Starting a Business in Italy as a Foreigner: Eligibility, Licensing and the First Year
"Business" hides two different legal acts inside one word, and the gap between them is where most guidance goes wrong. A search for how to start one in Italy usually returns an incorporation checklist, when the honest first question is narrower: does the law let this particular founder trade here at all, and only then, alone or through a company. This guide answers eight questions in the order a foreign founder actually meets them: who may act, which of two routes to take, what the register entry does and does not permit, which activity code applies, which licence follows from it, what is owed to INPS and INAIL, what a non-EU founder personally needs to work here, and what the tax bill and the first-year calendar look like. A short closing section covers buying an existing company instead of forming one.
Giulia Mancini, Head of Corporate Formation, Milan. Giulia started out preparing incorporation deeds in a Milan notary practice and has spent twelve years since on the same problem: reconciling what a foreign shareholder can sign remotely with what the notary and the Register of Companies will actually accept. More
Reviewed by Alessandro Ferri, Tax and Accounting Lead. Updated 11 September 2026.
Can a Foreigner Legally Start a Business in Italy?
Eligibility comes before route, register or licence, and it is not the question most guides ask. Three gates decide it, and only one of them is ever live for a given founder.
The reciprocity condition of Art. 16 disp. prel. c.c.
A foreigner is admitted to enjoy the civil rights granted to an Italian citizen subject to reciprocity, the condizione di reciprocità (reciprocity condition), and the rule reaches foreign legal entities too (Art. 16 disp. prel. c.c.). A foreigner already lawfully staying in Italy enjoys those civil rights outright, unless an international convention or the immigration code itself provides otherwise (Art. 2(2) D.Lgs. 286/1998). Where the condition does apply, it is checked against criteria fixed by the implementing regulation, not decided case by case (Art. 2 TUI).
Who is exempt: the Art. 1(2) D.P.R. 394/1999 list, quoted
The check is not required at all for a defined set of people. The regulation states it directly: the verification "non è richiesto per i cittadini stranieri titolari della carta di soggiorno... nonché per i cittadini stranieri titolari di un permesso di soggiorno per motivi di lavoro subordinato o di lavoro autonomo, per l'esercizio di un'impresa individuale, per motivi di famiglia, per motivi umanitari e per motivi di studio" (Art. 1(2) D.P.R. 394/1999). In plain English: a foreign national holding a carta di soggiorno (long-term residence card), or a permesso di soggiorno (residence permit) for employed work, self-employed work, running a sole trader business, family reasons, humanitarian reasons or study, sits outside the reciprocity check entirely, and so do their family members lawfully staying. See Normattiva: D.P.R. 394/1999, Art. 1.
Who actually asks: the notary, not the founder
Nobody hands the founder a form to complete in advance. The Ministry of Foreign Affairs supplies the reciprocity data, on request, to notaries and to the officers running the administrative procedures that admit foreigners to civil rights (Art. 1(1) D.P.R. 394/1999). On the company route, in practice, it is the notary who raises the question before the deed, not the founder who has to prove anything unprompted. See Normattiva: T.U. immigrazione, Art. 2.
Branch 1, are you an EU or EEA national? Yes: no check applies at all. Branch 2, non-EU, and already holding a carta di soggiorno, or a permesso di soggiorno for employed work, self-employed work, a sole trader business, family, humanitarian or study reasons? Yes: no check applies. Branch 3, non-EU, outside Italy, with no Italian residence permit? The Foreign Ministry check applies, and the notary raises it at the deed, not the founder.
EU/EEA nationals, and what this guide does not cover
For an EU or EEA national the condition does not apply at all, and nothing further follows from nationality alone. Everything from here on assumes the eligibility question is settled and moves to the mechanics of trading. The step-by-step procedure, the notarial deed, the codice fiscale application and where the capital is physically paid belong to our page on how to register a company in Italy; this page picks up on either side of that procedure, at what has to be true before it starts and what follows once it is done.
Company or Sole Trader? The First Decision
Two structures answer "start a business," and they carry different capital, different liability and a different bill from the state.
The ditta individuale: 30 days, no capital, no shield
A natural person trading as a ditta individuale (sole trader) has 30 days from the start of the business to request entry in the Register of Companies (Art. 2196 c.c.). No separate legal person is created, no share capital is required, and no notarial deed changes hands. Registering on Model I1 costs EUR 17.50 in stamp duty plus EUR 18.00 in secretarial fees, whether or not trading starts immediately. A foreign company that already exists elsewhere has two further structures instead of a new Italian entity: opening a branch or the subsidiary route, both outside the scope of this page.
