---
name: it-inps-artigiani-commercianti
description: "Italian INPS pension contributions for artigiani (craft businesses) and commercianti (traders and shopkeepers), tax year 2026, plus a map of the professional pension funds (casse). Covers who must register (owners, family helpers, working SRL members), the 2026 minimum income of EUR 18,808 and the fixed contributions on it, the 24% and 24.48% rates and the extra point above EUR 56,224, the two maximums (pre-1996 and post-1995 insured), maternity, the four fixed instalments and the percentage acconti and saldo with the income tax, the 35% cut for forfettari, the 50% cut for over-65 pensioners, sanzioni civili, Quadro RR section I and F24 codes. Trigger on: contributi INPS artigiani, commercianti, gestione IVS, minimale, contributi fissi, Cassetto previdenziale, AF CF AP CP, Cassa Forense, Inarcassa, CNPADC, ENPAM. Out of scope: gestione separata (it-inps-contributions), employees (italy-payroll), forfettario tax (it-regime-forfettario), income tax (it-income-tax), acconti method (it-est"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/it-inps-artigiani-commercianti"
  jurisdiction: "IT"
  tax_year: "2026"
  last_updated: "2026-10-23"
  authored_by: "Ryan Duguid"
  trust_label: "Accountant-authored"
  review_status: "pending_review"
---

# INPS contributions for artigiani and commercianti, and the professional funds (Italy, 2026)

People who run a craft business (artigiani) or a trading business (commercianti) in their own name pay pension contributions to one of two INPS self-employed schemes: the gestione artigiani or the gestione commercianti. They pay a fixed amount on a minimum income in four instalments, then a percentage on the income above that minimum together with the income tax. Professionals with a VAT number are not in these schemes: they pay the INPS gestione separata or their own professional fund (cassa). The 2026 figures come from INPS Circolare n. 14 of 9 February 2026. Return and payment rules come from INPS Circolare n. 62 of 27 May 2026 and the Redditi PF 2026 instructions.

See also, not repeated here:
- `it-inps-contributions`: the gestione separata for professionals with no cassa.
- `italy-payroll`: INPS for employees.
- `it-regime-forfettario`: the flat-rate regime and how contributions paid reduce its taxable income.
- `it-income-tax`: business income under the regime ordinario, and the deduction of contributions under TUIR art. 10.
- `it-estimated-tax`: how the income tax acconti and saldo are worked out and paid.

## Who this applies to

**Commercianti.** Under L. 662/1996 art. 1 c. 203, a person must enrol in the gestione commercianti if they:
- (a) own or run in their own name a business organised and run mainly with their own work and that of their family (relatives to the third degree), whatever the number of employees, or are a family member placed in charge of a point of sale;
- (b) carry the full responsibility and risk of the business (not required for SRL members or family members in charge of a point of sale);
- (c) work in the business personally, habitually and as their main activity ("abitualità e prevalenza");
- (d) hold any licence or register entry the activity requires.

**Artigiani.** An artisan entrepreneur is someone who runs a craft business personally, professionally and as owner, carries its full responsibility and risk, and does most of the work, including manual work, in the production process (L. 443/1985 art. 2). Enrolment follows registration of the business as artisan.

**Family helpers (coadiuvanti and coadiutori).** Relatives who work habitually and mainly in the business are enrolled too, under the owner's position. The owner pays their contributions and can assign them part of the business income, but the helpers' shares together cannot exceed 49% of the business income (L. 233/1990 art. 1 c. 5). In a legally formed family business (impresa familiare), each person's share is the one declared for income tax (Circolare 14/2026, para. 6).

**SRL members.** A member of an SRL who works in the company habitually and as their main activity is enrolled as artigiano or commerciante. Their contribution base is their own business income plus the part of the SRL's business income that matches their profit share, distributed or not. Dividends from a company in which the person does not work are not part of the base (Circolare 62/2026, para. 2.1; Redditi PF 2026, Fascicolo 2, Quadro RR). If the member is also paid as a director, the director's fees fall in the gestione separata (see `it-inps-contributions`).

