Occasional work or a habitual activity: where the line falls

Every figure and its source

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

• Withholding on self-employment fees, occasional ones included, paid to residents — 20 %
  agenziaentrate.gov.it · 2026 rules
• IRPEF rate in the first bracket — 23 %
  gazzettaufficiale.it · 2026 rules
• Upper limit of the first bracket — 28,000 €
  gazzettaufficiale.it · 2026 rules
• Tax credit for self-employment income, occasional included, with total income up to the limit below — 1,265 €
  gazzettaufficiale.it · 2026 rules
• Highest total income that still gets the full credit — 5,500 €
  gazzettaufficiale.it · 2026 rules

Contents linked from this module

• Form 730 step by step

  The 730 return: who files it, with which attachments and by when.