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Italian self-employment income tax allowance (detrazione lavoro autonomo)

The self-employment allowance is EUR 1,265 up to EUR 5,500 of total income, then tapers with income until it disappears at EUR 50,000; between EUR 11,000 and 17,000 a further EUR 50 is added. It is not prorated to part of the year, has no minimum, and cannot exceed gross IRPEF.

2026 rules — verified on September 24, 2026Free, no account

This content is part of the path: Self-employed professional with withholding tax· Step 6 of 11· Next step: Italian income tax (IRPEF) payments on account — amount and instalments

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Sources and assumptions

Calculation assumptions

  • Amounts and formulas of TUIR art. 13, paragraphs 5, 5-ter and 6, as in force for tax year 2026.
  • Available to taxpayers with income under TUIR articles 50(1)(e), (f), (g), (h) and (i), 53, 66 and 67(1)(i) and (l); total income is entered net of the main home and its appurtenances.
  • Cannot be combined with the employment or pension allowances. Income taxed under a substitute tax (the flat-rate forfettario regime) is outside IRPEF: this tool does not check that.

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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.