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Worker's Self-Employment Data

Net monthly income = gross revenue / 12 - deductible expenses

Result Contribution RETA

Monthly Contribution (30.6%)
310,00 EUR
Annual Contribution
3719,99 EUR
Savings vs Maximum Base
3734,17 Yearly rate
Income Slab1.850–2.030 EUR/mes netos
Minimum Base of the Rung1013,07 EUR
Maximum Base of the Step2030,00 EUR
Base Selection1013,07 EUR
Monthly Contribution RETA310,00 EUR

Come utilizzare Calcolatore Contributo Autonomo RETA 2026

Estimate your monthly net income

Net income is gross revenue minus deductible expenses (excluding VAT). Annual forecast divided by 12.

Choose minimum or maximum step size

Inside your tier you can choose between the minimum base rate (lower contribution but lower performance) or the maximum (higher contribution and higher performance).

Annual Convention

At the end of the exercise, the TGSS (General Treasury of Social Security) compares actual income with declared income and adjusts the contribution (refund or additional payment).

Suggerimenti

  • Minimum contribution for autonomous individuals in 2026 starts at €230/month for low-income earners (scale 1, base rate €653.59).
  • You can change your contribution base up to 6 times a year to adjust it to your income prediction.
  • Autonomous "societarians" (SL administrators with participation > 50%) have a higher minimum specific base.
  • Autonomous "collaborators" (spouse or family members) have their own contribution rules.

Domande frequenti

What is the new system for autonomous worker taxation?

Since 2023, autonomous workers pay based on their real net income (net returns). There are 15 income brackets with minimum and maximum bases. The monthly quota is calculated by applying the 30.6% rate to the chosen base.

When is regularization done?

The TGS will automatically regulate in the next year: if you have paid for a higher base than your real income corresponds to, they'll refund it; if you've paid less, you must pay the difference.

What base should I choose?

Minimum Base is the short-term economic option but generates lower benefits (retirement, disability, leave). Maximum Base maximizes future benefits but increases monthly costs.

Does a flat rate exist for new autonomous vehicles?

Yes. Flat rate of €80/month for the first year if you've never had a claim or your income was low in the two years prior. Can be extended if income is low.