Working for yourself in Italy can offer greater autonomy, but it also requires financial planning. In addition to income taxes, self-employed professionals and small-business owners need to consider social security contributions, administrative expenses and tax obligations.
One of the most delicate moments comes in the second year of activity. That is when workers generally need to settle taxes for the previous year and make advance payments toward amounts due for the current year.
Costs vary depending on the profession, revenue and tax regime. For those planning to open a partita IVA, understanding these differences can help avoid surprises.
1. How much does it cost to open a partita IVA?
Opening a partita IVA directly with the Agenzia delle Entrate, the agency responsible for Italian tax administration, is free.
A partita IVA is the tax identification number used to carry out economic activities, including independent professions and business activities.
An applicant can complete the process without hiring an accountant. However, it is necessary to correctly identify the economic activity using the ATECO code and determine the appropriate tax classification.
Those who prefer to hire a commercialista, as accountants are known in Italy, should factor in the cost of the service.
According to a survey published by The Local, based on figures released by the accounting services platform Fiscozen, assistance with opening a simple partita IVA can cost about €150.
For business activities, the process may require other steps, including registration with the Camera di Commercio and social security registration.
Important: opening a partita IVA does not replace licenses, professional registrations or authorizations that may be required for certain activities.
2. How much does it cost to keep an accountant?
Although hiring an accountant is not mandatory in every situation, many self-employed workers use the service to manage their tax obligations.
Fees can range from approximately €400 to €1,800 a year, according to market estimates cited by The Local.
The amount depends on the tax regime, the number of documents and the services hired.
An accountant can assist with the annual income tax return, calculating social security contributions, issuing invoices and tracking payments.
Before hiring one, it is important to check whether the advertised price includes all these activities. Some services charge separately for filings, consultations or additional procedures.
3. How do taxes work for self-employed workers?
In Italy, taxation depends on the regime chosen and the characteristics of the activity.
One of the most widely used by small professionals is the regime forfettario, which allows taxable income to be calculated using a coefficient established for each economic activity.
Under this regime, the substitute tax rate is generally 15%.
The rate can fall to 5% during the first five years of activity, provided the legal conditions for new initiatives are met.
The general revenue limit for qualifying for the regime is €85,000 a year, subject to the other requirements.
Those who exceed €85,000 but do not exceed €100,000 generally leave the regime the following year. If revenue exceeds €100,000 during the year, the exit takes effect immediately, with specific consequences for the application of IVA.
The 5% or 15% tax does not necessarily apply to all the money invoiced.
The taxable base is determined by applying a profitability coefficient to revenue. Deductible social security contributions are also included in the calculation, according to applicable rules.
Under the regime ordinario, however, taxation follows different rules, including the calculation of actual income, the treatment of expenses and IVA-related obligations.
As a result, two professionals with identical annual revenue may have different tax burdens.
4. How much does a self-employed worker pay to INPS in 2026?
In addition to taxes, a large share of self-employed workers must contribute to the Italian social security system.
INPS, the Istituto Nazionale della Previdenza Sociale, administers different categories of contributors.
Professionals enrolled in the Gestione Separata
For self-employed professionals enrolled in the Gestione Separata, who have no other mandatory social security coverage and are not retired, the general rate in 2026 is 26.07%.
This percentage includes the main social security contribution and portions allocated to funding certain social protections.
For retired professionals or those with other mandatory social security coverage, the rate applicable to the Gestione Separata is 24%.
The calculation takes into account the contribution base established for the category, not necessarily gross revenue.
Artisans and merchants
For artisans and merchants enrolled in their respective INPS funds, the rules are different.
In 2026, the general rates are 24% for artisans (artigiani) and 24.48% for merchants (commercianti).
These categories are also subject to minimum contributions, calculated on an annual reference base.
For 2026, the approximate minimum amounts are €4,521 for artisans and €4,612 for merchants, assuming a full year of enrollment and no reductions.
This means a worker may have a minimum social security obligation even when reporting low income.
There are reductions and special conditions for certain contributors. Those working in a profession with its own social security fund should consult the rules of the relevant entity.
5. Why can the second year of activity be so expensive?
One of the biggest financial challenges for those starting to work for themselves in Italy lies in the payment system known as saldo e acconto.
Saldo: settlement of the tax or contribution for the previous period.
Acconto: advance payment of part of the amount due for the current period.
Imagine a professional who opens a partita IVA in 2026.
In 2027, when filing the 2026 income tax return, the professional may need to pay the balance due for the first year of activity.
