TaxCompass

    INPS Gestione Separata

    Also known as: gestione separata, social security for freelancers

    The Gestione Separata, created by Law 335/1995, is the INPS pension fund for self-employed professionals who have no dedicated professional fund (cassa). In 2026 the contribution rate is 26.07% of taxable income, paid by the freelancer, within a minimum and maximum income base set each year.1

    What this means for you

    This is the surprise that catches many foreign freelancers: it's roughly a quarter of income, on top of tax, and it applies under the forfettario too. Budget for it from day one. A reduced rate (24%) applies if you're already covered as an employee elsewhere.

    Related terms

    Regime forfettarioRegime ordinarioPartita IVA

    Sources

    1. 1.Normattiva — L. 335/1995, art. 2 (Gestione Separata)

    Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

    All glossary terms

    Get this answered for your exact situation

    Build a free, source-backed setup plan in minutes — the right regime, ATECO code, INPS scheme and real numbers for you. Or ask the AI a specific question, every answer cited to the law.

    Build my setup plan Ask a specific question