Italy, traceable payment only
RYANAIR / EASYJET / ITA AIRWAYS / ALITALIA	Air travel	Full if professional	Itinerary and purpose
HOTEL / AGODA / BOOKING.COM	Accommodation	75%, within fee cap	Art. 54-septies(1)
RISTORANTE / PIZZERIA / CAFFE	Meals	75%, within fee cap	Social meals: none
INPS F24 / CONTRIBUTI GESTIONE SEPARATA	Social contributions	Deduct from total income	Oneri deducibili, not a work cost
F24 ACCONTO IRPEF / F24 SALDO IRPEF	Tax	NOT deductible
ASSICURAZIONE PROFESSIONALE / RC PROFESSIONALE	Insurance	Full
ADDIZIONALE REGIONALE / ADDIZIONALE COMUNALE	Tax	EXCLUDE
SPESE BANCARIE / COMMISSIONI BANCARIE / CANONE CONTO	Bank fees	Full
AMORTAMENTO / BENE STRUMENTALE	Asset	Depreciate	Section 5.5
AUTONOLEGGIO / NOLEGGIO AUTO	Car hire	20%	Art. 164, one vehicle
CARBURANTE / ENI / Q8 / SHELL	Fuel	20%	Traceable payment
FORMAZIONE / CORSO / SEMINARIO	Training	Full up to yearly cap	Art. 54-septies(3)
CANCELLERIA / MATERIALE UFFICIO / UNIEURO (office)	Supplies	Full
CONTRIBUTO CASSA [profession] / ENPAM / INARCASSA	Cassa contributions	Deduct from total income	Replaces gestione separata
STRIPE FEE / PAYPAL FEE / SATISPAY FEE	Processor fees	Full

Section 4: Worked Examples

Bank amounts are sample data in the bank's own format.

Example 1: Intesa Sanpaolo (Milan, Graphic Designer)

03/01/2026;;BONIFICO DA STUDIO GAMBA SRL;;3.500,00

Client credit. No cassa: full gestione separata rate. Quadro RE, cash basis, net of IVA. Classification: professional receipt.

Example 2: UniCredit (Turin, IT Consultant)

10/01/2026 | VB DA ACCENTURE SRL | AVERE | 6.500,00

Monthly fee from one client. Check it is not a recent employer and no forfettario applies. Classification: professional receipt; flag single-client concentration.

Example 3: FinecoBank (Rome, Photographer)

15/03/2026;NEXI POS VERSAMENTO;Entrata;7.000,00

Net of fees: gross up from the portal; fee deductible. Classification: receipt at the gross amount.

Example 4: N26 Italy (Florence, Translator)

2026-05-20,STRIPE,,,STRIPE PAYOUT,22000.00,,,

Net of fees: the receipt is the gross in the Stripe report; fee deductible. Classification: receipt at the gross amount.

Example 5: Hype Business (Naples, E-commerce)

2026-07-15;SUMUP PAYOUT;ENTRATA;15.000,00

Selling goods online is business income (reddito d'impresa): Quadro RF or RG, not RE. Classification: RED FLAG, confirm lavoro autonomo or impresa before filing.

Example 6: BancoBPM (Bergamo, Architect: Inarcassa Member)

20/04/2026 | BONIFICO DA STUDIO ARCHITETTURA XYZ | AVERE | 8.500,00

Inarcassa member: no gestione separata. Inarcassa's rates are on no allowed page; use his fund statement. Classification: professional receipt; flag cassa.

Section 5: Tier 1 Rules (When Data Is Clear)

Expense rules are TUIR art. 54 to 54-octies as rewritten by D.Lgs. 192/2024, read as in force on 30 June 2026.

Expense limits (TUIR art. 54-quinquies)

What	Value	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art54quinquies!vig=2026-06-30
Unit cost up to which an asset is deducted in full in the year bought	EUR 516.40	"euro 516,40"
Goods (not vehicles) and premises used both for work and privately	50%	"nella misura del 50 per cento"
Telecom terminal equipment and its use	80%	"dell'80 per cento"

Other limits (TUIR art. 54-septies)

What	Value	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art54septies!vig=2026-06-30
Hotel and meals: deductible share	75%	"del 75 per cento"
Hotel and meals: overall cap, share of fees received in the year	2%	"al 2 per cento"
Rappresentanza: cap, share of fees received	1%	"dell'1 per cento"
Training, masters, conferences, with travel and stay: yearly cap	EUR 10,000	"10.000 euro"

Vehicles (TUIR art. 164)