**Who is out.**
- Professionals who earn self-employment income (lavoro autonomo, TUIR art. 53) and have no fund: gestione separata (`it-inps-contributions`).
- Professionals on an Albo with their own fund (avvocati, commercialisti, ingegneri, architetti, medici and others): the cassa, see "The professional funds" below.
- Employees: `italy-payroll`.
- Room renters (affittacamere) and third and fourth group insurance producers enrolled as commercianti pay no minimum: only the percentage on actual income plus maternity (Circolare 14/2026, para. 7).

## Rates, bands and thresholds

All 2026 figures below are from INPS Circolare n. 14 of 9 February 2026 (https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf) unless another source is named.

| Item | Artigiani | Commercianti | Tax year | Source |
|---|---|---|---|---|
| Contribution rate, owners and family helpers, income up to EUR 56,224 | 24% | 24.48% | 2026 | Circolare 14/2026, para. 1 and 3 |
| of which: indemnity fund for closing a shop (commercianti only) | n/a | 0.48% | 2026 | Circolare 14/2026, para. 1 (L. 178/2020 art. 1 c. 380) |
| Rate on income above EUR 56,224 (one extra point) | 25% | 25.48% | 2026 | Circolare 14/2026, para. 3 (D.L. 384/1992 art. 3-ter) |
| Minimum income (minimale) | EUR 18,808 | EUR 18,808 | 2026 | Circolare 14/2026, para. 2 |
| Pension contribution on the minimale (yearly) | EUR 4,513.92 | EUR 4,604.20 | 2026 | Circolare 14/2026, para. 2 |
| Maternity contribution | EUR 0.62 a month (EUR 7.44 a year) | EUR 0.62 a month (EUR 7.44 a year) | 2026 | Circolare 14/2026, para. 1 |
| Total fixed contribution on the minimale (yearly) | EUR 4,521.36 | EUR 4,611.64 | 2026 | Circolare 14/2026, para. 2 |
| Monthly fixed contribution, part-year | EUR 376.78 | EUR 384.31 | 2026 | Circolare 14/2026, para. 2 |
| Maximum income (massimale), insured before 1 January 1996 | EUR 93,707 | EUR 93,707 | 2026 | Circolare 14/2026, para. 4 |
| Maximum pension contribution, insured before 1996 | EUR 22,864.51 | EUR 23,314.31 | 2026 | Circolare 14/2026, para. 4 |
| Maximum income, first insured from 1 January 1996 with no earlier contributions | EUR 122,295 (not split by month) | EUR 122,295 | 2026 | Circolare 14/2026, para. 4 (L. 335/1995 art. 2 c. 18) |
| Maximum pension contribution, insured from 1996 | EUR 30,011.51 | EUR 30,598.53 | 2026 | Circolare 14/2026, para. 4 |
| Forfettari who opt in: cut on the whole contribution | 35% | 35% | 2026 | L. 190/2014 art. 1 c. 77; Circolare 14/2026, para. 8 |
| Over-65s already drawing an INPS pension: cut | 50% | 50% | 2026 | L. 449/1997 art. 59 c. 15; Circolare 14/2026, para. 1 |
| New enrolments during 2025: cut on the pension rate | 50% for 36 months | 50% for 36 months | 2025 to 2028 | L. 207/2024 art. 1 c. 186; INPS news of April 2025 on Circolare 83/2025 |
| Late payment of saldo and first acconto by up to 30 days | add 0.40% | add 0.40% | 2026 | Circolare 62/2026, para. 3 |

**Under-21 helpers.** L. 233/1990 art. 1 c. 2 set a lower rate for helpers under 21. The rates were then raised step by step to 24% for everyone, and INPS says that level was reached in 2025 for helpers aged 21 or under as well (Circolare 38/2025). For 2026 there is one rate for owners and helpers of any age (Circolare 14/2026, para. 1).

**How the minimale is built.** 312 times the 2026 daily minimum wage for craft and trade workers (EUR 58.13), plus EUR 671.39 (L. 233/1990 art. 1 c. 3; L. 415/1991 art. 6), after a 1.4% ISTAT price rise (Circolare 14/2026, para. 2).

