Italian occasional freelance work — withholding, INPS allowance and net pay
When a withholding agent pays for occasional self-employed work in Italy, it withholds 20 % of the fee as an advance on income tax. The first EUR 5,000 a year carry no social contributions; above that, the INPS separate-scheme contribution is borne two thirds by the client and one third by the worker.
2026 rules — verified on September 25, 2026Free, no account
Your result
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Sources and assumptions
- Agenzia delle Entrate — fiche « Versamento modello F24 delle ritenute su reddito di lavoro autonomo » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Per i redditi di lavoro autonomo corrisposti a soggetti residenti, la ritenuta, effettuata a titolo d’acconto, è pari al 20%. »
- Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Sono esclusi dall’applicazione della ritenuta i compensi di importo inferiore a 25,82 euro (sempre che non si tratti di acconti relativi a prestazioni di importo complessivo superiore a tale limite), corrisposti dagli enti pubblici e privati, non aventi a oggetto esclusivo o principale l'esercizio di attività commerciali, per prestazioni di lavoro autonomo occasionale. »
- INPS — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Per i lavoratori autonomi occasionali, i primi 5.000 euro annui costituiscono una soglia di esenzione dall'obbligo contributivo (cd. franchigia). »
- INPS — fiche service « Contributi per collaboratori e figure assimilate » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Il contributo comprende la quota per 2/3 a carico del committente e per 1/3 del collaboratore con modello F24. »
- INPS — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Il contributo comprende la quota per 2/3 a carico del committente e per 1/3 del collaboratore con modello F24. »
Calculation assumptions
- The worker is resident in Italy and the client is a withholding agent that applies the withholding tax.
- The EUR 5,000 allowance runs per calendar year and adds up occasional fees from every client, so enter what you have already been paid this year.
- You enter the separate-scheme contribution rate yourself: it depends on your situation (other compulsory cover, pension) and is set by INPS each year.
- Non-residents (30 % final withholding), expense reimbursements, private clients who are not withholding agents and the final income tax on your return 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.