Ordinary regime
How much tax does a self-employed worker (partita IVA) really pay under the ordinary scheme?
On €48,000 of profit a professional pays around €22,000 in IRPEF, surtaxes and contributions: enter your revenue and costs and see the total, a 5-year projection and the advance-payment calendar, free and with no email required.
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Under the ordinary scheme (and the simplified one, which works the same way for tax) you pay taxes on profit: revenue minus deductible costs, minus the social security contributions paid. The IRPEF brackets are applied to that taxable base, which in 2026 are 23% up to €28,000, 33% from €28,000 to €50,000 and 43% above that. Then come the regional and municipal surtaxes, which vary from city to city.
Social security weighs as much as the tax and depends on your profession: the Separate INPS scheme costs 26.07%, tradespeople and retailers have fixed contributions on the minimum, while anyone enrolled in a professional register with a category fund (Cassa Forense, Inarcassa, ENPAP, CNPADC, ENPAM) pays into their own fund with different rates and minimums. The result therefore depends on variables that influence one another, which is why back-of-the-envelope estimates are almost always wrong.
TaxDemocracy does the full calculation in a minute, free and without asking for your email. As the headline result you see the total taxes (IRPEF, surtaxes and contributions) per year, then the IRPEF breakdown bracket by bracket, the contributions of your scheme or fund, your municipality's surtaxes and your net income. The calculator projects the bill over five years and builds the calendar of balance and advance payments.
INPS schemes and professional funds covered
The three INPS schemes work differently. Gestione Separata (the Separate scheme) is for professionals without a category fund: 26.07% of taxable income in 2026, with no minimum, so you pay strictly in proportion to what you earn. Artigiani (artisans) and Commercianti (traders and retailers) are the IVS schemes for registered sole traders: they carry fixed minimum contributions in 2026 - €4,521.36 a year for Artigiani and €4,611.64 for Commercianti - due even when revenue is low, plus 24% (24.48% for Commercianti) on the income above the €18,808 minimum threshold.
Beyond the three INPS schemes above, the calculator also covers five professional funds (casse). For anyone enrolled in a professional register with a fund, the fund replaces the Separate INPS scheme: the rate, the minimum due and the supplementary contribution billed to the client on the invoice all change. The contributions paid remain deductible from the IRPEF taxable base in every case. Other funds (surveyors/CIPAG, vets/ENPAV, accounting experts/CNPR) are on the way.
Cassa Forense
Lawyers
Lawyers enrolled on the register pay into Cassa Forense, not the Separate INPS scheme. The main (soggettivo) contribution is around 17% of professional income, with a minimum of about €2,790, plus a 4% supplementary contribution billed to the client on the invoice and a fixed maternity contribution. Under the ordinary scheme the main contribution paid is deductible from the IRPEF taxable base, so it reduces the tax; the supplementary contribution, being borne by the client, does not enter your income but has to be handled on your invoices.
Inarcassa
Engineers & architects
Self-employed engineers and architects are enrolled with Inarcassa. The main (soggettivo) contribution is 14.5% of professional income, with a minimum of about €2,800, while the 4% supplementary contribution is billed to the client on the invoice. Compared with the 26.07% of the Separate INPS scheme the main rate is lower: under the ordinary scheme this translates into smaller deductible contributions, but also a lower overall social security burden, to be weighed together with IRPEF.
ENPAP
Psychologists
Psychologists pay into ENPAP. The main (soggettivo) contribution is 10% of professional income, with a minimum of around €856 and a 2% supplementary contribution billed to the client on the invoice. It is the lightest main rate among the funds covered: under the ordinary scheme this means smaller deductible contributions than the Separate INPS scheme, hence a slightly higher IRPEF base but a markedly lower social security outlay.
CNPADC
Chartered accountants
Chartered accountants are enrolled with CNPADC. The main (soggettivo) contribution is 12% of professional income, with a minimum of around €3,180 - the highest among the funds covered - and a 4% supplementary contribution billed on the invoice. Under the ordinary scheme the main contribution is deductible from the IRPEF taxable base; the relatively high minimum bites above all in the early years or in years with low income, when the contribution due exceeds the one proportional to actual income.
