Freelance day rate in Italy — what to charge per day on a partita IVA
Work backwards from take-home pay: divide your target by (1 − tax rate), then by (1 − contribution rate), add the year's business costs and divide by the days a client will pay for. Aiming for €30,000 net with a 25% tax rate, 20% contributions and 200 billed days takes €50,000 of turnover, which is €250 a day, or €305 once standard 22% VAT is added.
2026 rules — verified on September 24, 2026Free, no account
Your result
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Sources and assumptions
- 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
- You supply the contribution and tax rates yourself. They depend on your pension scheme (Gestione separata, craftsmen and traders, a professional fund) and on your tax regime; the tool does not infer them.
- Tax is worked out on income after compulsory contributions, which are deductible. If you would rather use one all-in rate, enter it as the tax rate and set contributions to zero: the day rate comes out the same.
- Billable days are the ones a client pays for, once holidays, sick days, training and business development are taken out. No official source sets this number.
- Left out: withholding tax (it prepays income tax rather than changing the rate), the 4% INPS surcharge passed on to clients, stamp duty and IRAP.
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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.