Who qualifies for the Regime Forfetario?

Self-employed workers and freelancers with annual revenues below 85,000 EUR. Exclusions: those with capital income above 5,000 EUR from employment, those with employees, and those with significant fixed assets.

How is the tax calculated under Regime Forfetario?

Taxable income = gross revenue x profitability coefficient (varies by ATECO code, typically 67-78% for services, 40% for trade). Tax = taxable income x 15% (5% in first 5 years for new activities).

What are the advantages of Regime Forfetario?

Single 15% substitute tax (replaces IRPEF, regional and municipal taxes). No VAT (IVA) to charge or recover. Simplified bookkeeping. Social contributions (INPS) are reduced by 35% for most contributors.

What are the disadvantages of Regime Forfetario?

No deduction of actual business expenses (only flat profitability coefficient). Cannot recover input VAT. If income exceeds 85,000 EUR in a year, immediate exit from the regime and VAT registration required.

What happens when revenue exceeds 100,000 EUR mid-year?

If revenue exceeds 100,000 EUR during the year, exit from Regime Forfetario is immediate (not from next year). VAT becomes immediately due on all transactions from that moment, with potential penalties for non-registration.

Italy Regime Forfetario (Flat Tax) Calculator

Calculate Italian flat-rate tax (Regime Forfetario): 15% (5% for first 5 years) on income reduced by a coefficient of profitability. Revenue threshold: 85,000 EUR. No IRPEF brackets, no IVA on services.

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