Italian amateur sports pay — taxable share and INPS contribution
Pay for amateur sports work in Italy is not taxable up to EUR 15,000 a year; only the excess is taxed. The pension contribution is charged on the part above the first EUR 5,000 a year, halved until 31 December 2027, at 24 % if you already have other compulsory cover and 25 % otherwise.
2026 rules — verified on September 25, 2026Free, no account
Your result
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Sources and assumptions
- Gazzetta Ufficiale — D.Lgs. 28 febbraio 2021 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « 6. I compensi di lavoro sportivo nell'area del dilettantismo non costituiscono base imponibile ai fini fiscali fino all'importo complessivo annuo di euro 15.000,00. »
- Gazzetta Ufficiale — D.Lgs. 36/2021 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « 8-bis. L'aliquota contributiva pensionistica e la relativa aliquota contributiva per il computo delle prestazioni pensionistiche, di cui ai commi 6, 7 e 8, sono calcolate sulla parte di compenso eccedente i primi 5.000,00 euro annui. »
- Gazzetta Ufficiale — D.Lgs. 36/2021 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « 8-ter. Fino al 31 dicembre 2027 la contribuzione al fondo di cui ai commi 6, 7 e 8 e' dovuta nei limiti del 50 per cento dell'imponibile contributivo. L'imponibile pensionistico e' ridotto in misura equivalente. »
- Gazzetta Ufficiale — D.Lgs. 36/2021 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « che risultino assicurati presso altre forme obbligatorie, l'aliquota contributiva pensionistica e la relativa aliquota contributiva per il computo delle prestazioni pensionistiche e' stabilita in misura pari al 24 per cento. »
- Gazzetta Ufficiale — D.Lgs. 36/2021 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « che non risultino assicurati presso altre forme obbligatorie, l'aliquota contributiva pensionistica e la relativa aliquota contributiva per il computo delle prestazioni pensionistiche e' stabilita in misura pari al 25 per cento. »
Calculation assumptions
- Covers amateur sports workers on a continuing freelance contract (co.co.co.) or self-employed, registered with the INPS separate scheme.
- Enter your total amateur sports pay for the calendar year, adding up every body that pays you: the thresholds are yearly.
- The 50 % cut in the contribution base applies until 31 December 2027, so it covers 2026.
- The actual income tax on the excess, the separate scheme's additional rates, employed sports workers, professional sport, the club's IRAP and volunteers' flat-rate expenses are not covered.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.