The company route: legal personality only on registration
A company acquires legal personality only on entry in the Register of Companies, not on the signature of the deed (Art. 2331 c.c.). For the most common vehicle, the S.r.l., the minimum capital is EUR 10,000 (Art. 2463(2)(4) c.c.). Registering the deed costs EUR 200 in fixed registration tax, EUR 156 in stamp duty and EUR 90 in secretarial fees, before the notary's own fee, which this site never quotes. The full catalogue of Italian legal forms and the S.r.l. on its own merits sit on their dedicated pages.
Liability compared, and what each route costs the state
In a company, only the company answers for its obligations, with one exception: a sole member who has not paid the capital in full answers without limit (Art. 2462 c.c.). A sole trader carries no such shield, and personal and business assets sit together. The two routes also diverge sharply on what the state charges to set them up: EUR 17.50 plus EUR 18.00 against EUR 200 plus EUR 156 plus EUR 90. That gap decides the choice for some founders before liability even enters the conversation.
Ditta individuale: no separate legal person; no minimum capital; no notarial deed; 30 days to register from the start of the business (Art. 2196 c.c.); register charges EUR 17.50 + EUR 18.00; annual chamber fee EUR 53.00 (special section) or EUR 120.00 (ordinary); IRPEF, 23% on the first EUR 28,000, 43% above EUR 50,000; the 15% flat regime, only within EUR 85,000 and closed to most non-residents; the person answers personally for the business; INPS on the owner, on the artisans' or traders' scheme. Company (S.r.l.): separate legal person from the register entry (Art. 2331 c.c.); EUR 10,000 minimum capital (Art. 2463(2)(4) c.c.); notarial deed required; personality arises on entry, not signature; register charges EUR 200 + EUR 156 + EUR 90, plus the notary; annual chamber fee EUR 120.00; IRES 24% plus IRAP 3.9%; the 15% flat regime is not available; only the company answers, sole-member exception (Art. 2462 c.c.); INPS reaches a working member on profit attributed, whether or not it was distributed.
What the Italian state itself tells a foreign investor
The government's own investment portal gives a foreign investor the same two figures: a minimum capital of EUR 10,000 for a limited liability company, and EUR 50,000 for an S.p.A. (Invest in Italy: setting up a company). The S.p.A. is a shares-based form built for a different scale of investor, and it sits on its own page alongside the rest of the catalogue of Italian legal forms.
Registered but Not Trading Yet: the Register Entry and the REA
Registration and permission to trade are two separate acts, and the register entry is only the first of them.
The register is public, and the REA
The Register of Companies is public (Art. 2188 c.c.). Every chamber office also keeps a companion record, the REA (repertorio delle notizie economiche ed amministrative, repository of economic and administrative information), and everyone carrying on an economic or professional activity is obliged to report to it (Art. 9(1)-(2) D.P.R. 581/1995). See Registro Imprese: Comunicazione Unica. A closer look at what the register publishes, and how to read an extract, sits on the Italian Business Register and Visura Camerale pages.
Special section or ordinary section: why it changes your annual fee
The register keeps special sections for agricultural entrepreneurs, small entrepreneurs (piccoli imprenditori, Art. 2083 c.c.) and società semplici, alongside the sezione ordinaria (ordinary section) (Art. 7 D.P.R. 581/1995). The distinction is not academic: in 2026 a sole trader in the special section (sezione speciale) pays an annual chamber fee of EUR 53.00, against EUR 120.00 in the ordinary section, the same figure a company pays regardless of section.
How to register inattiva without starting to trade
Registration and trading are not the same act. The official ComUnica guide has a dedicated instruction, constitution of a new business without an immediate start of economic activity, for exactly this case. Where a sole trader registered that way later starts trading on the same declared object, the filing costs nothing further: EUR 0 plus EUR 0. Founders who need the entity in place before every operational detail is settled use this route rather than waiting.
The ATECO 2025 Code: How Italy Classifies What You Do
One code, declared once, decides three separate gates further down this page.