**Limits are personal.** The minimale and the massimale apply to each person in the business, not to the business as a whole (Circolare 14/2026, para. 2 and 4). For someone insured before 1996, the minimale and the EUR 93,707 massimale are scaled to the months of activity in a part year. The EUR 122,295 massimale is not scaled (Redditi PF 2026, Fascicolo 2, Quadro RR).

## The taxable base

**All business income, same year.** The contribution is worked out on all business income (reddito d'impresa) declared for IRPEF in the year, not only the income from the activity that requires enrolment (D.L. 384/1992 art. 3-bis; Circolare 14/2026, para. 5). The 2026 contribution is based on 2026 income, declared in 2027.

**Which return lines.** For someone not in the concordato preventivo biennale, INPS builds the base from Quadro RF (ordinary accounts), RG (simplified accounts) and RH (share of partnership income), net of losses brought forward, plus RS37 column 15 (Circolare 62/2026, para. 2.1). SRL members add their profit share of the SRL's business income. Someone in the concordato preventivo biennale pays on the agreed income, or on actual income if they choose to and it is higher (Circolare 14/2026, para. 5).

**Forfettari.** The base is the forfettario income before contributions: the sum of LM34 column 1, less losses brought forward in LM37 (Circolare 62/2026, para. 2.1). Leaving any column of Quadro LM section III blank or wrong loses the 35% cut.

**Three layers.**
1. Fixed contribution on the minimale: due even if income is lower than EUR 18,808, nil or a loss (except affittacamere and insurance producers).
2. Percentage on income above EUR 18,808 up to EUR 56,224: 24% or 24.48%.
3. Percentage on income above EUR 56,224 up to the massimale: 25% or 25.48%.

**Helpers.** The owner's line in Quadro RR is the business income less the income assigned to helpers (Circolare 62/2026, para. 2.1). Each helper has their own minimale and percentage.

**Forfettari: the 35% cut.** A forfettario running a business may ask INPS to apply a reduced regime (L. 190/2014 art. 1 c. 77 to 84). The base is the forfettario income, and the whole contribution, on the minimale and above it, is cut by 35% (comma 77; INPS Circolare 35/2016). Maternity of EUR 7.44 is still due in full (Circolare 35/2016). Points to know:
- Paying at least the normal contribution on the minimale (EUR 4,513.92 or EUR 4,604.20 for 2026) credits all 12 months for pension. Paying less credits fewer months in proportion (L. 335/1995 art. 2 c. 29; Circolare 35/2016).
- Someone already in business opts in by 28 February. Someone starting a business applies as soon as INPS confirms the enrolment. A late request works from the next year (comma 83; Circolare 35/2016, para. 3).
- The cut stays for later years unless the person gives it up. Giving it up, or leaving the forfettario, ends it for good (comma 82; Circolare 14/2026, para. 8).
- The over-65 cut and the under-21 rate do not combine with it (commi 80 and 81).
- It applies to artigiani and commercianti only, never to the gestione separata.

**Over-65 pensioners.** Owners and helpers over 65 who already draw an INPS pension pay 50% of the contributions (L. 449/1997 art. 59 c. 15; Circolare 14/2026, para. 1).

**New enrolments in 2025.** People who enrolled for the first time in either scheme during 2025 and earn business income, including forfettari, get 50% off the pension rate for 36 months from the start. Maternity, and for commercianti the 0.48% indemnity part, stay in full. It must be asked for through the INPS "Portale delle Agevolazioni", is capped at EUR 300,000 over the three years, and cannot be combined with the forfettario 35% cut or the over-65 cut (L. 207/2024 art. 1 c. 186; INPS news page on Circolare 83/2025). Quadro RR flags it with code E.

**Income tax.** Contributions paid in the year are deductible from total income under the regime ordinario (TUIR art. 10, see `it-income-tax`). In the forfettario they reduce the forfettario income (see `it-regime-forfettario`).

## Deadlines and filing

**Enrolment.** Enrolment in the gestione artigiani or commercianti follows the business start filings. Until INPS assigns the company code ("codice azienda"), the person does not fill in Quadro RR section I (Redditi PF 2026, Fascicolo 2).

