Business taxes in Italy: calculator for sole proprietors and companies
Choose a sector, a legal form and a tax system, enter your annual revenue and expenses — the calculator shows every tax and contribution, the total and what you keep.
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Legal forms
Sole trader (partita IVA) Lavoratore autonomo / impresa individuale (ditta individuale) con partita IVA
You work as an individual with a VAT number (partita IVA): there is no separate legal entity and you are liable for business debts with all your assets.
Requirements
Open a partita IVA with the Agenzia delle Entrate within 30 days of starting (start-of-activity declaration, art. 35 DPR 633/1972).
Trade and crafts also register in the Registro delle imprese of the Chamber of Commerce (CCIAA); craftspeople in the Albo delle imprese artigiane and INPS Gestione artigiani, traders in Gestione commercianti; professionals without their own pension fund in INPS Gestione separata.
A shop: a SCIA notice to the municipality (via SUAP) — for a small neighbourhood shop (esercizio di vicinato, art. 7 D.Lgs. 114/1998) and for online trade.
Retail sales to consumers: daily takings are recorded in an electronic till (registratore telematico) and transmitted to the Agenzia delle Entrate — also under forfettario.
Sole proprietorRegime forfetario (legge 23 dicembre 2014, n. 190)
Income is 78% of revenue (actual expenses are ignored). A 15% tax replaces IRPEF, the regional and municipal surcharges and IRAP; INPS contributions of 26.07% on that income reduce the tax base.
Conditions
Prior-year revenue up to EUR 85,000; if EUR 100,000 is exceeded in the current year the regime ends at once. No stake in a tax-transparent partnership or control of an SRL working for the same clients.
The 78% coefficient is for professional services (ATECO 69–75, including consulting 70.22); software and IT services (ATECO 62) use 67%. No VAT is charged; prior-year employment income no more than EUR 35,000.
By sector: trade 40%, crafts and manufacturing (ATECO 13–33, 95–96) 67%, professional services (69–75) 78%. Contributions: Gestione separata 26.07% or Gestione artigiani / commercianti 24% / 24.48% with a minimum of EUR 4,521.36 / 4,611.64.
Sole proprietorRegime forfetario — aliquota agevolata 5 % per le nuove attività
Same as forfettario, but the tax is 5% in the start-up year and the following 4 years.
Conditions
New activity: no business or professional activity in the previous 3 years, and the new business is not a continuation of earlier employment or self-employment.
Other conditions and limits (EUR 85,000 / 100,000, 78% coefficient) are as for the standard forfettario.
Sole proprietorLavoratore autonomo / impresa individuale (partita IVA) in regime ordinario
Income = revenue minus actual expenses. INPS Gestione separata contributions of 26.07% of income are deducted; the rest bears IRPEF at 23/33/43% plus the Lazio regional and Rome municipal surcharges.
Conditions
No revenue limit. VAT registration from the first euro (22%); individuals do not pay IRAP.
Surcharges are for Rome: regional 1.73% (up to EUR 28,000) or 1.73–3.33% above; municipal 0.9% for income above EUR 14,000. Other cities have other rates.
Trade and crafts: business income (contabilità semplificata); contributions to Gestione commercianti at 24.48% or artigiani at 24% (1 point more above EUR 56,224), at least EUR 4,611.64 / 4,521.36 a year even without profit.
SRL company Società a responsabilità limitata unipersonale (SRL)
A company with one member, who is liable only up to the capital contribution. The company pays IRES and IRAP; profit reaches the owner as dividends.
Requirements
The deed of incorporation is a notarial deed (art. 2463 Civil Code); capital from EUR 1 (below EUR 10,000 only in cash and in full); a single-member SRL pays cash contributions in full at incorporation (art. 2464).
While capital is below EUR 10,000, at least 1/5 of profit goes to a reserve until capital plus reserve reach EUR 10,000.
Annual accounts within 120 days after the year-end; the approved balance sheet is filed with the Registro delle imprese within 30 days.
A craft SRL can be entered in the Albo delle imprese artigiane if the member works personally in production; the member then pays contributions to Gestione artigiani.
