INPS for freelancers in Italy (2026)
INPS is the social-security bite that catches most foreign freelancers off guard: it is separate from income tax, it is roughly a quarter of your income, and it applies even under the flat-rate forfettario. Here is exactly how the Gestione Separata works in 2026, who pays it, who is exempt — every point cited to the law.
What INPS Gestione Separata is
The Gestione Separata is the INPS pension fund for self-employed professionals who have no dedicated professional fund (cassa). It was created by Law 335/1995. If you invoice under a partita IVA and your activity has no cassa — consultants, software developers, designers, marketers, translators, coaches — you pay social-security contributions into it.1
It is separate from income tax. Contributions are calculated on your taxable income and are due on top of your IRPEF (ordinary regime) or your flat substitute tax (forfettario).13
How much you pay in 2026
INPS sets the rate each year. For 2026 the Gestione Separata rate is 26.07% of taxable income, applied within a yearly minimum and maximum contribution base. A reduced rate applies if you are already covered by another mandatory scheme.1
| Your situation | Gestione Separata rate (2026) |
|---|---|
| Freelancer with no other social-security coverage | 26.07% |
| Also covered as an employee or pensioner elsewhere | 24% |
Yes — it applies under the forfettario too
This is the number one surprise. The regime forfettario replaces IRPEF, its regional and municipal surcharges, and VAT with one flat substitute tax — but it does not replace INPS. You still pay the Gestione Separata on your forfettario taxable income.21
Gestione Separata vs a professional cassa
Regulated professions enrolled in an Albo — lawyers, architects, engineers, doctors, accountants — pay their own professional fund (cassa), not the Gestione Separata. The rate and rules are set by each cassa, not by INPS.1
Artisans and merchants with a partita IVA fall under their own INPS schemes (artigiani / commercianti), which work differently again — with fixed minimum annual contributions. Most foreign founders opening a freelance activity land in the Gestione Separata.
Who is exempt
Purely occasional self-employment (lavoro autonomo occasionale) generally owes no Gestione Separata below €5,000 of income in a year; above that threshold, contributions apply on the excess. This threshold is about social security only — it does not change whether you owe income tax or need a partita IVA for a regular activity.
What this means for foreign founders
Once you hold a partita IVA and are an Italian tax resident, INPS applies exactly as it does for Italians — there is no foreigner discount. When you compare regimes or countries, add roughly 26% of taxable income for INPS on top of the tax, or you will badly underestimate the real burden.41
Contributions are paid to INPS via the F24 form, usually as advance payments (acconti) plus a balance (saldo), on the same deadlines as your income tax.1
Frequently asked questions
Do freelancers pay INPS in Italy?
Yes. Most freelancers without a professional cassa pay into INPS Gestione Separata on their taxable income, on top of income tax.
How much is INPS Gestione Separata in 2026?
26.07% of taxable income for 2026 (a reduced 24% if you are also covered as an employee or pensioner elsewhere), within a yearly minimum and maximum base.
Do you pay INPS under the regime forfettario?
Yes. The forfettario replaces IRPEF and VAT but not INPS — you still pay the Gestione Separata, roughly a quarter of your taxable income.
What is the difference between Gestione Separata and a cassa?
Regulated professions enrolled in an Albo pay their own professional fund (cassa); everyone else without a cassa uses INPS Gestione Separata.
Is occasional freelance work exempt from INPS?
Occasional self-employment below €5,000 a year generally owes no Gestione Separata; above that, contributions apply on the excess.
Keep exploring
Sources
- 1.Normattiva — L. 335/1995, art. 2 (INPS Gestione Separata)
- 2.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
- 3.Normattiva — TUIR (DPR 917/1986), artt. 11 e 13 (IRPEF)
- 4.Normattiva — TUIR (DPR 917/1986), art. 2 (residenza fiscale)
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.