**Fixed contributions on the minimale, 2026.** Four F24 instalments, using the amounts and codeline in the INPS "Cassetto previdenziale artigiani e commercianti":

| Instalment | Date in Circolare 14/2026 |
|---|---|
| 1st | 18 May 2026 |
| 2nd | 20 August 2026 |
| 3rd | 16 November 2026 |
| 4th | 16 February 2027 |

The third instalment is due on Monday 16 November 2026: that is the date in Circolare 14/2026, para. 9, and the INPS page "F24 per artigiani e commercianti" gives 16 November as the standing date. The INPS information pages "Aliquote e contributi" print 17 November 2026; the circolare governs.

**Forfettari with the 35% cut.** They still pay the contribution on the minimale, cut by 35%, and the EUR 7.44 maternity on these four fixed dates (Circolare 35/2016, para. 1). The contribution on income above the minimale goes with the income tax acconti and saldo (L. 190/2014 art. 1 c. 79).

**Percentage on income above the minimale.** Paid with the income tax (D.L. 63/2002; Circolare 62/2026, para. 3):
- Two acconti of equal amount, worked out on the previous year's business income (INPS information pages for artigiani and commercianti).
- The saldo, the following year, once the actual income is known: what is due on the actual income less the fixed contributions and acconti paid (Circolare 14/2026, para. 5).
- In 2026: saldo 2025 and first acconto 2026 by 30 June 2026, or by 30 July 2026 with 0.40% interest. Second acconto 2026 by 30 November 2026 (Circolare 62/2026, para. 3).
- The saldo and first acconto on the excess can be paid in instalments, finished by 16 December of the same year. The fixed minimale contributions cannot (Circolare 62/2026, para. 4).

**Return.** Modello Redditi PF, Quadro RR section I, filed with the income tax return. Each person in the business gets a line: income (column 3), the minimale and its contribution (columns 10 to 22), and the contribution on the excess (columns 24 to 36). Column 7 codes the cut: A for over-65 pensioners, C for forfettari, D for forfettari who passed EUR 100,000 during the year, E for 2025 new enrolments. Column 3 must be filled in even when income is below the minimale (Redditi PF 2026, Fascicolo 2; Circolare 62/2026, para. 2.1).

**F24 codes (causali).** AF and CF: fixed contributions, artigiani and commercianti. AP and CP: the percentage contributions. API and CPI: the 0.40% and instalment interest (Circolare 62/2026, para. 3 to 5). A credit in Quadro RR can be set off on F24 using 2025 as the reference year; older credits need a refund or offset claim to INPS (Circolare 62/2026, para. 5.1).

**From 2027.** The payment rules in D.Lgs. 241/1997 arts. 17 to 28 are repealed from 1 January 2027 and replaced by D.Lgs. 33/2025 (Circolare 62/2026, note 1). The 2027 dates were not read for this skill.

## Penalties and interest

**Sanzioni civili (L. 388/2000 art. 116 c. 8, as in force on 22 October 2026).**

| Case | Penalty | Cap |
|---|---|---|
| Late or missing payment of an amount shown in returns or records (omissione) | Yearly rate equal to the official reference rate plus 5.5 points | 40% of the unpaid contributions |
| Paid within 120 days, in one go, before any INPS request | Official reference rate only, no 5.5-point uplift | 40% |
| Evasion: returns not filed or untrue, with intent to avoid contributions (evasione) | 30% a year | 60% |
| Evasion self-reported within 12 months of the due date, before any INPS request, paid within 30 days | Official reference rate plus 5.5 points a year | 40% |
| Same, paid within 90 days | Official reference rate plus 7.5 points a year | 40% |
| Debt found by INPS or an inspection, paid within 30 days of notice | Half of the omissione or evasione rate | |

**The reference rate now.** The "tasso ufficiale di riferimento" is the ECB main refinancing rate (D.M. 26 September 2005, cited in INPS Circolare 98/2026, note 1). From 16 September 2026 it is 2.65%, so the yearly rates are (Circolare 98/2026, para. 3):
- omissione: 8.15%;
- omissione paid within 120 days, in one go, before any INPS request: 2.65%;
- evasion self-reported within 12 months: 8.15% if paid within 30 days, 10.15% if paid within 90 days;
- evasion otherwise: 30%, capped at 60%.

