How much do freelancers with a partita IVA pay to INPS Gestione separata in 2026?

Checked on 2026-10-25

For 2026, INPS sets the Gestione separata rate for self-employed professionals with a partita IVA at 26.07% if they have no other compulsory pension cover, or 24% if pensioned or insured elsewhere. It applies to income up to €122,295. Professionals pay it themselves by F24, on the income tax payment dates.

Key facts

What	INPS says (2026)	Source
Rate, no other pension cover	26.07% (25% pension + 0.72% additional + 0.35% ISCRO)	INPS Circ. 8/2026, section 2
Rate, pensioners or insured elsewhere	24%	INPS Circ. 8/2026, section 2
Income ceiling	€122,295; the rates apply to income up to this amount	INPS Circ. 8/2026, section 6.1
Minimum income for a full year’s credit	€18,808	INPS Circ. 8/2026, section 6.2
Contribution for a full year’s credit	€4,903.25 at 26.07% (of which €4,702.00 for pension); €4,513.92 at 24%	INPS Circ. 8/2026, section 6.2
Who pays	The professional bears the contribution	INPS Circ. 8/2026, section 4.2
How and when	F24, on the income tax deadlines: 2025 balance, first and second 2026 instalments	INPS Circ. 8/2026, section 4.2

Who this applies to

INPS circular 8/2026 sets the 2026 rates for self-employed workers with a VAT position (partita IVA) who are enrolled in the Gestione separata under art. 2(26) of Law 335/1995. For artisans and traders, see Related questions.

The 2026 rates

If you have no other compulsory pension cover and are not a pensioner, INPS says the total rate for 2026 is 26.07%:

25% for invalidity, old-age and survivors’ pensions (IVS);
0.72% additional rate (maternity, family allowance, hospital stays, sickness and parental leave);
0.35% for ISCRO, the extraordinary income-continuity allowance.

If you are a pensioner, or are insured with another compulsory scheme, the 2026 rate is 24%.

Ceiling and minimum

The rates apply to income up to the 2026 ceiling of €122,295. INPS also gives a minimum income of €18,808 for crediting a full year of contributions: at 26.07% that is €4,903.25 (of which €4,702.00 for pension), at 24% €4,513.92.

How you pay

The circular says professionals bear the contribution themselves and pay it by F24 on the deadlines for income tax payments for 2026: the balance for 2025 and the first and second instalments on account for 2026. The 2026 instalments are calculated with the 2026 rates.

Opening the partita IVA in the first place: see the Italy partita IVA page.
Contributions for artisans and traders: see the Italy INPS artisans and traders contributions page.

Sources

INPS, Circolare n. 8 del 3 febbraio 2026: Gestione separata, aliquote contributive per l'anno 2026 checked 2026-10-25

Change history

2026-10-25: Page created

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