Taxes and Fees

Craftsmen and tradesmen, until 9 July at work to pay taxes and one euro in two goes to the tax authorities

This is the picture taken by Cna's Tax Observatory 'Comune che vai fisco che trovi'. In Milan, tax free day starts on 3 July, the artisan in Bologna gets rid of the taxman on the 23rd and in Agrigento it is 26 July

by Rome Editorial Staff

13 September 2025

2' min read

2' min read

For the self-employed, such as artisans and traders, more than every second euro is collected by the tax authorities. Personal business taxation in 2024, although slightly decreasing by 0.8 percentage points, was still above 50 per cent at 52.3 per cent.

This is what emerges from CNA's Tax Observatory 'Comune che vai fisco che trovi', now in its seventh edition, which reveals the territorial differences that still characterise our country.

The CNA report refers to a typical enterprise, i.e. a one-man business using a 350 square metre craft workshop and a 175 square metre shop owned for sale with real estate values of 500 thousand euro in all municipalities, revenues of 431 thousand euro and a business income of 50 thousand.

Almost seven months for tax free day

One artisan, according to data from the CNA Observatory, worked until 9 July in 2024 to pay his taxes, and he did not do badly, at least compared to 2023 when he had to work two extra days until 11 July to settle his accounts with the tax authorities.

But not for everyone. In only ten municipalities is the total tax rate, all direct and indirect taxes paid by the company, less than 50 per cent, and people have to work until almost the end of July to pay their taxes.

Milan, in 18th position in the ranking drawn up by Cna, with an overall pressure of 50.5%, allows people to stop working for the taxman on 3 July, in Palermo the tax free day starts on 7 July, on 12 July in Rome and Genoa, on the 15th in Turin, on the 17th in Florence, on 19 July in Naples, while in Bologna they have to wait until 23 July. In Agrigento, the last of the provincial capitals to be sifted, an artisan is free from the taxman on 26 July.

From Bolzano to Agrigento

Bolzano, explains Cna, is once again on the top step of the podium with an overall taxation that is almost six points below the national average and at 46.3 per cent.

Closing the ranking of the 114 provincial capitals analysed by the Observatory is Agrigento with an overall tax burden of 57.4 per cent.

The regional and municipal surtaxes on income, Imu and the taxation for waste collection and management are the main factors affecting the territorial differences. Suffice it to say that in Bolzano the typical enterprise analysed by the Cna Observatory pays 14.72 euro as regional surtax and pays nothing for the municipal surtax.

While the Sicilian colleague in Agrigento, with the same activity and the same results, pays 35.39 euro as a regional surtax and 227.90 euro for the municipal surtax. In Agrigento, you basically pay 24% more than in Bolzano. But in addition to the damage, there is often also the mockery.

What emerges from the report is that in the provinces where citizens and businesses pay the most, the efficiency of management and the quality of services offered is lower.