What	Value	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art164!vig=2026-06-30
Individual professional: one vehicle only	20%	"un solo veicolo"
Sales agents and representatives	80%	"attività di agenzia"
Vehicles given to employees for mixed use most of the year	70%	"uso promiscuo"

5.1 Cash Basis for Freelancers

• Income = everything received in the year for the profession, less costs paid that year (TUIR art. 54(1)). A fee from a withholding agent received in the next year counts in the year the agent had to withhold.
• Not income (art. 54(2)): contributions that the law itself puts on the client, such as the cassa contributo integrativo; job expenses charged analytically to the client; recharges of shared office costs. The optional gestione separata rivalsa is part of the fee, subject to withholding (Section 1, INPS).
• Traceable payment. Meals, lodging, travel and taxis in Italy are deductible only if paid by bank, post or another traceable method (art. 54-septies(6-bis)); a reimbursement of such costs paid otherwise is income (art. 54(2-bis)).

5.2 INPS Gestione Separata Deductibility

• Compulsory gestione separata or cassa contributions paid in the year are oneri deducibili, deducted from total income before the brackets (Agenzia IRPEF page).

5.3 Telecoms 80% Cap

• Telecom equipment and its running costs: the art. 54-quinquies(4) share (the live Guide cited art. 54).

5.4 Vehicles 20% Cap

• Individual professional: the art. 164 share, ONE vehicle. The cost cap is printed only in lire ("lire 35 milioni"). Fuel needs traceable payment.

5.5 Equipment Threshold (Beni Strumentali)

• An asset with unit cost not above EUR 516.40 is deducted in full in the year bought; above it, depreciate at no more than the ministerial coefficients, halved in year one (art. 54-quinquies(1)). The coefficient table (D.M. 31 December 1988) was not read.
• Mixed-use goods (not vehicles), and the rent and running costs of premises used both ways, are deducted at 50%; premises only if there is no other office in the same comune.

5.6 IVA (VAT) Not Included in Income or Expenses

• Strip IVA: receipts net of IVA, costs net of deductible IVA. See italy-vat-return.

5.7 F24 Tax Payments Are Not Deductible

• IRPEF (balance and acconti), surcharges and IVA paid by F24 are taxes, not costs.

5.8 Hospitality (Meals/Accommodation) 75% Cap

• The art. 54-septies(1) share, within the fee-linked cap; traceable payment in Italy; social meals none. The live Guide cited art. 109, the business rule.

5.9 Tax Computation Flow

Withholding on fees (D.P.R. 600/1973 art. 25)

What	Value	Note
Source	all figures below	https://www.agenziaentrate.gov.it/portale/schede/pagamenti/versamento-modello-f24-ritenute-su-reddito-di-lavoro-autonomo-f24_rit_red_lav_aut/aliquote-f24_rit_red_lav_aut
Withholding on account on fees paid to resident professionals	20%	"la ritenuta, effettuata a titolo d’acconto, è pari al 20%"

• Flow. Receipts less costs = net professional income (Quadro RE). Plus other income, less oneri deducibili (INPS or cassa) = taxable income. Brackets, less detrazioni = net IRPEF. Less withholdings and acconti = balance. Surcharges on taxable income.
• Normattiva's text of D.P.R. 600/1973 art. 25 still prints the original 1973 rate; later laws raised it, shown only in its notes. Use the rate in the table. Forfettari are not subject to this withholding.

5.10 Filing Deadlines

Item	Deadline
Modello Redditi PF, online	15 April to 31 October of the following year (D.P.R. 322/1998 art. 2(1))
Modello Redditi PF on paper, post office (only where allowed)	15 April to 30 June of the following year
IRPEF balance + first acconto	30 June, or the next 30 days with the surcharge in the acconti table
Second or single acconto	30 November
Modello 730	Not for income needing a VAT number. The 2026 edition was due 30 September 2026

• A return filed within ninety days of the deadline is valid, but late penalties apply; later, it counts as not filed (art. 2(7)).
• The 730 covers employment and pension income and self-employed income needing no VAT number, such as occasional work. Pages: see Sources.

5.11 Penalties

D.Lgs. 471/1997 art. 1, violations from 1 September 2024

What	Value	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1997-12-18;471~art1!vig=2026-06-30
Return not filed: centoventi per cento (one hundred and twenty per cent) of the tax due, minimum	EUR 250	"minimo di euro 250"
Return not filed, no tax due: from the minimum above up to (may be doubled for those who must keep accounts)	EUR 1,000	"da euro 250 a euro 1.000"
Understated return (infedele): settanta per cento (seventy per cent) of the extra tax, minimum	EUR 150	"minimo di euro 150"

• Late payment (art. 13): venticinque per cento (twenty-five per cent) of each unpaid amount, halved up to ninety days late, less again up to fifteen days.
• The statute prints these rates only in words. The start date is in note 40 of art. 1. The live Guide's rates were pre-September 2024; invoice penalties are in italy-vat-return.

