Italian withholding tax on a freelancer's invoice — net amount payable
A client paying fees to an Italian-resident professional withholds 20 % as an advance on income tax (30 % as a final tax for a non-resident). The 4 % INPS surcharge of the separate scheme is part of the withholding base; the professional fund contribution is not.
2026 rules — verified on September 24, 2026Free, no account
This content is part of the path: Self-employed professional with withholding tax· Step 3 of 11· Next step: Italian meals and hotel expenses — 75 % deduction and the 2 % of fees cap
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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 24, 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 — sous-page « Aliquote » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Se, invece, i compensi sono corrisposti a soggetti non residenti per prestazioni svolte sul territorio dello Stato, si applica una ritenuta a titolo di imposta in misura del 30% dell'ammontare corrisposto. »
- Agenzia delle Entrate — sous-page « Aliquote » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Se i predetti compensi, per prestazioni di lavoro autonomo e assimilati, sono corrisposti a stabili organizzazioni in Italia di soggetti non residenti, si applica la ritenuta a titolo di acconto in misura del 20%. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Inoltre, è soggetto a ritenuta il contributo Inps addebitato al cliente (4%) da parte di lavoratori autonomi iscritti alla gestione separata Inps. »
- Agenzia delle Entrate — sous-page « Come e quando si versa » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Le ritenute vanno versate dai datori di lavoro (sostituti d’imposta) entro il 16 del mese successivo a quello del pagamento. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « In Italia l’aliquota ordinaria Iva è del 22%. »
- Agenzia delle Entrate — fiche « Norme generali e aliquote » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 10%, per esempio per la fornitura di energia elettrica e del gas per usi domestici, i medicinali, gli interventi di recupero del patrimonio edilizio per specifici beni e servizi. »
- Agenzia delle Entrate — fiche « Norme generali e aliquote » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 5%, per esempio per alcuni alimenti »
- Agenzia delle Entrate — fiche « Norme generali e aliquote » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 4%, per esempio per alimentari, bevande e prodotti agricoli »
Calculation assumptions
- The client is a withholding agent, required to withhold the tax and pay it over on form F24.
- VAT is charged at the standard rate on the fee, the INPS surcharge and the fund contribution. You enter the fund contribution rate yourself: it depends on the professional's fund.
- Copyright income (reduced base), expense reimbursements, the flat-rate scheme (regime forfettario) and the VAT treatment of non-residents' services 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.