The rate before 16 September 2026 was 2.40% (from 17 June 2026) and before that 2.15% (from 11 June 2025) (ECB key interest rates page).

Once the cap is reached and the debt is still unpaid, late-payment interest (interessi di mora) runs under D.P.R. 602/1973 art. 30 (L. 388/2000 art. 116 c. 9).

**Paying up to 30 days late with the income tax.** For saldo and first acconto, paying between 30 June and 30 July 2026 with 0.40% added is not late (Circolare 62/2026, para. 3).

## Cross-border points

- **EU, EEA and Switzerland.** One country's social security applies at a time, under Regulation (EC) 883/2004. A self-employed person who normally works in Italy can work temporarily in another EU country for up to 24 months doing a similar activity and stay in INPS, with an A1 certificate requested from INPS before leaving (INPS page "Certificato di distacco del lavoratore in paesi Ue", citing art. 12 of Reg. 883/2004 and art. 14 of Reg. 987/2009). Work in two or more countries at once follows other rules not covered here.
- **Income from abroad.** The base is all business income declared for IRPEF (Circolare 14/2026, para. 5). For someone tax resident in Italy that includes business income from abroad.
- **Impatriati.** For people using the impatriati regime, INPS takes the business income from RG34 or RF99 instead of the usual lines (Circolare 62/2026, para. 2.1). See `it-impatriati`.
- Residence, treaties and moving in or out: `it-cross-border`.

## The professional funds (casse)

Professionals on a regulated Albo with their own fund pay that fund instead of INPS. If they do not pay the fund's subjective contribution, they fall into the gestione separata (see `it-inps-contributions`, R-IT-INPS-2). Most funds charge two contributions:
- **Soggettivo (subjective):** a percentage of the professional's net income, with a yearly minimum. This builds the pension.
- **Integrativo (integrative):** a percentage of the VAT turnover, charged to clients on the invoice, with a yearly minimum.

Figures are shown only where read on the fund's own site on 23 October 2026.

| Fund | Who is in it | Soggettivo | Integrativo | Minimums for 2026 | Source |
|---|---|---|---|---|---|
| Cassa Forense | Lawyers (avvocati) | 17% on 2026 income up to EUR 131,800, 3% above | 4% of VAT turnover | EUR 2,790 soggettivo, EUR 355 integrativo (half for those enrolled before 35, first six years) | Cassa Forense contribution table and January 2025 vademecum |
| CNPADC | Dottori commercialisti | 12% to 100% (the member chooses) up to EUR 209,300 | 4% of VAT turnover | EUR 3,180 soggettivo, EUR 954 integrativo, maternity EUR 79.09 | CNPADC "Quanto, quando e come versare i contributi" |
| Inarcassa | Engineers and architects in private practice | 14.5% (the site states it for 2025 income, up to EUR 145,550); 2026 income: not yet confirmed | 4% of VAT turnover | EUR 2,785 soggettivo, EUR 850 integrativo (provisional, awaiting ministry approval) | Inarcassa "Contributi per gli iscritti" |
| ENPAM | Doctors and dentists | Quota B: 19.5% (the site states it for 2025 income, up to EUR 150,000, 1% above); 2026 income: not yet confirmed | n/a | Quota A by age: EUR 304.73 to 30, EUR 591.47 30 to 35, EUR 1,109.92 35 to 40, EUR 2,049.83 from 40, plus EUR 84.26 maternity | ENPAM "Contributi di Quota A" and "Aliquota intera Quota B" |
| Cassa del Notariato | Notaries | Not yet confirmed | Not yet confirmed | Not yet confirmed | not read |
| ENPACL | Labour consultants (consulenti del lavoro) | Not yet confirmed | Not yet confirmed | Not yet confirmed | not read |
| CIPAG | Surveyors (geometri) | Not yet confirmed | Not yet confirmed | Not yet confirmed | not read |
| EPPI | Industrial experts (periti industriali) | Not yet confirmed | Not yet confirmed | Not yet confirmed | not read |
| ENPAV | Vets | Not yet confirmed | Not yet confirmed | Not yet confirmed | not read |
| ENPAF | Pharmacists | Not yet confirmed | Not yet confirmed | Not yet confirmed | not read |
| ENPAP | Psychologists | Not yet confirmed | Not yet confirmed | Not yet confirmed | not read |
| ENPAPI | Nurses in private practice | Not yet confirmed | Not yet confirmed | Not yet confirmed | not read |
| EPAP | Agronomists, geologists, chemists, actuaries | Not yet confirmed | Not yet confirmed | Not yet confirmed | not read |
| CNPR | Ragionieri and periti commerciali | Not yet confirmed | Not yet confirmed | Not yet confirmed | not read |

