Self-employed social security contributions 2026
Work out your Italian self-employed social security contributions
Flat-rate or ordinary regime, separate scheme, artisans or traders: enter your figures and press Calculate to see how much you'll pay in social security contributions (INPS) — and what you keep net.
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Open the simulator →How a VAT number's contributions are calculated
The social-security contributions of an Italian VAT number (partita IVA) depend on two things: the INPS scheme you belong to and your income. In the flat-rate (forfettario) regime the taxable base is your revenue multiplied by the profitability coefficient of your ATECO code; in the ordinary regime it is instead revenue minus deductible costs.
The scheme sets the rate and the rules: the Separate scheme applies a percentage to your income (up to an annual cap), while Artisans and Traders charge a fixed minimum contribution plus a percentage on the income above that minimum. The calculator above uses the TaxDemocracy engine with the official rates of the year you choose; the charts below compare the regimes and the schemes at every income level.
Social security contributions compared, in two charts
How much you pay in social security contributions, comparing the two regimes and the three schemes (2026, Rome).
1. Flat-rate vs ordinary, at equal revenue
Here the horizontal axis is revenue. The difference is the taxable base the contributions are paid on (Separate scheme): flat-rate uses revenue × profitability coefficient, ordinary uses revenue − costs. Edit the two values with your ATECO coefficient and your real costs — the lines update.
Example at €50,000 of revenue: flat-rate €8,733 (taxable €33,500), ordinary €9,125 (taxable €35,000).
2. The three schemes compared
Here the horizontal axis is taxable income (already net of coefficient or costs). The Separate scheme is proportional (no floor), while Artisans and Traders start from a fixed minimum: below a certain threshold they cost more, above it they converge. At €30,000 of taxable income: separate €7,821, artisans €7,207, traders €7,351.
Contributions computed with 2026 rates (Separate scheme 26.07%, cap €120,607). Chart 1 uses the Separate scheme as an example to isolate the regime effect.
Separate scheme: professionals without a fund
Those carrying out a professional activity without a dedicated pension fund register with the INPS Separate scheme (Gestione Separata). The contribution is the rate (26.07% in 2026) applied to taxable income, up to an annual cap above which nothing is due (€120,607 in 2026). There is no fixed minimum: if income is low, the contribution is proportionally low. The rate is reduced (about 24%) for those who already have other pension coverage — for example a parallel employee job — or are pensioners.
Artisans and Traders: fixed minimum + excess
Artisans and Traders pay into the IVS scheme with a different logic: there is a fixed minimum contribution due even on low incomes, computed on a minimum income (€18,555 in 2026), plus a percentage on income exceeding that minimum. The rate is 24% for artisans and 24.48% for traders (who pay an extra 0.48% for the cessation indemnity), up to the cap. Flat-rate taxpayers in these schemes can request the 35% reduction on the total contribution (Law 190/2014).
Flat-rate or ordinary: what changes for contributions
In the flat-rate regime the income contributions are paid on is revenue × the ATECO coefficient (from 40% to 78% depending on the activity): real costs don't count. In the ordinary regime what counts is actual income, i.e. revenue minus deductible costs. At equal revenue, someone with high costs tends to pay less in the ordinary regime; someone with low costs is often better off flat-rate. The calculator shows both figures — contributions and tax — so you see the full picture.
The contribution cap
All three schemes have a cap: the part of income above €120,607 (2026) is not subject to contributions. That's why, in the chart, the lines flatten at very high incomes. Note: the cap applies to those who joined the pension system after 1996; for earlier seniorities a different pensionable ceiling applies.
The 35% reduction for flat-rate taxpayers
This is the only contribution difference between flat-rate and ordinary: flat-rate taxpayers registered as Artisans or Traders can cut the whole contribution by 35% (fixed minimum included). It must be requested from INPS within specific deadlines and results in a proportionally lower pension, because you pay in less. It does not apply to the Separate scheme (which has no minimum) nor in the ordinary regime. You can toggle it in the calculator.
When contributions are paid
Contributions are paid with the F24 form. The Separate scheme follows the same calendar as taxes (balance and two advance payments, in June/July and November). Artisans and Traders pay the fixed minimum in four quarterly instalments (May, August, November, February) and the contributions on the excess together with the tax balance/advances. Contributions paid are deductible from income, so they lower that year's taxable base.