Section 6: Tier 2 Catalogue (Reviewer Judgement Required)

6.1 Home Office Deduction

• Home used also for work: the art. 54-quinquies share of rent (or rendita if owned) and running costs, only with no other office in the comune. Work-only premises: full.

6.2 Mixed-Use Vehicle (Auto ad Uso Promiscuo)

• Individual professional: the art. 164 share, one vehicle. Higher shares only for agents and employee cars, with evidence.

6.3 Regime Ordinario vs Regime Forfettario Comparison

• Near the forfettario limits: show both computations, do not recommend, flag.

6.4 Cassa Previdenziale Contributions (Inarcassa, ENPAM, etc.)

• Each fund sets its own rates, on no allowed page. Use the yearly statement; do not estimate.

6.5 Rappresentanza (Entertainment/Promotional) Expenses

• Deductible within the fee-linked cap in the art. 54-septies table, only if paid traceably. Gifts of goods and art objects count. Flag near the cap.

6.6 Foreign Client Compensation

• Foreign withholding and credit may apply; needs treaty analysis. Escalate. See italy-transfer-pricing for related-party pricing.

6.7 Crypto Income or NFT Sales

Crypto (L. 199/2025)

What	Value	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199
Substitute tax on crypto gains, 2026	33%	"ordinaria del 33 per cento"
Rate kept for euro e-money tokens	26%	"del 26 per cento"

• Taxed apart from professional income, never in Quadro RE. The live Guide's single rate is the pre-2026 one. See italy-crypto-tax.

6.8 Occasional Work (Lavoro Autonomo Occasionale)

Occasional work and INPS (D.L. 269/2003 art. 44)

What	Value	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2003-09-30;269~art44!vig=2026-06-30
Enrolment in the gestione separata only if yearly income from it is above	EUR 5,000	"superiore ad euro 5.000"

• An INPS threshold, not a tax exemption. Occasional work needs no VAT number and can go on the 730.

Section 7: Excel Working Paper Template

ITALIAN INCOME TAX WORKING PAPER (REGIME ORDINARIO)
Taxpayer: ____ CF: ____ FY: 2026 Region: ____

A: INCOME (Quadro RE)
Gross professional receipts (net of IVA) ____

B: DEDUCTIBLE COSTS
Rent / utilities (professional portion) ____
Telecoms (80% of total) ____
Software, professional and legal fees ____
Training (within yearly cap) ____
Travel (professional) ____
Hotel and meals (75%, fee cap) ____
Insurance, bank charges, processor fees ____
Depreciation (ammortamento) ____
TOTAL COSTS ____

C: NET PROFESSIONAL INCOME (A less B) ____

D: IRPEF
Other income ____
Less: INPS gestione separata / cassa (____)
Taxable income ____
Gross IRPEF (brackets) ____
Less: detrazioni (____)
Less: ritenute d'acconto, acconti (F24) (____)
IRPEF balance / (refund) ____

E: ADDIZIONALI
Regionale (___%) + Comunale (___%) ____

F: INPS GESTIONE SEPARATA
Net income x 26.07% (or cassa rate) ____
Less: contributions already paid (____)

G: REVIEWER FLAGS
[ ] Forfettario test (previous year at or below EUR 85,000?)
[ ] Vehicle: 20% share, one vehicle?
[ ] Assets above EUR 516.40 depreciated?
[ ] Telecoms 80%, hotel and meals 75% and fee cap?
[ ] Travel and meals in Italy paid traceably?
[ ] Home office: no other office in the comune?
[ ] Acconti checked against F24; IVA stripped; cassa or gestione separata confirmed?