In force since 1 January 2025, operational since 1 April 2025
Every activity is declared under the ATECO classification on the VAT application (Agenzia delle Entrate, form AA7/10). The current version, ATECO 2025, came into force on 1 January 2025 and was adopted operationally from 1 April 2025, aligned with NACE Rev. 2.1 under Delegated Regulation (EU) 2023/137 (ISTAT: ATECO 2025). This code is declared on the same application that opens VAT registration in Italy.
Up to six digits, and why the code is not a formality
The classification is hierarchical, running to six digits at its finest level. Three later gates in this guide, the licensing regime, the INPS scheme and the INAIL tariff, all key off this one code. Choosing it loosely at the VAT application stage creates work to undo later, not time saved now.
The new IRAP consequence under D.L. 21/2026
Since 2026 the code carries a tax edge too. D.L. 21/2026 raises the ordinary IRAP rate by two percentage points for taxpayers whose main activity falls within the ATECO codes listed in the decree's own table (Art. 3(1) D.L. 21/2026, amending Art. 16 D.Lgs. 446/1997). No specific code from that table is independently confirmed here, so check the current list against your own declared activity before assuming the standard rate applies; the full IRAP mechanics sit on our corporate tax page.
Do You Need a Business Licence? SCIA, SUAP and Authorisation
"Business licence in Italy" is really a question about which of four regimes applies, and this is the largest gap most guidance leaves open.
The SCIA replaces the old licence
Every authorisation, licence, non-constitutive concession, permit or clearance, however it used to be named, whose grant depends only on checking statutory requirements, has been replaced by a SCIA (Segnalazione Certificata di Inizio Attività, certified notice of commencement of activity) (Art. 19(1) L. 241/1990).
When you may start trading: the day of filing
The activity covered by the notice may start from the date it is filed, not from any later approval (Art. 19(2) L. 241/1990). See Normattiva: L. 241/1990, Art. 19.
What the SCIA does not reach, and the crypto-licensing example
Five fields sit outside the SCIA regardless of the activity: national defence, public security, immigration and asylum, citizenship, the administration of justice, and public finance (Art. 19(1) L. 241/1990). D.Lgs. 222/2016 exists to sort every other activity into a comunicazione, a SCIA, silent consent, or an express title, activity by activity (Art. 1 D.Lgs. 222/2016). A crypto-asset service provider sits at the far end of that spectrum: it needs CASP authorisation in Italy, an express title rather than a SCIA.
The SUAP: one electronic point of contact
The SUAP (Sportello Unico per le Attività Produttive, the municipal one-stop shop) is the single territorial public point of reference for every procedure concerning a productive activity (Art. 2 D.P.R. 160/2010). Filings go through it exclusively by electronic means, through the national portal impresainungiorno.gov.it or the municipality's own channel, and the SCIA itself travels inside the same single filing as the business registration. Four trades, vehicle repair, plant installation, cleaning and portering, carry a surcharge on top of the ordinary secretarial fee: EUR 9.00 for a sole trader, EUR 15.00 for a company.
| Obligation | Body | Statutory deadline | Article |
|---|---|---|---|
| Reciprocity check, where required | MAECI, on the notary's request | no statutory term obtained | Art. 16 disp. prel.; Art. 1 D.P.R. 394/1999 |
| Register a sole trader | Registro delle Imprese | 30 days from the start of the business | Art. 2196 c.c. |
| Register a company | Registro delle Imprese | legal personality only on entry | Art. 2331 c.c. |
| Declare the activity (ATECO 2025) | Agenzia delle Entrate | with the VAT application | AA7/10 |
| REA report | Camera di commercio | as part of the filing | Art. 9 D.P.R. 581/1995 |
| SCIA, where the activity requires one | SUAP (municipality) | activity may start on the day of filing | Art. 19(2) L. 241/1990 |
| Trade-specific notice (repair, plant, cleaning, portering) | Camera di commercio | with the filing | chamber tariff |
| Artisan register (AIA) | Camera di commercio | with the filing | Art. 5 L. 443/1985 |
| INPS position | INPS, via Comunicazione Unica | with the filing | registroimprese.it |
| INAIL notice | INAIL | at the start of works, or within 5 days | Art. 12 D.P.R. 1124/1965 |
INPS and the Trap for a Working Member of Your Own Company
Absent from most guidance, and the fact most likely to change how a founder structures the business.
Which scheme opens, and when
The INPS position opens through the same Comunicazione Unica filing that registers the business. Where the activity is commercial or craft, the gestione artigiani (artisans' scheme) or gestione commercianti (traders' scheme) forms are included in that single submission, not filed separately afterward.