CompanySocietà a responsabilità limitata unipersonale (SRL)
The company pays IRES at 24% and IRAP at 4.82% (3.9% + Lazio's 0.92 increase) on profit; dividends to the owner bear a final 26% tax. A shareholder working in the company pays minimum INPS contributions as a trader.
Conditions
Minimum INPS Gestione commercianti contributions (EUR 4,611.64 for 2026) apply if the shareholder works in the company personally and regularly; INPS may claim contributions on the share of SRL profit as well — this is disputed and not included.
IRAP is for Rome (Lazio): 3.9% + 0.92 points from 2026; other regions have other rates. With no staff, the IRAP base is taken as equal to profit. A fixed deduction of EUR 8,000 is taken off the base (if the base is not above EUR 180,759.91; then EUR 6,000 / 4,000 / 2,000 and none above EUR 180,999.91). VAT from the first euro (22%) is not included.
Craft SRLs (consumer services, manufacturing): a member working in the company pays the minimum Gestione artigiani contribution — EUR 4,521.36 for 2026.
Software development, IT services, consulting for companies and entrepreneurs.
Forfettario: the coefficient is 78% for consulting (ATECO 70.22); software development and IT services (ATECO 62) have 67% — the calculator uses 78%.
Contributions go to INPS Gestione separata: 26.07% of income up to EUR 122,295; there is no minimum payment.
VAT of 22% from the first euro under the ordinary regime; no VAT under forfettario. Individuals do not pay IRAP.
Other business services draft — data being checked
Marketing, design, translation, engineering, bookkeeping and other professional services to companies.
Marketing, design, translation, engineering, bookkeeping (ATECO 69–75) — forfettario coefficient 78%, as for consulting; contributions to Gestione separata at 26.07%.
Professions with their own pension fund (registered engineers, accountants) pay to that fund instead of INPS — not included in the calculation.
Forfettario up to EUR 85,000 of prior-year revenue, without VAT; under the ordinary regime, 22% VAT.
Services to individuals draft — data being checked
Household services, repairs, beauty, tutoring, photography — for private customers.
Repairs, hairdressing, beauty (ATECO 95–96) — forfettario coefficient 67%; tutoring (85) and photography (74) — 78%. The calculator uses 67%.
A craftsperson is entered in the Albo delle imprese artigiane and pays INPS Gestione artigiani: 24% of income (25% above EUR 56,224), at least EUR 4,521.36 a year even without profit — included.
Under forfettario, craftspeople and traders can apply for a 35% contribution reduction (L. 190/2014, c. 77) — not included in the calculation.
Trade in goods draft — data being checked
Retail and wholesale, including an online shop (excluding excise goods).
Wholesale and retail, including an online shop (ATECO 45, 46.2–46.9, 47.1–47.7, 47.9) — forfettario coefficient 40%; street trading in non-food goods 54%, commercial agents (46.1) 62%.
Contributions go to INPS Gestione commercianti at 24.48% (including 0.48% for the closure indemnity), at least EUR 4,611.64 a year even without profit — included.
A shop or online trade requires a SCIA notice to the municipality (SUAP); retail takings go through an electronic till that transmits data to the Agenzia delle Entrate (also under forfettario).
Manufacturing draft — data being checked
Making and selling your own products: food, furniture, clothing, handmade goods.
Making clothing, furniture, handmade goods (ATECO 13–33) — forfettario coefficient 67%; the food industry (ATECO 10–11) — 40%. The calculator uses 67%.
A craftsperson selling own products where they are made needs no separate trade registration or permit (L. 443/1985, art. 5); contributions to Gestione artigiani at 24%, minimum EUR 4,521.36 — included.
Retail sales to consumers go through an electronic till (registratore telematico); 22% VAT under the ordinary regime, no VAT under forfettario.
Assumptions
One owner, an Italian tax resident living in Rome (Lazio), with no employees, no other income and no children, full year.
INPS contributions are treated as paid in the same year and fully deducted from the tax base; VAT is not included.
For the SRL the owner draws no salary or director's fee; after-tax profit is either paid out in full as dividends or kept in the company.
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