IRAP
Also known as: regional tax on productive activities
IRAP is the regional tax on productive activities (D.Lgs. 446/1997), historically charged on a business's net production value at a standard 3.9% rate. Since 2022 individual sole traders and self-employed professionals are no longer subject to IRAP.1
What this means for you
As a freelancer or sole trader you generally don't pay IRAP at all — and the forfettario never did. It mainly matters if you operate through a company (e.g. an SRL).
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.