2026 rates, and a minimum owed even on a loss
For 2026 the contribution rate is 24% for artisans and 24.48% for traders, applied to every holder and any assisting family member, with the extra 0.48% funding the indemnity paid on ceasing a commercial activity before pension age (INPS: contributi artigiani e commercianti 2026). A maternity contribution of EUR 0.62 a month is due on top, and artisans or traders over 65 already drawing an INPS pension keep a 50% reduction in 2026. None of this is optional: the law fixes a minimum income for contribution purposes, owed even where the income actually assessed for tax is lower or negative. The exact euro amount of that minimum, and of the ceiling above it, is set annually by INPS circular and is not reproduced here without the current text in hand.
The trap: contributions on profit you never received
A working member of an S.r.l. is not judged on salary alone. His contribution base also includes the share of the company's business income, declared for tax and attributed to him by profit-participation quota, regardless of what the shareholders' meeting resolved and regardless of whether that profit was ever distributed. Founders who plan to draw a fixed salary and leave the rest in the company still owe INPS on the paper share, not only on what actually reaches their account.
When the minimum contribution is due
The compulsory minimum is paid in four instalments: 18 May 2026, 20 August 2026, 17 November 2026 and 16 February 2027. Anything above the minimum, calculated on the actual income assessed, is settled through the quadro RR of the personal income tax return, not through a separate INPS bill.
INAIL and the Artisan Register
Two duties travel with a craft or manual activity, both dated, and both absent from most first-time checklists.
The INAIL notice: at the start of works, or within 5 days
The employer must notify INAIL at the same time work starts, or, where that is not possible, within the five following days (Art. 12 D.P.R. 1124/1965). That position opens through the same single Comunicazione Unica filing as the rest of the registration. See Normattiva: T.U. INAIL, Art. 12.
Who is covered, beyond employees
Cover reaches further than a payroll. It extends to anyone doing paid manual work under another's direction, to an artisan working manually in his own business, and to the employer's spouse, children and other specified relatives doing manual work for it (Art. 4 D.P.R. 1124/1965). Any later change of risk, ownership, domicile or premises has to be reported within 30 days (Art. 12 D.P.R. 1124/1965).
The artisan register is a constitutive act
Entry in the provincial artisan register (albo delle imprese artigiane, AIA) is required for every business meeting the framework law's own requirements for an imprenditore artigiano (artisan entrepreneur), and the entry itself is constitutive: it is the condition for the reliefs, not a label attached to a business that happens to look like a craft (Art. 5 L. 443/1985). See Normattiva: L. 443/1985, Art. 5. A business briefly over the ordinary headcount limits may keep its entry at up to 20% over, for no more than three months a year, and the register may be kept for a further five years where the artisan entrepreneur dies or is incapacitated, on the conditions the statute sets.
What a Non-EU Founder Needs to Personally Work in Italy
Owning the company and working inside it are two different questions, and the SERP usually collapses them into one.
Owning quotas is not the same as working personally
The Civil Code sets no Italian residence requirement for a company director. The register records only his surname, first name, place and date of birth, domicile and citizenship (Art. 2383(4) c.c.). Every founder and director does need an Italian codice fiscale before signing anything, obtained by a non-resident at the Italian consulate in the country of residence, a topic covered on its own page. Owning quotas is one question; personally carrying on self-employed work inside Italy is a separate one, and every non-EU founder who plans to run the business day to day, rather than merely own it, needs an answer to it.
The conditions for a self-employment permit
Three conditions govern entry for self-employed work. The activity must not be reserved by law to Italian or EU citizens (Art. 26(1) D.Lgs. 286/1998). The applicant must show adequate resources for the activity intended (Art. 26(2)). And the file needs an attestation from the competent authority, no more than three months old, confirming there is no impediment to granting the authorisation (Art. 26(3)).
The annual quotas, and two routes outside them
Ordinary self-employment visas and permits are issued inside annual quotas that the government fixes by 30 November of the preceding year, through the decreto flussi (the annual quota decree) (Art. 3(4) D.Lgs. 286/1998), so timing an application against that calendar matters as much as meeting the substantive conditions. Two routes sit entirely outside the quota: the Italia Startup Visa for the founder of an innovative startup under Art. 25(2) D.L. 179/2012, and the investor visa, open at four investment thresholds from EUR 250,000 to EUR 2,000,000 depending on the vehicle chosen (Art. 26-bis(1) D.Lgs. 286/1998). Either can suit a founder for whom the founder visa route fits better than the ordinary quota.
