Guide to Italy 2026: all cluster articles
Permesso: first obtaining - Permesso renewal - Permanent residence and citizenship - Questura timelines - Codice Fiscale - Digital Nomad visa
Cost of living - Forfettario 5% - Impatriati regime - INPS and pensions - ISEE and benefits - Driver’s licenses - Driving and fines
Contents
- What INPS is and why an immigrant should know about it
- Which pension fund is yours: Gestione Separata, Artigiani, Commercianti
- Contribution rates 2026 — how much you actually pay
- When and how to pay: F24, advances, deadlines
- How much you’ll get in pension — an honest calculation for an immigrant
- The forfettario pension trap — 7 months instead of 12
- How to legally reduce INPS contributions
- Digital Nomad and INPS — pay or not
- Assegno sociale — pension without contribution record
- Russia and Italy — service years are not aggregated
- TFR — severance pay for employees
- INPS personal account and useful apps
- Conclusions
In short: INPS (Istituto Nazionale della Previdenza Sociale) is the pension and social security institute. Gestione Separata rate: 26.07% of income. For Artigiani: fixed minimum ~€4,500/year. Payment via F24 in June and November. Immigrant’s pension: €300–700 with 20 years of contributions. Forfettario is a pension trap (7 months of payments instead of 12).
What INPS is and why an immigrant should know about it
Main article on the topic: Forfettario 2026
Navigation across all guides — knowledge base.
Where does a quarter of your income go in Italy — and can you influence that?
INPS contributions in 2026 amount to 26.07% of income for Gestione Separata (freelancers with Partita IVA) and about 24% for Artigiani/Commercianti with a fixed minimum of around €4,200 per year. Under the forfettario regime you can get a 35% discount, but this reduces pension accrual to 7 months instead of 12.
INPS (Istituto Nazionale della Previdenza Sociale) is the Italian pension and social security institute. Everyone who works in Italy — as an employee, as a freelancer with a Partita IVA, or as an entrepreneur — must pay contributions to it. This money funds future pensions, sick pay and maternity benefits.
For immigrants, INPS often comes as a surprise. You prepared for a 5% tax under forfettario — and then discover there’s another ~26% on top for the pension fund. It’s INPS, not income tax, that makes up the main part of the tax burden for the self-employed in Italy.
Community member
“INPS contributions really hurt, but oh well. Taxes are taxes. INPS is the same.”
From a discussion on tax burden in Italy
Important for permesso renewal
The Questura when renewing a permesso di soggiorno (residence permit) looks not only at income but also at paid INPS contributions. If contributions are unpaid or insufficient — you may face problems renewing your permesso.
Immigrant’s experience
“At the Questura they look not at how much you earned, but how much tax and INPS contributions you paid. So ‘promised income’ sounds strange to them.”
From experience renewing a permesso di soggiorno for Lavoro Autonomo
When you pay INPS contributions you receive a tessera sanitaria (health card) — access to the national health service. Without INPS you’d only have private insurance.
Community member
“Insurance is needed only for the visa. When you pay contributions they will issue the tessera sanitaria.”
Private insurance vs INPS
Which pension fund is yours: Gestione Separata, Artigiani, Commercianti
Why two freelancers with the same income can have different INPS — and how it depends on the ATECO code?
In Italy there isn’t a single pension fund but several. Which one you belong to depends on your ATECO code and type of activity.
For freelancers and self-employed (libero professionista). Most immigrants with a Partita IVA fall into this. There’s no fixed minimum — you pay a percentage of actual income.
For certain ATECO codes (manufacturing, repairs, construction). There is a fixed minimum contribution of about €4,500/year — you pay even with zero income. In return you can get a 35% discount.
For commercial/trade activities. Requires registration with the Camera di Commercio. Fixed minimum is similar to Artigiani.
For regulated professions (lawyers, architects, engineers). If your profession has its own cassa (professional pension fund) — INPS Gestione Separata does not apply.
How to find your fund
The fund is determined when opening a Partita IVA via the Comunicazione Unica. Usually the commercialista files it for you. Ask for confirmation — which fund you were registered in.
Community member
“For the activity Pianificazione e progettazione di sistemi informatici there is no obligation to register with the Camera di Commercio. My commercialista filed the Comunicazione Unica for me — and I suspect it was limited to entries at the Agenzia delle Entrate and INPS Gestione Separata.”
IT specialist on forfettario, Lavoro Autonomo
Multiple funds — a problem at pension time
If during your career you changed activity types and paid into different INPS funds, combining those contributions later is a separate bureaucratic procedure (ricongiunzione). Service years are usually combined without loss, but amounts of contributions can have nuances.
Contribution rates 2026 — how much you actually pay
26% of income — is that of turnover? Of profit? And can it be reduced?