ENPAM
Doctors & dentists
Doctors and dentists come under ENPAM. For self-employed work the Quota B applies, with a contribution of around 19.5% on the excess professional income. The structure differs from the other funds: there is no invoice supplementary contribution, but the rate on self-employed income is higher. Under the ordinary scheme the contribution paid is deductible from the IRPEF taxable base, so even though it weighs more it also cuts the taxable base.
How ordinary-scheme taxes are calculated: a worked example
The path is always the same: from revenue you subtract the deductible costs, from the profit you subtract the social security contributions paid, and the IRPEF brackets plus surtaxes are applied to the taxable income that remains. Since 2022 IRAP no longer exists for individuals, so for professionals and sole traders the calculation ends here.
Take a professional under the Separate INPS scheme with €60,000 of revenue and €12,000 of deductible costs:
- Profit: €60,000 − €12,000 = €48,000
- Social security contributions (INPS) (Separate INPS scheme, 26.07%): around €12,514
- IRPEF taxable base: €48,000 − €12,514 = €35,486
- IRPEF: 23% on the first €28,000 (€6,440) + 33% on the remaining €7,486 (€2,471) = €8,911
- Regional and municipal surtaxes: around €700, depending on where you live
Total tax and contributions: around €22,100, i.e. 46% of the profit. This is the figure the calculator shows as its first result, before the item-by-item breakdown and net income. Changing your social security fund, municipality of residence or cost structure shifts the number by thousands of euros: if the same professional were a lawyer under Cassa Forense or a psychologist under ENPAP, the contributions - and therefore the deduction and the IRPEF - would change appreciably.
Separate INPS scheme or professional fund: how the bill changes
Under the ordinary scheme social security counts twice: it is an outlay and, at the same time, a deduction from the IRPEF taxable base. That is why the scheme you belong to shifts the result markedly.
Anyone without a category fund pays 26.07% of income into the Separate INPS scheme: a high rate, but fully deductible and with no minimums. Tradespeople and retailers have contributions that are partly fixed on the minimum income. Anyone enrolled in a professional register with a fund (lawyers, engineers and architects, psychologists, chartered accountants, doctors) instead pays into their own fund, with lower main rates - from ENPAP's 10% to ENPAM's Quota B at 19.5% - but with a minimum contribution due even on low income and, in most cases, a supplementary contribution (2% or 4%) billed to the client on the invoice.
Be careful not to confuse the items: the supplementary contribution is paid by the client, does not reduce your IRPEF and is not a cost to you, but it does change the amount of your invoices. The main contribution, on the other hand, is what you pay yourself and is deductible. The calculator asks which scheme or fund you apply and works out contributions, deduction and IRPEF with the right parameters, so the total reflects your real social security situation.
Simplified and ordinary scheme: same taxes, different accounting
A frequent confusion: "simplified" and "ordinary" are not two tax schemes with different rates. Taxes are calculated in exactly the same way. What changes is the accounting.
The simplified scheme is reserved for sole traders and partnerships within €500,000 of revenue for services and €800,000 for other activities. It follows the cash principle (what counts is when you actually receive and pay) and exempts you from the journal, the inventory ledger and financial statements. Ordinary bookkeeping kicks in above those thresholds or by choice, follows the accrual principle and requires all accounting records.
For calculating taxes, then, this page applies to both: profit, deductible contributions, IRPEF brackets, surtaxes, with the same five-year projection and the same calendar of balance and advance payments. The choice between the two affects your accountant's fees and the handling of receipts straddling the year-end, not the rate.
Ordinary or flat-rate scheme: when it pays to deduct real costs
The flat-rate scheme applies a substitute tax of 15% (5% for new activities) on income calculated on a flat-rate basis, but does not allow you to deduct real costs or use IRPEF deductions. The ordinary scheme costs more in rates but deducts everything on an analytical basis.
