Italy

Europe

Register a Partita IVA. Under €85k turnover the regime forfettario (5% then 15%) is very favourable; otherwise ordinary IRPEF 23–43%. INPS contributions apply in all cases.

Classification

Self-employment income (reddito di lavoro autonomo) via a Partita IVA — not capital gains.

Taux d'imposition

Ordinary IRPEF ~23–43% + local surtaxes; OR regime forfettario flat 15% (5% first 5 years) if turnover ≤ €85,000, on a ~78% coefficient of revenue.

Cotisations sociales

INPS Gestione Separata ~26–27% of taxable income for professionals without their own fund.

Immatriculation / régime

Open a Partita IVA; mandatory e-invoicing (FatturaPA). Regime forfettario is the attractive option under the turnover cap.

Payouts en crypto

USDC is income at EUR value on receipt (part of turnover); a later disposal can fall under Italy's crypto capital-gains rules.

Sources

taxsummaries.pwc.com

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.

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