A key nuance for forfettario: the contribution is calculated not on turnover, but on taxable income — i.e., after applying the coefficiente di redditività (income coefficient).
Example calculation under forfettario (ATECO with 78% coefficient):
| Item | Amount |
|---|---|
| Turnover (invoices) | €50,000 |
| Income coefficient | 78% |
| Taxable income | €39,000 |
| INPS Gestione Separata (26.07%) | €10,167 |
| Forfettario tax (5% first 5 years) | €1,950 |
| Total contributions | €12,117 |
Community member
“Income is taxed — 5% for the first 5 years, then 15%. Plus INPS contributions on that income at around 24% or 26%, depending on the pension fund and ATECO code.”
Detailed explanation of tax burden
INPS contributions reduce the tax base
Contributions paid in the current year are deducted from income when calculating tax. For the ordinary regime (IRPEF) this is a direct deduction from the tax base. For forfettario, paid contributions reduce the taxable income in the next period. Take this into account when calculating the minimum income for permesso renewal.
Experienced tip
“Be careful — paid pension contributions reduce net income. You have to pay 100% for the previous year and 80% advance for the current one — the drop can be very noticeable. I recommend estimating in advance and bringing more income into December so there’s no problem with the minimum income for the permesso.”
From a discussion on INPS impact on permesso renewal
For Artigiani and Commercianti there is a fixed minimum contribution — around €4,500/year (up to an income threshold around €18,415), paid quarterly. Above that threshold you pay an additional 24% on the excess.
Community member
“From the first year up to €18,415 contributions are fixed — paid quarterly. In 2024 I paid €742.15 each (with a 35% reduction). Above €18,415 we pay 24% on the excess plus the fixed amount.”
Real contribution numbers for an Artigiano on forfettario
When and how to pay: F24, advances, deadlines
Why in the very first year you’ll be asked to pay for one and a half years upfront?
INPS operates on an advance system — you pay not only for the previous year but also an advance for the current year.
June — main payment
Balance for the previous year (saldo) + first advance for the current year. Usually the largest payment. Coincides with income tax payment.
November — second advance
Second advance payment for the current year. Amount is determined based on last year’s income.
For Artigiani/Commercianti — 4 times a year
Fixed contributions are paid quarterly: May 16, August 20, November 16 and February 16 of the following year.
Payment is made via the F24 form — it can be filled and submitted through your bank app.
Community member
“You can pay the F24 form in the bank app. I used to pay cash at the bank branch; now I’m not in Italy and the comune sent me the payment.”
On paying contributions
First year — prepare for a double payment
In your first full tax year expect a surprise: you pay for the previous period and an advance for the current one. If the Partita IVA was opened in 2025, then in June 2026 you’ll get a payment for 2025 + an advance for 2026. Keep a financial cushion.
How much you’ll get in pension — an honest calculation for an immigrant
Is it realistic to get a decent pension if you start working in Italy at 30–40?
Here is the harshest truth for immigrants. The Italian pension is calculated under a contribution-based system — the more contributions you accumulate and the longer they are indexed, the higher the pension.
Community member
“If you didn’t start working here at 20–25, don’t expect a good pension — at least above €1,000/month — even if you earn well and pay contributions for 20 years. An Italian with an average salary can accumulate 40–45 years of contributions and they are indexed more.”
Realistic outlook
Minimum requirements for a pension in Italy:
-
✓20 years of contributions
Minimum 20 years of INPS contributions. For an immigrant arriving at 35 — this means working at least until 55.
-
✓Pension age 67
As of 2026. May increase.
-
✓Minimum contribution amount
The pension must be at least 1.5x the assegno sociale (~€780/month). If you accumulated less over 20 years — you’ll need to work longer.
-
✓Minimum 5 years of contributions
For those who started working after 1996 (this includes most immigrants).
-
✓Age 71
Later than the standard pension age. But there is no minimum pension amount requirement.
-
✓Pension will be minimal
With 5 years of contributions — roughly €300–360/month.
Community member
“The amount of contributions matters far more than years of service. Twenty years of contributions in Italy is enough for a contributory pension that may be above the minimum — roughly from €600. There is an option with 5 years and stricter age requirements — then you get the super-minimal pension, about €300–360.”
From a detailed discussion on pension prospects
Strategy for an immigrant
Many experienced immigrants treat INPS contributions as a mandatory tax rather than a pension investment. They simultaneously invest privately — ETFs, real estate, private pension funds. As one member wrote: “Controlling these funds myself, I can achieve more by investing differently. The money now is what matters, and its value is much higher.”
The forfettario pension trap — 7 months instead of 12
Why does an immigration consultant say that under forfettario you’ll receive pension only 7 months a year?