At the same time, the professional may have to make advance tax payments for 2027.
Depending on their social security classification, similar obligations may also apply to INPS contributions.
The result is a concentration of payments that can strain the budget of those who did not set aside funds during the first year.
The advance amount is later taken into account when settling the corresponding tax. Therefore, the mechanism does not in itself mean the worker is paying twice on the same income.
The recommendation is to set aside money for taxes and social security from the start of the activity, without waiting for the first annual tax return.
6. How much does it cost to issue invoices in Italy?
The issuance of electronic invoices, known as fatturazione elettronica, is among the tax obligations of professionals with a partita IVA, subject to the specific rules for each transaction.
The Agenzia delle Entrate provides free tools for issuing and managing tax documents.
There are also private platforms, which may offer additional features and simplified interfaces.
According to The Local, some solutions have basic plans costing approximately €1 to €4 per month. Other services charge based on the features purchased or the number of documents.
€2 stamp tax
Another possible expense is the imposta di bollo.
As a rule, certain invoices that are not subject to IVA and exceed €77.47 require payment of a €2 stamp tax.
The charge is common for transactions carried out by professionals under the regime forfettario.
A worker who issues 100 invoices subject to this tax during the year will have a total obligation of €200.
Whether it applies must be analyzed according to the nature of the transaction and the exceptions provided by law.
7. Vacations, illness and periods without work also come at a cost
Unlike employees with subordinate employment contracts, self-employed professionals generally have to finance their own time off.
Those who stop working during vacations may have no income, while professional and personal expenses continue.
The situation also requires attention in cases of illness.
Some self-employed workers enrolled in INPS have access to benefits for leave, maternity and other situations provided for by law.
However, coverage depends on the social security category, contribution history and specific requirements.
There is no uniform guarantee of pay during leave for all professionals with a partita IVA.
Therefore, financial planning should account for periods without clients, vacations, illness and potential interruptions in business activity.
8. Table: The main costs of a partita IVA in Italy in 2026
| Expense | Amount or rule |
|---|---|
| Opening a partita IVA directly | Free |
| Opening one with an accountant | About €150 in straightforward cases |
| Accounting services | Typical range of €400 to €1,800 per year |
| Invoicing software | Free options and paid private plans |
| Stamp duty | €2 per invoice subject to the charge |
| INPS, Gestione Separata | Generally, 26.07% or 24%, depending on the situation |
| INPS, artisans | Approximate minimum annual contribution of €4,521 |
| INPS, merchants | Approximate minimum annual contribution of €4,612 |
| Tax under the regime forfettario | 5% or 15% of the taxable base |
The minimum social security amounts assume a full year of enrollment and do not include any reductions. Contributions may increase depending on income.
The costs of accountants and invoicing programs are market references, not official rates.
9. How do you calculate how much money will actually be available?
A self-employed worker’s billings are not equivalent to net income.
Before considering the money available for personal expenses, it is necessary to account for taxes, social security contributions and costs related to practicing the profession.
There may also be expenses for equipment, professional workspace rent, travel, insurance, licenses and digital services.
Under the regime forfettario, actual operating expenses paid generally are not deducted individually from the taxable base. That does not mean they do not represent a real financial cost.
Professionals must distinguish among three amounts: how much they bill, how much they need to set aside to meet tax and social security obligations, and how much is actually left after business expenses.
This difference is essential for setting prices and assessing whether self-employment will be financially viable.
10. What should you check before opening a partita IVA?
- Identify the correct ATECO code.
- Check whether it is possible to join the regime forfettario.
- Confirm the applicable social security category.
- Calculate the estimated taxes and contributions.
- Identify accounting and invoicing costs.
- Check professional registrations and authorizations.
- Set aside funds to pay the balance and advance payments.
- Plan for vacation periods or reduced billings.
For foreign nationals from countries outside the European Union, it is also necessary to check whether their residence permit allows them to work as self-employed individuals.
Requirements are not the same for all professions. Getting the classification right from the start can prevent improper payments, irregularities and additional expenses.
Where to find official information
The main references are the Agenzia delle Entrate, which is responsible for tax rules and income tax returns, and the INPS, which establishes social security procedures.
INPS Circulars No. 8 and No. 14, published in February 2026, detail the contribution rates and criteria applicable that year. Circular No. 62, issued in May 2026, provides guidance on social security declarations and payments.
For artisans and merchants, INPS also provides tools to review and simulate contributions.
Knowing these rules before getting started helps calculate how much will need to be billed to cover business costs and maintain sustainable personal income.
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