**Timing differs by fund.** Cassa Forense: the minimums fall due in the year itself, and the percentage on 2026 income is self-assessed on Mod. 5/2027 and paid in two instalments, 30 September and 31 December 2027 (the 2026 notes give those dates for 2025 income). CNPADC: the minimums are paid in two instalments, normally 31 May and 31 October (for 2026, 1 June and 2 November, per the CNPADC notices); the excess over the minimums is worked out on the previous year's income, declared by 1 December and paid by 20 December (CNPADC "Quanto, quando e come versare i contributi"). Check the fund's own calendar for the others.

## Worked examples

### Example 1: commerciante, regime ordinario, EUR 40,000 business income

Giulia runs a clothes shop as a sole trader. She first enrolled in 2008 and had no contributions before 1996, so the EUR 122,295 massimale applies; her income is far below it. No helpers, no cuts. Her 2026 business income (Quadro RG) is EUR 40,000.

1. Fixed contributions for 2026: EUR 4,604.20 pension plus EUR 7.44 maternity = EUR 4,611.64, paid in four F24 instalments of EUR 1,152.91 (18 May, 20 August, 16 November 2026 and 16 February 2027).
2. Percentage on the excess: (EUR 40,000 - EUR 18,808) x 24.48% = EUR 5,187.80. All of her income is below EUR 56,224, so the extra point does not apply.
3. Total 2026 contributions: EUR 9,799.44.
4. During 2026 she paid two acconti on the excess, worked out on her 2025 income of EUR 36,000. Her F24 receipts show EUR 2,104.30 each, EUR 4,208.60 in total.
5. The saldo for 2026, due with the income tax in June 2027: EUR 5,187.80 - EUR 4,208.60 = EUR 979.20.
6. For income tax, the contributions she actually paid in a year are deductible from total income under TUIR art. 10 (see `it-income-tax`).

```oa-check
name: Commerciante, ordinary regime, 2026 business income EUR 40,000
inputs:
  business_income: 40000
  minimale: 18808
  rate: 0.2448
  maternity_monthly: 0.62
  acconti_paid: 4208.60
steps:
  - fixed_ivs: round(minimale * rate, 2)
  - maternity: maternity_monthly * 12
  - fixed_total: fixed_ivs + maternity
  - quarterly_instalment: round(fixed_total / 4, 2)
  - excess_contribution: round((business_income - minimale) * rate, 2)
  - total_2026: fixed_total + excess_contribution
  - saldo_june_2027: excess_contribution - acconti_paid
expected:
  fixed_ivs: 4604.20
  fixed_total: 4611.64
  quarterly_instalment: 1152.91
  excess_contribution: 5187.80
  total_2026: 9799.44
  saldo_june_2027: 979.20
```

### Example 2: the same trader in the forfettario, with the 35% cut

Now Giulia sells non-food goods at markets (ATECO 47.82 to 47.89) under the regime forfettario. The coefficient for that group is 54% (see `it-regime-forfettario`). Her 2026 receipts are EUR 74,000, so her forfettario income (LM34 column 1) is EUR 39,960. She opted in to the INPS cut by 28 February 2026.

