Simulator Self-Employed Business / Small Business 2026

Simulate your micro-business expenses: pension contributions (12.3%-21.2%), self-assessment tax, maximum turnover, annual and monthly net income.

Activity Parameters

Set a fixed rate on turnover (1%/1.7%/2.2%). Convenient if the marginal tax rate of IRPEF (TMI) is greater than 11%

Results

Net Income
29 858,45 EUR/anno
Monthly Gross Income
2 488,20 EUR
Total Charges
10 141,55 EUR
Contributi Previdenziali (21.2%)
8 480,00 EUR
Set Income Tax
1 661,55 EUR
Total Debt Share
25.4%
Revenue40 000,00 EUR
Deduzione forfettaria (34.0%)-13 600,00 EUR
taxable income26 400,00 EUR
Pension Contributions-8 480,00 EUR
Net income29 858,45 EUR

Come utilizzare This simulator

Insert your forecasted tax return

Indicate your annual expected revenue in euros. The simulator checks if you exceed the maximum micro-enterprise threshold and calculates the resulting costs.

Choose your activity type

Sales of goods (12.3%), performance BIC (21.2%), BNC or free professions CIPAV (21.2%). Choice affects pension contributions and tax deductions.

Opt out of voluntary donations

Concessionary payment of IRPEF (1% sales / 1.7% BIC / 2.2% BNC) is convenient if your marginal tax rate exceeds 11%. Otherwise, progressive brackets are more favorable.

Analyze Net Income and Expenses

The simulator shows the net income after all expenses, taxable income, calculated tax, and total expense rate.

Suggerimenti

  • With ACRE, pension contributions are reduced by 50% in the first year - check your eligibility.
  • Basic VAT exemption threshold applies up to €37,800 for services and €92,900 for sales (2026 thresholds).
  • Maximum micro-enterprise for sales (188,700 EUR) has been increased - traders can remain in the micro regime up to this turnover.
  • Concessionary payment is not applicable if RFR N-2 exceeds €27,478 (2026 threshold).

Domande frequenti

What is the tax refund?

Contribute to your tax and social security payments at the same time, with a fixed rate applied to net income (1%, 1.7% or 2.2%). It's advantageous if your overall income puts you in a higher tax bracket. Condition: RFR N-2 < €27,478 per part.

What happens if I go over the limit?

If your turnover exceeds the threshold for two consecutive years, you automatically switch to a real regime. In an over-turn year, you remain in micro-enterprise but may need to collect VAT (VAT franchise: €36,800 for services / €91,900 for sales).

Do social security contributions entitle you to retirement?

Yes, but benefits are calculated based on net professional income. Contributions include basic pension, complementary (CNAV + CNAVPL/RSI depending on activity), illness, maternity, and training.

Do there exist any startup contribution exemptions?

Yes: ACRE offers a 50% discount on social contributions during the first year of activity for eligible beneficiaries (job seekers, under 26, etc.).