This is one of the most shocking facts nobody tells you when opening a Partita IVA.
Immigration consultant, 6+ years in Italy
“If you are on the forfettario regime in Italy, then upon retiring you will receive payments for only 7 months a year. ‘You didn’t earn the rest’ — that’s what they’ll tell you at INPS. That’s why we changed our tax statuses long ago. The recalculation worked out in our favor.”
Expert, mentioned this at least three times in various publications
Why this happens: Under forfettario the income coefficient (67–78%) automatically reduces your “official” income. From this reduced income you pay less INPS. Less contributions = fewer pension points = pension that does not reach the threshold for 12 months of payments.
This is not an urban legend
The expert who has lived and worked in Italy for over 6 years mentioned this at least three times in different publications. She herself changed tax regime for this reason.
What to do:
- If you plan to live in Italy until retirement — discuss switching from forfettario to the ordinary regime (IRPEF) with a commercialista after the 5 years of forfettario
- If forfettario is a temporary stage (5–10 years) and you’ll then return to your home country — this fact is less critical
- Simultaneously invest in private pension funds (fondo pensione) — up to €5,164/year they are tax-advantaged
How to legally reduce INPS contributions
Are there legal ways to pay less — and is it worth it?
35% reduction for Artigiani/Commercianti on forfettario
If you’re registered as an artisan or trader and apply the forfettario regime, you can request a 35% reduction of contributions. This reduces both the fixed minimum and the percentage part. Downside: your future pension is proportionally reduced.
Community member
“If there are legal ways to lower INPS — for example requesting the 35% reduction for an artigiano — it’s worth doing and investing the freed funds; you’ll get more benefit.”
From optimization strategy discussion
Gestione Separata with other pension coverage
If you simultaneously have an employment contract (lavoro subordinato) or you already pay into another pension fund, the rate reduces from 26.07% to 24%.
Choosing an ATECO code with a better coefficient
An income coefficient of 67% instead of 78% means the taxable base for INPS will be 14% lower. Discuss with your commercialista before opening a Partita IVA which ATECO most accurately describes your activity while offering the best coefficient.
Community member
“My commercialista says I have to pay INPS only on the income actually received.”
Libero professionista on Gestione Separata
Less INPS = less pension = permesso issues
Reducing contributions lowers the “official” income that the Questura sees. If after deducting INPS your net income falls below the threshold for permesso renewal (about €9,814 for one person, €13,085 for two) — you’ll have problems. Calculate in advance.
Digital Nomad and INPS — pay or not
If you work remotely under contract with a foreign company — do you need to pay INPS in Italy?
This is one of the most debated questions in the community. There’s no single answer — it depends on the situation.
Question from the community
“Do you pay INPS on income as a Digital Nomad with a foreign employment contract (employee, not contractor)? Or did you avoid paying INPS and only pay income tax? If you don’t pay — on what grounds?”
A question that had no clear answer in the chat
| Situation | INPS in Italy |
|---|---|
| Contractor/freelancer with Italian Partita IVA | Yes, mandatory (Gestione Separata) |
| Employee of an Italian company | Yes, employer pays |
| DN with a contract in a country that has a social security agreement with Italy (EU, Switzerland) | Usually no — you pay in the employer’s country (requires A1 certificate) |
| DN with a contract in Russia / country without an agreement | Grey area — depends on accountant’s interpretation |
| DN employee without Partita IVA | Formally INPS may not apply, but you need a certificate from the employer’s country |
Practical advice
If you’re a DN with a foreign contract — definitely discuss INPS with an Italian commercialista BEFORE filing your first tax return. A wrong decision can cost thousands of euros — either in overpayment or penalties for underpayment.
Community member
“Opening a Partita IVA in Italy and paying 5% (preferential first 5 years) + 26% social contributions makes sense if I want state insurance, a pension, and so on. A nomad simply won’t get a visa if they show a tiny income. And if income is large — then taxes are hefty.”
Comparing DN vs LA strategies
Assegno sociale — pension without contributions
Can you receive a pension in Italy if you haven’t worked here for 20 years?
For immigrants who will not reach 20 years of contributions there is the assegno sociale — a social allowance for people of pension age with low income. This is not a pension but a benefit — about €534/month in 2026.
-
✓Age 67 or older
Current pension age in Italy
-
✓10 years of residence in Italy
With official registration (residenza anagrafica). INPS checks actual residence, utility bills, medical service usage.
-
✓Income below the threshold
Personal income not above ~€6,900/year (for a single person). Family thresholds differ — check with INPS.
-
✓Do not leave for long
You cannot leave Italy for more than 29 consecutive days — otherwise payments are suspended.
