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Italian 15% flat tax on teachers' private lessons

Fees for private lessons and tutoring given by teachers holding a post in schools of any level are taxed at a flat 15 % substitute tax, which replaces IRPEF and the regional and municipal surcharges. You may opt for ordinary taxation instead; the scheme cannot be combined with the flat-rate regime (forfettario).

2026 rules — verified on September 25, 2026Free, no account

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Sources and assumptions

  • Gazzetta Ufficiale — L. 30 dicembre 2018 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « si applica un'imposta sostitutiva dell'imposta sul reddito delle persone fisiche e delle addizionali regionali e comunali con l'aliquota del 15 per cento, salva opzione per l'applicazione dell'imposta sul reddito nei modi ordinari. »
  • Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 11 — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
  • Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
  • Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
  • Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
  • Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « c) oltre 50.000 euro, 43 per cento. »

Calculation assumptions

  • The scheme only covers teachers holding a post in schools of any level; fees taxed under it are left out of total income.
  • The comparison with ordinary taxation uses gross IRPEF (plus surcharges at the rate you enter): it ignores tax credits that shrink as income rises and any expenses.
  • Anyone under the flat-rate regime cannot use the substitute tax on private lessons.

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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.