Section 8: Bank Statement Reading Guide

Italian Bank Statement Formats

Bank	Format	Key Fields
Intesa Sanpaolo	CSV (semicolon)	Data movimento; Valuta; Descrizione; Dare; Avere
UniCredit	CSV / PDF	Data; Descrizione operazione; Dare; Avere; Saldo
BancoBPM	PDF / Excel	Data; Causale; Importo Dare; Importo Avere
FinecoBank	CSV	Data; Entrata; Uscita; Descrizione; Tipo
N26 Italy	CSV (app export)	Date,Payee,Account number,Transaction type,Payment reference,Amount (EUR)
Hype Business	CSV	Data;Descrizione;Importo;Tipo (ENTRATA/USCITA)
Revolut Italy	CSV	Type,Product,Started Date,Completed Date,Description,Amount,Fee,Currency,State

Key Italian Banking Narrations

Narration	Meaning	Classification Hint
BONIFICO DA [sender]	Transfer in	Professional income
ACCREDITO BONIFICO SEPA	SEPA credit	Income
VB DA [sender]	UniCredit credit	Income
BONIFICO A FAVORE [payee]	Transfer out	Expense
ADDEBITO	Direct debit	Recurring expense
PAGAMENTO F24	Tax payment	Exclude
NEXI PAGAMENTI	Card settlement	Income
INTERESSI ATTIVI	Interest	Capital income
CANONE CONTO	Account fee	Bank charges

Amount Format Notes

• Italian banks 1.234,56; N26 1234.56; FinecoBank comma decimal, no thousands separator.
• Dates: DD/MM/YYYY (Italian banks); YYYY-MM-DD (N26). Revolut: keep State = COMPLETED rows only.

Section 9: Onboarding Fallback

If the client cannot answer at once:

1. Treat credits from S.r.l. and S.p.A. clients as possible professional income.
2. F24 payments are taxes, NOT expenses; INPS contributions ARE deductible from total income.
3. Apply the conservative defaults (Section 1) and the Section 5 shares.
4. Produce the working paper with PENDING flags, and ask:

ONBOARDING QUESTIONS: ITALY IRPEF, REGIME ORDINARIO
1. Regime: ordinario o forfettario? Ricavi o compensi del 2025?
2. Regione e comune di residenza fiscale?
3. Cassa previdenziale o Gestione separata INPS? Gia pensionato?
4. Rivalsa INPS in fattura?
5. Compensi incassati nel 2026, al netto dell'IVA?
6. Acconti IRPEF e contributi INPS versati nel 2026?
7. Familiari a carico?
8. Auto usata per lavoro? Una sola?
9. Studio in casa? Altro studio nello stesso comune?

Section 10: Reference Material

Key Legislation

Topic	Reference
Professional income	TUIR art. 53; art. 54 to 54-octies (D.Lgs. 192/2024)
Assets, mixed use, telecoms	TUIR art. 54-quinquies
Hotel, meals, rappresentanza, training	TUIR art. 54-septies
Vehicles	TUIR art. 164
Brackets; high-income offset	TUIR art. 11 and art. 16-ter(5-bis), L. 199/2025 art. 1 commi 3-4
Detrazioni	TUIR art. 13
Surcharges	D.Lgs. 68/2011 art. 6; D.Lgs. 360/1998 art. 1
Returns; withholding	D.P.R. 322/1998 art. 2; D.P.R. 600/1973 art. 25
Penalties	D.Lgs. 471/1997 art. 1 and 13
Depreciation coefficients	D.M. 31 December 1988 (not read)
New TUIR from 2027	D.Lgs. 117/2026 art. 377

Known Gaps / Out of Scope

• Forfettario beyond the test in Section 1; IRES and IRAP (it-irap); non-residents; capital gains; crypto (italy-crypto-tax); rental income; impatriati (it-impatriati); the 2026 detrazioni for self-employed income (not proven); employee payroll and the cuneo fiscale (italy-payroll)

Changelog

Version	Date	Change
3.0	September 2026	Tax year 2026 refresh against official pages; detrazioni table removed as unproven
2.0	April 2026	Full rewrite: bank formats, pattern library, worked examples
1.0	2025	Initial version

Self-Check

• Forfettario ruled out first?
• Cash basis; IVA stripped; F24 taxes excluded?
• Telecom, vehicle (one), hotel and meal shares and the fee cap applied?
• Travel and meals in Italy paid traceably?
• Assets above the small-asset limit depreciated?
• Contributions deducted from total income before the brackets?
• 2026 middle rate, not the 2025 one?
• Surcharges at the region's and comune's own rates?
• Detrazioni treated as tax credits?

The method, step by step

1. Test the forfettario conditions on the Agenzia forfettario page: previous-year figures for entry, this year's receipts for the same-year exit. If it applies, stop. (See Sources.)
2. Confirm professional income (TUIR art. 53) and find it on the cash basis under art. 54, applying art. 54-quinquies, 54-septies and the vehicle rule of art. 164.
3. Work out gestione separata from INPS Circolare n. 8/2026 (or use the cassa statement); deduct contributions paid from total income.
4. Apply TUIR art. 11 with the middle rate changed by L. 199/2025, then the detrazioni of art. 13, cut under art. 16-ter(5-bis) above its income limit.
5. Add the regional surcharge (base in D.Lgs. 68/2011 art. 6) and the municipal one at the local rates.
6. Subtract withholdings and acconti; set the new acconti; pay by F24 on 30 June and 30 November.
7. File the Modello Redditi PF online by 31 October of the following year (D.P.R. 322/1998 art. 2).

