Employment and similar income (Articles 49 and 50 TUIR) over €30,000 excludes sole traders and self-employed individuals from the lump-sum tax regime. The cut-off is assessed using income from the previous year.
For 2025, the cut-off had been increased to €35,000. The 2026 Budget Law confirms this increase also for 2026.
Consequently, exceeding the €35,000 cut-off of income earned in 2025 results in exclusion from the regime for the 2026 tax year.
Daniele Amoruso
Junior Accountant and Corporate Staff