Tax at the Two Routes, and Why the 15% Flat Rate Usually Is Not Available
The two routes are taxed under entirely different codes, and one popular regime is closed to most foreign founders regardless of turnover.
Company: IRES and IRAP
A company pays IRES at 24% on its taxable income (Agenzia delle Entrate). On top of that, IRAP applies at the standard rate of 3.9% of net production value, which regions may move by up to 0.92 percentage points either way (Art. 16(3) D.Lgs. 446/1997), before adding the two-point surcharge described above for the listed ATECO codes.
Sole trader: IRPEF brackets
A sole trader is taxed personally under IRPEF: 23% on the first EUR 28,000 of income, and 43% above EUR 50,000. The middle band between those two figures carries its own rate, which this page does not state, because the currently displayed text of the article could not be traced to a confirmed amending act. Check the figure in force before relying on it.
The regime forfetario, and its non-resident exclusion
The regime forfetario (flat-rate regime) caps annual revenue at EUR 85,000 and applies a 15% substitute tax in place of income tax, the regional and municipal surcharges and IRAP (Art. 1, commi 54 and 64, L. 190/2014). What most guidance skips is comma 57, letter b): non-residents are excluded from the regime, except those resident in an EU member state or an EEA state with adequate exchange of information who produce at least 75% of their total income in Italy. A foreign founder living outside the EU or EEA, in other words, cannot use this regime regardless of turnover. See Normattiva: L. 190/2014, Art. 1.
VAT and mandatory e-invoicing
IVA (VAT) stands at 22%, with reduced rates of 4%, 5% and 10% depending on the goods or services. Electronic invoicing through the SDI is mandatory for every partita IVA holder resident or established in Italy, on transactions with other parties resident or established here, from the first invoice issued.
The First Year, as a Calendar
Eight deadlines fall in the first twelve months, and they arrive whether or not the founder is watching for them.
Confirmation in 5 days and 7 days, and the director's domicilio digitale
Once the Comunicazione Unica filing is submitted, the chamber confirms the registration to the business's certified email within 5 days, and the individual agencies, tax, INPS, INAIL, report their own outcomes within 7. The receipt itself is valid for starting the business, so a founder does not wait for every downstream confirmation before opening. Since the wording in force from 31 October 2025, a company director also needs a personal domicilio digitale (digital domicile), separate from the company's own, and every company already registered before that date had to report it by 31 December 2025.
Accounts, tax returns and the annual chamber fee
A business registering during the year pays the diritto annuale (annual chamber fee) within 30 days of the registration application, and a business already on the register pays it with the first income-tax payment on account, 30 June 2026, or 30 days later at a 0.40% surcharge. 2026 amounts vary by section and chamber, named here per the Marche 2026 table: EUR 53.00 for a special-section sole trader, EUR 120.00 for the ordinary section or a company, and EUR 66.00 for a secondary establishment of a business whose head office is abroad, all subject to a 20% uplift some chambers have applied for 2026 to 2028 (CCIAA Marche: diritto annuale 2026). A company then drafts its annual accounts within 120 days of year end, 180 in the stated cases, and files the approved accounts within 30 further days, at EUR 65 stamp duty plus EUR 60 plus the OIC contribution. Redditi SC for the 2025 financial year falls due on 2 November 2026, and the annual VAT return is filed between 1 February and 30 April of the following year.
Books, and the now-operative beneficial-owner duty
Accounting books are kept for 10 years from the last entry (Art. 2220 c.c.). Separately, the beneficial-owner register has been operative since 9 January 2026: a first report is due within 30 days of registration, changes within 30 days of occurring, and confirmation every 12 months, all backed by a penalty range of EUR 103 to EUR 1,032 under Art. 2630 c.c.