Community member
“Assegno sociale is state assistance for people of pension age with low income; it’s a social allowance, not a pension. €534 per month. Requires age 67 and continuous residence in Italy for at least 10 years. If you don’t currently meet the conditions — you can start taking steps now so that in 7–10 years you will.”
Detailed breakdown for someone with Italian citizenship and no work record
Citizenship and assegno sociale
To receive assegno sociale you need Italian citizenship OR a long-term EU residence permit (permesso di soggiorno CE). An ordinary permesso di soggiorno (permesso) does not give the right to this benefit.
Russia and Italy — service years are not aggregated
Will years worked in Russia be counted when retiring in Italy?
Short answer — no.
Community member
“Pension service years in Italy and Russia are two different records that are not combined.”
Answer to a frequent question
There is no active agreement between Russia and Italy to aggregate pension service periods (as exists within the EU). This means:
- Years worked in Russia are not counted toward an Italian pension
- Contributions paid to the Russian PFR are not transferred to INPS
- To reach 20 years of service for an Italian pension the count starts from zero
- Russian pension is assigned separately under Russian rules
Can you receive both pensions?
Theoretically yes — the Russian pension (for years in Russia) and the Italian pension (for years in Italy). In practice it’s harder to receive the Russian pension as a non-resident, but it’s possible with the required service years.
Community member
“I don’t count on the Russian pension. Those voluntary contributions are better invested. Besides, in Italy you have various instruments available.”
A practical viewpoint
For EU citizens the situation is better — pension periods inside the European Union are aggregated under Regulation EU 883/2004.
TFR — severance pay for employees
What is TFR and why might you want to transfer it to a pension fund?
Official source: INPS
If you are employed (lavoro subordinato), your employer sets aside part of your salary each month into the TFR (Trattamento di Fine Rapporto) — roughly one month’s salary per year of work.
TFR is paid out at termination, contract end or retirement. It can be requested early in special cases (home purchase, medical expenses) — but not more than twice during employment.
Community member
“After you get a job offer you can ask to withdraw accumulated TFR for a mortgage. It’s a small amount, about one month’s salary per year. TFR can be requested early for special cases but no more than twice while employed and once more at termination or retirement. TFR payouts are subject to income tax — it’s advantageous to take them while favorable tax rules apply.”
On early use of TFR
Two storage options for TFR:
| Option | Pros | Cons |
|---|---|---|
| With the employer | Simpler, automatic | Depends on the company’s solvency |
| In a pension fund (fondo pensione) | Better returns, tax advantages | You must arrange it yourself, harder to withdraw early |
INPS personal account and useful apps
How to check your contributions and ensure the commercialista paid everything?
INPS has an online portal and mobile app where you can:
- See all paid contributions
- Check which fund you are registered in
- Simulate your future pension
- Download certificates for the Questura
Login is via CIE (electronic ID card) or SPID (digital identity).
Community member
“When you need to access official sites — e.g., INPS, check your data or book a doctor — click ‘login with CIE’. On the phone the app will show a popup, you press OK and you’re in.”
Instructions for logging in with CieID
Get access to your INPS personal account
Go to inps.it and authenticate via CIE or SPID. If you have neither, you can get a PIN code at an INPS office in person.
Download the INPS Mobile app
The app is available for iOS and Android. It contains main functions: view contributions, pension simulator, statements.
Useful apps for an immigrant
Community members recommend having on your phone: CieID, INPS app, IO (public services). All three work via CIE.
Conclusions
For the self-employed on forfettario INPS contributions (~26%) are many times higher than the tax itself (5–15%). Budget INPS from day one.
If you moved after age 30, don’t rely on the Italian pension as your main income. Invest in parallel.
On this regime the pension may be paid only 7 months a year. If you plan to age in Italy — consider changing regime after the 5 preferential years.
Russian and Italian pension records are separate. The count starts from zero.
The Questura checks paid contributions when renewing a permesso. INPS contributions give you a tessera sanitaria (health card) and access to public healthcare.
Don’t rely solely on your accountant. Log in to inps.it via CIE and ensure contributions are paid and recorded correctly.
The information in this article is based on community experience and public sources. It is not legal advice. For your specific situation consult a licensed professional.
Related articles
- Forfettario 2026: 5% tax for freelancers in Italy — how the main tax regime works and INPS calculation
- Partita IVA 2026: how to open a business in Italy — step-by-step including INPS registration
- Lavoro Autonomo 2026: full guide to permesso for freelancers — what minimum income is needed accounting for INPS
- Double taxation Russia-Italy 2026 — what’s happening with the treaty and how it affects pensions
- SSN healthcare 2026: how to get free insurance — the link between INPS and tessera sanitaria
- Crypto taxes Italy 2026 — INPS for crypto traders on Partita IVA