1. Normal contribution on EUR 39,960 at 24.48%: EUR 9,782.21.
2. Cut by 35%: EUR 9,782.21 x 65% = EUR 6,358.44. Of this, EUR 2,992.73 is on the minimale and EUR 3,365.71 on the excess.
3. Maternity is not cut: EUR 7.44. Total 2026 contributions: EUR 6,365.88.
4. Saving against the ordinary regime on the same income: EUR 3,423.77.
5. Pension credit: she pays EUR 6,358.44, more than the normal EUR 4,604.20 on the minimale, so all 12 months are credited. Her pension builds on what she actually paid, so the cut also lowers her future pension.
6. The contributions she pays in 2026 reduce her 2026 forfettario income before the 15% or 5% tax (see `it-regime-forfettario`).

```oa-check
name: Forfettario street trader, 35% INPS cut, 2026
inputs:
  receipts: 74000
  coefficient: 0.54
  minimale: 18808
  rate: 0.2448
  cut: 0.35
  maternity: 7.44
  full_minimale_contribution: 4604.20
steps:
  - forfettario_income: receipts * coefficient
  - full_contribution: forfettario_income * rate
  - reduced_contribution: round(full_contribution * (1 - cut), 2)
  - reduced_on_minimale: round(minimale * rate * (1 - cut), 2)
  - reduced_on_excess: round((forfettario_income - minimale) * rate * (1 - cut), 2)
  - total_2026: reduced_contribution + maternity
  - saving: round(full_contribution, 2) - reduced_contribution
  - months_credited: min(12, floor(reduced_contribution / full_minimale_contribution * 12))
expected:
  forfettario_income: 39960
  reduced_contribution: 6358.44
  reduced_on_minimale: 2992.73
  reduced_on_excess: 3365.71
  total_2026: 6365.88
  saving: 3423.77
  months_credited: 12
```

## Ask the client first

1. Is the business enrolled as artigiano or commerciante, and since when? Did you have any INPS contributions before 1 January 1996? (Rate and massimale.)
2. Are you in the regime forfettario, and did you apply for the INPS 35% cut? (Base and cut.)
3. Do family members or SRL partners work in the business, and what share of income goes to each? (Each has their own minimale.)
4. Are you over 65 and already drawing an INPS pension, or did you first enrol during 2025? (50% cuts.)
5. What was your business income last year and this year, and what did you pay on F24 with codes AF, CF, AP or CP? (Acconti and saldo.)
6. If you are a professional on an Albo: which fund are you in, and do you pay its subjective contribution? (Cassa or gestione separata.)

