Net pay and income tax (IRPEF)
From gross annual salary (RAL) or gross pension to net, with contributions, IRPEF bands, deductions and surcharges.
VAT (IVA) calculator
Add VAT to a net price, or extract it from a gross price.
Freelance: flat-rate or standard regime?
Estimated tax, contributions and take-home for one year under each regime.
Freelance invoice
From your fee to the invoice total and what you actually receive.
Frequently asked questions
What are the Italian IRPEF income tax rates for 2026?
23% up to €28,000, 33% from €28,000 to €50,000 and 43% above €50,000. The middle band was 35% in 2024 and 2025; the cut to 33% comes from the 2026 Budget Law (L. 199/2025).
How do I calculate 22% Italian VAT?
Multiply the net price by 0.22 to get the VAT, or by 1.22 to get the total. Example: €100 net + €22 VAT = €122.
How do I remove VAT from a price?
Divide the gross price by 1 plus the rate. At 22%: €122 / 1.22 = €100 net and €22 VAT.
What are the VAT rates in Italy?
22% standard, 10% and 5% reduced, and 4% super-reduced (for example basic food, books and newspapers).
How is tax calculated under the flat-rate regime (forfettario)?
Revenue is multiplied by the profitability coefficient for your ATECO code (for example 78% for professionals), contributions paid are subtracted, and a 15% substitute tax applies to the result, or 5% for the first five years if you qualify. The revenue limit is €85,000.
How do I get from gross salary (RAL) to net pay in Italy?
Subtract the employee INPS contributions (about 9.19%), work out IRPEF on the tax bands, subtract the employment and cuneo fiscale deductions, then subtract the regional and municipal surcharges. Divide the annual net by 13 or 14 monthly payments.
What is the 20% withholding tax (ritenuta d’acconto)?
If you invoice a business or professional under the standard regime, the client keeps 20% of your fee (including the 4% INPS surcharge) and pays it to the state as an advance on your taxes. It does not apply under the flat-rate regime.