Ask the client first

• Revenue or fees last year, and so far this year? (Forfettario entry and exit.)
• Employment or pension income last year, how much, and did the job end?
• Enrolled in a cassa, or only in the INPS gestione separata? Already a pensioner?
• Region and comune of tax residence?
• Total income likely above EUR 75,000 or EUR 200,000?
• Work from home, another office in the same comune, one car for work?

When to refuse or refer

• Forfettario applies, or the same-year exit limit was crossed: refer for the forfettario return and the VAT.
• Business income (goods, e-commerce, trade), not a profession: Quadro RF or RG, outside this Guide.
• The 2026 detrazioni for self-employed income are needed: not carried here. Refer. Employee income and the cuneo fiscale: see italy-payroll.
• Non-residents, "Schumacker" claims, impatriati (it-impatriati), foreign income, treaties.
• Cassa rates, rivalsa disputes, penalties and ravvedimento.
• Anything to be filed: every computation here is an estimate for a commercialista to confirm.

Sources

• Agenzia, amounts subject to withholding: https://www.agenziaentrate.gov.it/portale/schede/pagamenti/versamento-modello-f24-ritenute-su-reddito-di-lavoro-autonomo-f24_rit_red_lav_aut/importi-su-cui-si-applica-la-ritenuta-f24_rit_red_lav_aut
• TUIR art. 11: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art11!vig=
• TUIR art. 54: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art54!vig=2026-06-30
• TUIR art. 54-quinquies: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art54quinquies!vig=2026-06-30
• TUIR art. 54-septies: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art54septies!vig=2026-06-30
• TUIR art. 164: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art164!vig=2026-06-30
• L. 199/2025: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199
• D.Lgs. 117/2026 art. 377: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2026-06-19;117:1~art377
• D.Lgs. 68/2011 art. 6: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2011-05-06;68~art6!vig=2026-06-30
• D.Lgs. 360/1998 art. 1: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1998-09-28;360~art1!vig=2026-06-30
• D.P.R. 322/1998 art. 2: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1998-07-22;322~art2!vig=2026-06-30
• D.P.R. 600/1973 art. 25: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1973-09-29;600~art25!vig=
• D.Lgs. 471/1997 art. 1: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1997-12-18;471~art1!vig=2026-06-30
• D.Lgs. 471/1997 art. 13: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1997-12-18;471~art13!vig=2026-06-30
• D.L. 269/2003 art. 44: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2003-09-30;269~art44!vig=2026-06-30
• D.Lgs. 231/2007 art. 49: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2007-11-21;231~art49!vig=2026-06-30
• Agenzia, IRPEF rates: https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef
• Agenzia, paying IRPEF: https://www.agenziaentrate.gov.it/portale/come-si-paga-l-irpef
• Agenzia, forfettario: https://www.agenziaentrate.gov.it/portale/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020-
• Agenzia, forfettario coefficients: https://www.agenziaentrate.gov.it/portale/documents/20143/241208/allegato+4.pdf/d69be7fc-b18a-3c73-bd2e-b0f3c1970218
• Agenzia, 730/2026: https://www.agenziaentrate.gov.it/portale/730-2026/chi-puo-presentare-il-730 and https://www.agenziaentrate.gov.it/portale/quando-e-come-presentare-il-730-2026
• INPS Circolare n. 8/2026: 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

PROHIBITIONS

• NEVER compute forfettario tax with this Guide; it gives only the test
• NEVER use the 2025 middle IRPEF rate for 2026, or the rate printed in the body of D.P.R. 600/1973 art. 25 as the withholding rate
• NEVER exceed the telecom, vehicle (one vehicle) or hotel and meal shares, or the fee-linked cap
• NEVER fully expense an asset above the small-asset limit
• NEVER deduct F24 tax payments, or include IVA in income or costs
• NEVER use the accruals basis for professionals
• NEVER assume gestione separata for a cassa member
• NEVER present a computation as final: label it an estimate for a commercialista

Disclaimer

This Guide and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this Guide. All outputs must be reviewed and signed off by a qualified professional (such as a Commercialista, Consulente del Lavoro, or equivalent licensed practitioner in Italy) before filing or acting upon.

Contributed by OpenAccountants.