Italian Tax Calculator for Remote Workers

Italy has 3 IRPEF brackets: 23% up to €28,000, 33% from €28,001 to €50,000, and 43% above €50,000. Note: regional and municipal surcharges (typically 1.5-3% combined, depending on where you live) are not included in this calculator.

The regime forfettario is Italy's simplified flat-tax regime for freelancers earning under €85,000/year. You pay a 15% substitute tax (or 5% for your first 5 years of activity) on presumed income, calculated using a profitability coefficient based on your business type. This calculator uses the 78% coefficient typical for IT and consulting. INPS gestione separata contributions are 26.07% on the same base.

This calculator shows a conservative estimate for employees. The employment tax credit (detrazione per lavoro dipendente) of up to €1,955 is not included — it reduces tax for incomes below ~€50,000 and phases out above that. Lower earners may take home up to €1,955 more than displayed.

Workers relocating to Italy may qualify for the impatriati regime: a 50% income tax exemption (60% with minor children) for 5 years, on income up to €600,000. This is not modeled in the calculator. If you qualify, your effective IRPEF rate would be roughly halved.

Regime forfettario: 15% flat tax, simplified accounting, no VAT charged, INPS ~26% on presumed income, available under €85,000 revenue. Regime ordinario: standard IRPEF brackets (23-43%), full expense deductions, VAT obligations, higher INPS rates. This calculator models forfettario for contractors — if you use regime ordinario, the employee brackets are closer to your actual rates.