In practice the ordinary scheme tends to win when:
- your real costs exceed the flat-rate coefficient: a professional with a profitability coefficient of 78% who spends 35% of revenue on costs is handing the difference to the taxman;
- you have significant deductions: mortgage interest, medical expenses, dependent children, renovations. Under the flat-rate scheme you don't use them;
- you go over €85,000 of revenue, because at that point the flat-rate scheme is no longer a choice. Above €100,000 the exit is immediate, in the same year.
Below these cases, the flat 15% of the flat-rate scheme stays hard to beat. But the real advantage depends on your numbers: put the two schemes side by side with your revenue and costs on the flat-rate scheme page, so the answer is not a generic rule but a figure.
Balance, advance payments and the payment calendar
Under the ordinary scheme taxes are paid at two main points in the year, and the calculator reconstructs the deadlines from your result. By 30 June you pay the IRPEF (and surtaxes) balance for the previous year together with the first advance payment for the current year; by 30 November you pay the second advance payment. The total advance equals 100% of the previous year's tax, split between the two instalments.
The practical consequence surprises those who open a VAT number: in the year the business grows, in June you find yourself paying the previous year's balance plus an advance calculated on that income, and in November the second advance. For those enrolled in the tradespeople and retailers schemes there are also the four fixed instalments of the contributions on the minimum. The five-year projection and the calendar are there precisely to see the pattern of outlays in advance, avoiding being caught short at the deadlines.
Frequently asked questions
How much tax does a VAT number (partita IVA) pay under the ordinary scheme?
It depends on revenue, costs, social security scheme and municipality of residence. For a professional under the Separate INPS scheme with €48,000 of profit, the total of IRPEF, surtaxes and contributions is around €22,000, roughly 46% of the profit. With higher costs, a different professional fund or a municipality with lower surtaxes the figure drops. The most accurate way to know is to enter your numbers in the calculator.
What are the main deductible costs under the ordinary scheme?
Costs relating to the business are deductible: purchases of goods and services, rent on your professional premises, utilities, expenses for collaborators and employees, capital goods (by quota or depreciation), training costs and, within the applicable limits, cars, telephony and entertainment expenses. Also deductible are the social security contributions paid, which directly reduce the IRPEF taxable base. Unlike the flat-rate scheme, here costs count for their real documented value.
How do balance and advance payments work?
By 30 June you pay the balance of the previous year's tax together with the first advance payment for the current year; by 30 November you pay the second advance payment. The total advance equals 100% of the previous year's tax, split between the two instalments. The same scheme applies to the surtaxes due as an advance. The calculator builds the calendar with the deadlines and estimated amounts.
How do Cassa Forense or Inarcassa contributions weigh under the ordinary scheme?
The main (soggettivo) contributions paid to the fund are deductible from the IRPEF taxable base, so they reduce the tax. Cassa Forense applies a main contribution of around 17% (minimum of about €2,790), Inarcassa 14.5% (minimum of about €2,800): both lower than the 26.07% of the Separate INPS scheme, with a 4% supplementary contribution billed to the client on the invoice that does not affect your income. In the calculator you can select your fund and see the effect on the total.
What is the difference between the simplified and ordinary scheme?
The difference is one of accounting, not tax: the taxes are calculated in the same way. The simplified scheme is for sole traders and partnerships within €500,000 of revenue for services (€800,000 for other activities), follows the cash principle and exempts you from certain records. Ordinary bookkeeping kicks in above those thresholds or by choice, follows the accrual principle and requires all records. The rate is identical.
When does it pay to switch from the flat-rate scheme to the ordinary scheme?
When your real costs exceed the coefficient's flat-rate deduction, when you have substantial deductions you cannot use under the flat-rate scheme (mortgage, medical expenses, dependent children, renovations) or when you go over €85,000 of revenue and the flat-rate scheme no longer applies. In these cases deducting real costs and using deductions can work out more advantageous than the flat 15%. Compare the two scenarios with your numbers on the flat-rate scheme page.