## Sources

| Source | URL | Read on |
|---|---|---|
| INPS Circolare n. 14 of 9 February 2026, artigiani and commercianti contributions for 2026 | https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15162/Allegati/16561_Circolare-numero-14-del-09-02-2026.pdf | 2026-10-22 |
| INPS Circolare n. 62 of 27 May 2026, Quadro RR, saldo 2025 and acconti 2026 | https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/05/Circolare_15271/Allegati/16793_Circolare-numero-62-del-27-05-2026.pdf | 2026-10-22 |
| INPS Circolare n. 38 of 7 February 2025 (under-21 rate reached 24%) | https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2025/02/Circolare_14820/Allegati/15892_Circolare-numero-38-del-07-02-2025.pdf | 2026-10-23 |
| INPS Circolare n. 35 of 19 February 2016 (forfettari, 35% cut, maternity, month credit) | https://www.inps.it/bussola/VisualizzaDoc.aspx?sVirtualURL=%2FCircolari%2FCircolare+numero+35+del+19-02-2016.htm | 2026-10-23 |
| INPS, "Aliquote e contributi artigiani" | https://www.inps.it/it/it/dettaglio-approfondimento.schede-informative.49847.aliquote-e-contributi-artigiani.html | 2026-10-23 |
| INPS, "Aliquote e contributi commercianti" | https://www.inps.it/it/it/dettaglio-approfondimento.schede-informative.49849.aliquote-e-contributi-commercianti.html | 2026-10-23 |
| INPS news, 50% cut for 2025 new enrolments (Circolare 83/2025) | https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2025.04.artigiani-e-commercianti-riduzione-contributiva-ai-nuovi-iscritti.html | 2026-10-23 |
| INPS, "Certificato di distacco del lavoratore in paesi Ue" | https://www.inps.it/it/it/dettaglio-approfondimento.schede-informative.certificato-di-distacco-del-lavoratore-in-paesi-ue.html | 2026-10-23 |
| L. 233/1990 art. 1 (minimale, massimale, helpers' 49%) | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:1990-08-02;233~art1 | 2026-10-23 |
| L. 662/1996 art. 1 c. 203 (who enrols as commerciante) | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:1996-12-23;662~art1 | 2026-10-23 |
| L. 443/1985 art. 2 (artisan entrepreneur) | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:1985-08-08;443~art2 | 2026-10-23 |
| L. 335/1995 art. 2 (c. 18 massimale, c. 26 gestione separata) | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:1995-08-08;335~art2 | 2026-10-23 |
| L. 190/2014 art. 1 c. 77 to 84 (forfettari INPS regime), as in force on 22 October 2026 | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2014-12-23;190~art1!vig=2026-10-22 | 2026-10-23 |
| L. 388/2000 art. 116 c. 8 and 9 (sanzioni civili), as in force on 22 October 2026 | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2000-12-23;388~art116!vig=2026-10-22 | 2026-10-23 |
| Agenzia delle Entrate, Redditi PF 2026 instructions, Fascicolo 2, Quadro RR | https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf2_istruzioni_2026_agg-13-05-2026 | 2026-10-23 |
| Cassa Forense, table of minimum contributions | https://www.cassaforense.it/media/pkxmzmvw/tabella-contributi-minimi.pdf | 2026-10-23 |
| Cassa Forense, vademecum January 2025 (17% on 2026 income, 3% above the ceiling) | https://www.cassaforense.it/media/4vuhg4fg/vademecum_gennaio-2025.pdf | 2026-10-23 |
| Cassa Forense, notes to Mod. 5/2026 (payment dates) | https://www.cassaforense.it/media/btuftmyc/note-illustrative-mod5-2026.pdf | 2026-10-23 |
| CNPADC, "Quanto, quando e come versare i contributi" | https://www.cnpadc.it/la-cassa-per-me/contribuzione/quanto-quando-e-come-versare-i-contributi.html | 2026-10-23 |
| CNPADC, "Contributo soggettivo" | https://www.cnpadc.it/la-cassa-per-me/contribuzione/contributo-soggettivo.html | 2026-10-23 |
| Inarcassa, "Contributi per gli iscritti" | https://www.inarcassa.it/articoli/contributi-gli-iscritti | 2026-10-23 |
| ENPAM, "Contributi di Quota A" | https://www.enpam.it/comefareper/pagare-i-contributi/contributi-di-quota-a/ | 2026-10-23 |
| ENPAM, "Aliquota intera Quota B" | https://www.enpam.it/comefareper/pagare-i-contributi/contributi-per-la-libera-professione/aliquota-intera-quota-b/ | 2026-10-23 |
| INPS Circolare n. 98 of 11 September 2026 (reference rate 2.65% from 16 September 2026; sanzioni civili rates) | https://www.inps.it/it/it/inps-comunica/atti/circolari-messaggi-e-normativa/dettaglio.circolari-e-messaggi.2026.09.circolare-numero-98-del-11-09-2026_15369.html | 2026-10-23 |
| ECB, key ECB interest rates (main refinancing operations) | https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html | 2026-10-23 |
| INPS, "F24 per artigiani e commercianti" (instalment dates, causali) | https://www.inps.it/it/it/dettaglio-approfondimento.schede-informative.49923.f24-per-artigiani-e-commercianti.html | 2026-10-23 |
| CNPADC notice, minimum contributions 2026, second instalment due 2 November 2026 | https://www.cnpadc.it/comunicazione/avvisi/contributi-minimi-2026-seconda-rata-scadenza-02/11/2026.html | 2026-10-23 |
| Regulation (EC) 883/2004 on EUR-Lex | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02004R0883-20190731 | could not be fetched; relied on the INPS page above |

Not yet confirmed: (1) whether the acconti on the excess use the current year's minimale and rates applied to the previous year's income (our reading; INPS says only that the two equal acconti are "calcolati sul reddito d'impresa dell'anno precedente"; Example 1 takes the acconti from F24 receipts); (2) the 2027 payment dates under D.Lgs. 33/2025; (3) Inarcassa and ENPAM rates on 2026 income (their sites state rates on 2025 income only), and all rates and minimums of the other funds in the table.

> Contributed by Ryan Duguid.

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-23. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `it-inps-artigiani-commercianti` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/it-inps-artigiani-commercianti. If neither is available, confirm every figure against the official source pages cited above before relying on it.