Tax

Flat-rate and standard tax simulator for architects and engineers in Italy

Simulate the Italian taxes you pay as a self-employed professional with a partita IVA (VAT number) in Italy: tax, pension contributions and take-home pay under the regime forfettario (Italian flat-rate regime) or the regime ordinario (standard regime). Switch between Inarcassa (pension fund for Italian architects and engineers) and INPS Gestione Separata (the state scheme for professionals without their own fund), with the 4% client levy and the income chain step by step.

A rough tax estimate. Forfettario or ordinario, Inarcassa or INPS Gestione Separata.
Tax regime
Pension fund
Flat tax rate (imposta sostitutiva)
Joined Inarcassa before age 35
Inputs
Gross yearly billing (before the 4% levy) € 35,000
Income year
Net taxable income
—
Pension contributions
—
Taxes
—
Total tax and contributions
—
Estimated take-home pay
—
—
Effective tax rate on billing
—
Contributions + taxes over gross billing
Income chain
Gross professional billing—
+ Inarcassa 4% levy charged to clients (contributo integrativo)—
− Pension contributions (deductible)—
= Net taxable income—
× Tax rate —
= Tax due—
Pension contributions
Method notes
ItemValue used
Forfettario coefficient for architects (ATECO 2025: 71.11.09, formerly 71.11.00)78%
Inarcassa minimum soggettivo, the contribution on income (young members: one third)€ 928.33 / € 2,785
Inarcassa minimum integrativo (young members: one third)€ 283.33 / € 850
Inarcassa soggettivo rate (young members, with income up to € 46,306)7.25% / 14.5%
Inarcassa integrativo 4%: the client pays it, so it is not deductible4%
Inarcassa maternity/paternity contribution (flat 2026 amount, provisional)€ 65.50
INPS Gestione Separata for professionals (2026, no other fund)26.07%
IRPEF (Italian personal income tax) under the ordinario, simplified (estimated average rate)28%
Forfettario for new businesses, Law 190/2014 (first 5 years)5% substitute tax
A rough guide only. Always check with your commercialista (accountant). The 5% tax applies to your first five years in business. Reduced Inarcassa contributions last five years from your first enrolment, and never past age 35.
FAQ

Tax and Inarcassa for architects and engineers in Italy

What is an architect's coefficiente di redditività in the forfettario?

78%. In the regime forfettario (Italian flat-rate regime) you are not taxed on your real costs: out of every 100 euros you collect, 78 count as the income on which tax and contributions are worked out. This applies to architects, engineers and geometri (surveyors), who all fall under professional, scientific and technical activities.

With the ATECO 2025 classification the architects' code became 71.11.09 (it used to be 71.11.00). Engineers stay at 71.12.10. The coefficient does not change.

Sources (in Italian): Agenzia delle Entrate, Redditi PF 2026 instructions, booklet 3 · Istat, ATECO 2025

How much Inarcassa do you pay in 2026?

The contributo soggettivo, on your income, is 14.5% of your professional income, with a minimum of 2,785 euros. The contributo integrativo is 4% of your business volume: you add it to the client's invoice, and it has a minimum of 850 euros. On top comes the maternity and paternity fee, 65.50 euros (still a provisional amount).

If you join for the first time before age 35, for five years and in any case until you turn 35, the minimums drop to one third and the soggettivo to 7.25%, as long as your income stays below the members' average.

Sources (in Italian): Inarcassa, contributions for members · Inarcassa, reduced contributions for young members

In the forfettario, do Inarcassa contributions come off your income?

The soggettivo, yes: the compulsory contributions you pay in the year come off your flat-rate income, and anything left over comes off your total income (Law 190/2014, art. 1, paragraph 64).

The 4% integrativo, no: the client pays it, it is not your fee and it is not income.

Sources (in Italian): Agenzia delle Entrate, circular 9/E of 2019 · Agenzia delle Entrate, Redditi PF 2026 instructions, booklet 3

Does the Inarcassa 4% count towards the 85,000 euro forfettario limit?

Under the instructions of the Agenzia delle Entrate (Italian Revenue Agency), you declare your fees without the contributo integrativo, which the client pays. So the integrativo should not count towards the limit. No official document says so explicitly for the 85,000 euros, though, and if you are close to the threshold it is worth asking your commercialista (accountant).

The 4% rivalsa of the Gestione Separata INPS, on the other hand, is a fee in every respect, and it does count towards the limit.

Sources (in Italian): Agenzia delle Entrate, Redditi PF 2026 instructions, booklet 3 · Pre-filled tax return 2026, section LM

Can I stay in the forfettario if I am also an employee?

Yes, if your employment income did not go over 35,000 euros the year before. That is the limit for 2025 and 2026; from 2027 it goes back to 30,000 unless it is extended. If the job has ended, the limit does not apply. You cannot, however, bill mainly your employer, current or from the last two years.

If you already have another compulsory pension scheme you do not join Inarcassa: you pay it only the 4% integrativo, with no minimum, while the contributions on your professional income go to the Gestione Separata INPS, at 24% in 2026.

Sources (in Italian): Agenzia delle Entrate, regime forfetario · Inarcassa, enrolment and cancellation · INPS, circular 8/2026

I have an architecture degree but I am not on the albo (professional register): where do my contributions go?

To the Gestione Separata INPS, the state pension scheme for professionals without their own fund, because Inarcassa requires you to be on the albo. In 2026 the rate is 26.07%, or 24% if you already have other pension cover or are retired.

You can charge the client the optional 4% rivalsa, but it counts as a fee, including towards the forfettario limit.

Sources (in Italian): INPS, circular 8/2026 · Inarcassa, contributions from non-members

Updated on October 28, 2026. This is general guidance: for your own case, what counts is the law, your pension fund and your Ordine (professional body).

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