Italy (Regime Forfettario) vs. Spain (Autónomo) — 2026 Tax Comparison
Compare 2026 net take-home pay, VAT rules, startup tax reliefs, and social contributions between Italy’s Partita IVA Regime Forfettario and Spain’s Autónomo regime.
- Up to 85,000 €/yr: Italy’s Regime Forfettario (5% startup tax for 5 years or 15% standard tax on 67%/78% ATECO base) plus 85,000 € domestic VAT exemption substantially outperforms Spain’s progressive IRPF (19–47%).
- Above 85,000 €/yr: Italy’s Forfettario terminates at 85,000 € (100,000 € immediate mid-year exit), whereas Spain’s Estimación Directa Simplificada continues up to 600,000 €/yr with capped RETA social security (~598 €/mo max).
- Domestic B2C VAT: Italy exempts Forfettario freelancers from charging 22% IVA up to 85,000 €/yr, whereas Spain charges 21% IVA from the first euro on domestic taxable services.
| Gross Revenue (Yr) | Italy Net (Burden) | Spain Net (Burden) | Italy vs. Spain |
|---|---|---|---|
| 30,000.00 € | 22,530.94 € (24.9%) | 20,894.39 € (30.4%) | +1,636.55 € |
| 60,000.00 € | 45,061.88 € (24.9%) | 39,768.34 € (33.7%) | +5,293.54 € |
| 85,000.00 € | 63,837.66 € (24.9%) | 53,794.49 € (36.7%) | +10,043.17 € |
| 100,000.00 € | 75,103.14 € (24.9%) | 62,044.49 € (38.0%) | +13,058.65 € |
| 120,000.00 € | 90,123.76 € (24.9%) | 73,044.49 € (39.1%) | +17,079.27 € |