| Obligation | Body | Statutory deadline | Government charge |
|---|---|---|---|
| Company PEC | Registro delle Imprese | with the filing | EUR 0 + EUR 0 |
| Director's domicilio digitale | Registro delle Imprese | on appointment; existing companies by 31 December 2025 | see the fee table |
| Diritto annuale, new registrant | Camera di commercio | 30 days from the registration application | EUR 53.00 / EUR 120.00 / EUR 66.00 |
| Diritto annuale, thereafter | Camera di commercio | 30 June 2026 (30 July at 0.40%) | as above, +20% for 2026-2028 |
| Draft annual accounts | the members' meeting | 120 days (180 in the stated cases) | none |
| File the approved accounts | Registro delle Imprese | 30 days from approval | EUR 65 + EUR 60 plus the OIC contribution |
| Redditi SC (FY2025) | Agenzia delle Entrate | 2 November 2026 | none |
| Annual VAT return | Agenzia delle Entrate | 1 February to 30 April | none |
| Keep the accounting books | the business | 10 years from the last entry | none |
| Beneficial-owner report | Registro delle Imprese | operative since 9 January 2026; 30 days from registration | penalty EUR 103 to EUR 1,032 |
Buying an Existing Italian Business Instead of Starting One
Starting is not the only route in. Two alternatives sit beside it, and each is a separate transaction with its own filing.
Buying quotas versus buying the azienda
Buying quotas in an existing company is a distinct transaction from starting one: the transfer takes effect against the company from the moment it is deposited with the Register, not from signature (Art. 2470 c.c.). Buying or leasing the azienda itself, the business as a going concern rather than the quotas in the vehicle that owns it, is a separate chamber filing with its own fee line. Nothing is stated here about the required form of that deed or a notary's role in it, since the underlying provision was not independently confirmed for this page.
The third route: a company that was never traded
A third option sits between starting from scratch and buying a trading business: an Italian company that was incorporated and registered but never actually operated. That is what a foreign founder needs before opening a business in Italy through ready-made companies, covered on its own page.
Frequently Asked Questions
Can a foreigner start a business in Italy?
Yes, subject to the reciprocity condition of Art. 16 of the preliminary provisions to the Civil Code, which reaches foreign legal entities too. A foreigner lawfully staying in Italy enjoys the civil rights of an Italian citizen, and the check is not required at all for the permit holders listed in Art. 1(2) D.P.R. 394/1999.
Can an American start a business in Italy?
The answer turns on the reciprocity check, run by the Ministry of Foreign Affairs at the request of the notary or the responsible officer, not on nationality by itself. No country-specific claim can be made without a primary source.
Do I need to live in Italy to own or run an Italian company?
No. The Civil Code sets no residence requirement for directors; the register records only name, birth data, domicile and citizenship. Personally working in Italy is a separate question.
Do I need a visa to start a business in Italy?
Not to hold quotas. To personally carry on self-employed work in Italy the activity must not be reserved to Italian or EU citizens, resources must be shown, and ordinary routes sit inside the quotas fixed by 30 November of the preceding year.
Should I set up a company or register as a sole trader?
A company gives a separate legal person and limited liability at EUR 10,000 of capital and roughly EUR 446 of state charges plus a notary; a sole trader costs EUR 17.50 plus EUR 18.00 to register, has no liability shield, and is taxed personally under IRPEF.
What is a ditta individuale?
A sole trader: a natural person carrying on business, entered in the Register of Companies within 30 days of the start of the business, with no share capital and no notarial deed.
Can I use the 15% flat tax regime as a foreigner?
Only if you are resident in an EU or EEA state with adequate exchange of information and produce at least 75% of your total income in Italy; otherwise non-residents are excluded from the regime.
Do I need a business licence in Italy?
For most activities the licence has been replaced by a SCIA filed with the municipal SUAP, and the activity may start on the day of filing; defence, public security, immigration, asylum, citizenship, justice and finance sit outside the SCIA and still need an express title.
Does registering the business mean I can start trading?
No. The register entry creates the company or records the sole trader; whether the doors may open depends on the ATECO activity and the regime D.Lgs. 222/2016 assigns to it. A company can be registered expressly without an immediate start of economic activity.
What is an ATECO code and why does it matter?
The ISTAT classification of the activity, ATECO 2025 since 1 January 2025 and operational since 1 April 2025, running to six digits. It drives the administrative regime, the INPS scheme, the INAIL tariff and, under D.L. 21/2026, an IRAP surcharge.
Do I have to register with INPS and INAIL separately, and what do they cost?
Both positions open through the same single filing. In 2026 the rates are 24% for artisans and 24.48% for traders, plus EUR 0.62 a month for maternity, with a minimum owed even where the income assessed is lower or negative.
I own quotas in my own S.r.l. and I work in it. Do I owe Italian social security?
A working member's contribution base includes the share of the company's business income attributed to him by profit quota, regardless of what the meeting resolved and regardless of whether it was distributed.