Could you tell me, if I move under self-employment (lavoro autonomo), what the minimum costs would be — payment of taxes and social security contributions?
Detailed analysis of the topic: Taxes in Italy for expats 2026: the Impatriati regime
Under the preferential tax regime, taxes amounted to 2,800 per year — that’s with an income of 14,000.
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INPS (Istituto Nazionale della Previdenza Sociale) contributions are charged on top of tax — they’re often not included in initial calculations. For a designer, for example, with revenue of €18,000 the contributions amounted to €3,647 per year — this is a separate line from income tax. Plus, the tax base isn’t calculated from the total revenue: revenue is multiplied by a profitability coefficient according to the ATECO code. For online commerce this is 40% of revenue. If actual expenses are higher than 60%, the burden will be greater than it first appears.
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