Who withholds, on which fees and on what base

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• INPS separate-scheme surcharge, included in the withholding base — 4 %
  agenziaentrate.gov.it · 2026 rules
• Withholding on fees paid to resident professionals, as an advance — 20 %
  agenziaentrate.gov.it · 2026 rules
• Resident professional, as an advance — 20 %
  agenziaentrate.gov.it · 2026 rules
• Non-resident working in Italy, as a final tax — 30 %
  agenziaentrate.gov.it · 2026 rules
• Italian permanent establishment of a non-resident, as an advance — 20 %
  agenziaentrate.gov.it · 2026 rules

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