LumenHow much do sole traders and artisans pay to INPS in Italy in 2026?
Checked on
For 2026, INPS sets the contribution rate at 24% for artisans and 24.48% for traders, on business income of at least €18,808. The fixed contribution on that minimum is €4,521.36 for artisans and €4,611.64 for traders, paid in four instalments; contributions on income above it are paid with income tax.
Key facts
| What | INPS says (2026) | Source |
|---|---|---|
| Rate, artisans (artigiani) | 24% | INPS Circ. 14/2026, section 1 |
| Rate, traders (commercianti) | 24.48% (24% + 0.48%: 0.46% funds compensation for permanently closing a commercial activity, 0.02% goes to the traders’ scheme) | INPS Circ. 14/2026, section 1 |
| Maternity contribution | €0.62 a month | INPS Circ. 14/2026, section 1 |
| Minimum income | €18,808 a year, per person working in the business | INPS Circ. 14/2026, section 2 |
| Contribution on the minimum | Artisans €4,521.36; traders €4,611.64 a year (monthly €376.78 and €384.31) | INPS Circ. 14/2026, section 2 |
| Income above the minimum | 24% (traders 24.48%) up to €56,224; one point more above that | INPS Circ. 14/2026, section 3 |
| Income ceiling | €93,707 if you have contributions from before 1996; €122,295 if first insured from 1 January 1996 | INPS Circ. 14/2026, section 4 |
| Payment dates on the minimum | 18 May 2026, 20 August 2026, 16 November 2026, 16 February 2027 | INPS Circ. 14/2026, section 9 |
| Forfettario reduction | 35% lower contributions, on request | INPS Circ. 14/2026, section 8 |
Rates
INPS says that, from 2025, the pension rates for artisans and traders enrolled in its self-employed schemes are all 24%. Traders also pay an extra 0.48%, so their rate is 24.48%. Both pay a maternity contribution of €0.62 a month.
The minimum you pay whatever you earn
Contributions are due on at least the 2026 minimum income of €18,808. The fixed contribution on that minimum is:
- artisans: €4,521.36 a year (€4,513.92 pension + €7.44 maternity);
- traders: €4,611.64 a year (€4,604.20 pension and closure-compensation fund + €7.44 maternity).
For periods shorter than a year, the monthly amounts are €376.78 for artisans and €384.31 for traders. The minimum applies to each person working in the business.
Income above the minimum
On business income above €18,808, contributions are due at 24% (traders 24.48%) up to €56,224, and one percentage point more above that. They stop at the yearly ceiling: €93,707 for people with contributions from before 1 January 1996, or €122,295 for people first insured from 1 January 1996.
The circular says contributions are calculated on all business income declared for income tax, not just income from the activity you are enrolled for.
When you pay
By F24:
- the contributions on the minimum in four instalments: 18 May 2026, 20 August 2026, 16 November 2026 and 16 February 2027;
- the contributions on income above the minimum on the income tax deadlines, as balance for 2025 and first and second instalments on account for 2026.
Reduction for forfettario taxpayers
The circular describes a 35% contribution reduction for taxpayers in the forfettario tax regime. It is optional and must be requested. For an activity started in 2026, INPS asks you to send the request as quickly as possible after receiving the enrolment notice.
Related questions
- The forfettario tax regime itself: see the Italy forfettario flat-rate regime page.
- Freelance professionals (not artisans or traders): see the Italy INPS Gestione separata page.
Sources
Change history
- : Page created
This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.