Understand this route
The revenue ceiling is EUR 85,000; going over EUR 100,000 ejects you immediately, between 85,000 and 100,000 from the following year. The rate is 15%, or 5% for the first five periods if the activity does not merely continue previous work. The main trap for someone combining a job with freelancing: employment or pension income above EUR 35,000 in the previous year closes the regime. That figure is confirmed for 2026 only; absent further intervention it reverts to EUR 30,000 from 2027.
What to check
- Your expected revenue: up to €85,000.
- Last year's employment income: no more than €35,000.
- Whether the activity is new: the 5% rate depends on it.
- The €35,000 bar is confirmed for 2026 only.
Caveat
Two different dates. At EU level temporary protection runs to 4 March 2028 (Council Decision (EU) 2026/1912). Italian instruments, as at 26 September 2026, are still tied to 4 March 2027, and we found no Italian implementing act for 2028. Check your questura and the Ministry of the Interior before acting.
Updated: 2026-09-29