16 short answers to questions from relocation chats about Italy. Compiled from community experience and our own articles: figures and fees change, so verify the current details on official sites. This is not legal advice.
Updated: 2026-10-02
It is the simplified tax regime for the self-employed with turnover up to roughly 85,000 euro per year: tax is computed not on real income but on an imputed share of turnover set by your ATECO coefficient. Per the community the rate is 5% in the first years for a new activity (nuova attivita), then 15%, plus INPS contributions. Verify details with a commercialista.
The coefficient depends on the ATECO code: per the community most professional and IT activities sit at about 78% - that share of turnover is subject to tax and contributions, the rest counts as expenses. Trade and other categories have their own coefficients. Estimate your taxes and contributions for your code in our calculator - and verify with a commercialista.
Per the community the main burden on forfettario is not the tax but the contributions: a freelancer without a professional fund falls into the INPS gestione separata at around 26% of the tax base, with no fixed minimum - no income, no contribution. Artisan and trade activities have their own fund with fixed payments. Check current rates on inps.it.
Per the community it is a relief for those moving their tax residency to Italy: you stay on the ordinary regime with the progressive IRPEF scale, but after the 2024 reform only about 50% of income is taxed (about 40% with a minor child). Conditions: several years outside Italian residency before the move and 183+ days working from Italy. Verify with a commercialista.
Per the community the classic marker is more than 183 days a year in Italy, but the tax office looks wider: the center of vital interests (family, home, main activity) and registration steps like residenza. A resident declares worldwide income, including foreign income. Immigration residency and tax residency are different things. This is not tax advice.
Per the community the logic is: an Italian tax resident declares all worldwide income here, including the Russian salary, on the IRPEF scale. Meanwhile the Russian employer withholds its income tax at source, and Russia suspended the double-taxation treaty in 2023 - there is no automatic credit. Work through your case with a commercialista.
Per the community and consultants, a tax resident pays capital gains tax (plusvalenze) on crypto profits at around 26%, with a small annual profit threshold below which no tax arises. Simply holding assets abroad must be reported in the tax return in the Quadro RW section. Rules changed after the 2023 reform - check the current ones.
Per the community the Partita IVA is opened once in Italy, with a codice fiscale and residenza in hand: usually via a commercialista, who picks the ATECO code and marks the forfettario regime (do not forget the nuova attivita flag for the 5% rate). Opening is tied to actually starting the activity - the permit renewal will need tax returns and contributions.
Redditi PF for the previous year is filed online only, by 31 October (D.Lgs. 1/2024; in 2026 by 2 November, as 31 October is a Saturday), the 730 form by 30 September; tax payment deadlines are separate. Being late is fixed via ravvedimento operoso: a voluntary top-up with interest and a reduced fine. Payments go through the F24 form. Verify dates with a commercialista.
Usually 60-75% of the RAL (annual gross): the employee INPS share of 9.19%, IRPEF at the 2026 rates of 23/33/43% net of the detrazione lavoro dipendente and the cuneo fiscale, plus the regional and municipal surtaxes come off. A RAL of 30,000 is roughly 1,800 per month over 13 pays. The exact figure depends on region, comune and CCNL - estimate yours in the calculator; a guide, not advice.
RAL (Retribuzione Annua Lorda) is the annual salary before employee taxes and contributions - the only number Italian recruiters quote. Take-home is noticeably less: minus INPS, IRPEF and the surtaxes. Do not confuse it with the costo azienda, the employer's full cost (the RAL plus roughly a third on top). The annual amount is split into 13, sometimes 14 pays (tredicesima and quattordicesima), so monthly net is below RAL/12. Convert an offer to net in the calculator.
It depends on the permesso type and contributions: NASpI and paid maternity follow contributions and are open to anyone who worked legally; assegno unico and bonus nido go to holders of lungo periodo, work permits of 6+ months and, since January 2026 (INPS message n. 205), attesa occupazione; ADI requires 5 years of residenza and a strong status. Almost everything needs a fresh ISEE; patronati file for free. Check the conditions on inps.it - this is not legal advice.
Per the community a patronato does the ISEE and DSU, a simple 730 for employees and pensioners, the assegno unico and bonus asilo nido applications, INPS pension pratiche and often permesso-kit help for free - the services are free because the state funds the patronato. The IMU calculation, a Modello Redditi, foreign-income handling and lease registration usually carry a fee. Lived experience - confirm the list and cost with the office.
Per the community for the basic pratiche (ISEE, a simple 730, assegno unico, pension, the permesso kit) a CAF or patronato is enough - simpler and cheaper, often free. People go to a commercialista for a real business, a partita IVA, a complex asset structure or foreign income, which not every CAF takes on. Personal observations, not a rule - verify specifics and cost on site.
Per the community, running forfettario with a local commercialista costs roughly 500-1500 euro a year (more often 600-900), while online services for forfettario are cheaper - around 350-500 euro a year. Opening the Partita IVA and a one-off consultation (around 100-300 euro per hour) are often billed separately, and a Russian-speaking specialist is usually about 30 percent more. Prices are indicative, verify the current ones - this is not tax advice.
Per the community you technically can run forfettario yourself: invoices via an online program, the annual return and F24 payments. But most pay, because the system is complex, a mistake in the ATECO code or the rate is expensive to fix, and the return affects the permit renewal. DIY suits simple activity with few invoices; for non-standard cases people take an online service or a commercialista. This is not tax advice.
This theme also has 3 community questions from the chats, answered by members: Community questions: Taxes and work
Practitioners' detailed breakdowns on this theme: Lavoro autonomo and business (3).
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