Italy Regime Forfettario Calculator 2026
What you keep in Italy under Regime Forfettario, and who is allowed to use it.
Left after tax and contributions
€35,062 per year
Assumptions
Based on deductible business expenses: €10,000, what you do: Other activities, including IT and software (ATECO 62-63, and anything not listed above), region: Lombardy (Milan), how you are taxed: Regime forfettario: professional (INPS Gestione separata)
2026 rates confirmed against two independent sources: the official tax administration and PwC. Nothing here rests on one. Last verified 2026-08-06. How we verify
Where the money goes
| Business income | €50,000 | Revenue €60,000 less expenses €10,000, paid out of your pocket, but they do not reduce the taxable base in this regime |
|---|---|---|
| INPS Gestione separata (professionals) | -€10,480 | 26.07% of €40,200, 67% of revenue |
| Income tax | -€4,458 | Taxable base €29,719.86: revenue €60,000 × 0.67 deemed-income coefficient, less €10,480.14 of contributions. Actual expenses do not enter it. |
| Left after tax and contributions | €35,062 | Effective rate 29.9% |
Do I qualify for Regime Forfettario?
The standard route for a freelance professional: 15% flat on a fixed share of turnover, no VAT, no bookkeeping. You enter it if last year's turnover was at most EUR 85,000, and you keep it for the whole of a year in which turnover passes that mark, until it reaches EUR 100,000, which ends the regime on the spot.
The conditions the calculator cannot check for you, to confirm yourself:
- Italian tax residence, or EU/EEA residence with at least 75% of your worldwide income arising in Italy (comma 57, lett. b)
Anything measurable, like income limits or the type of activity, is checked live by the calculator above as you type.
Understand your result
Which regime is mine?
Each regime below is checked against the amounts and activity you entered in the form. The conditions the calculator cannot see, like how long you have been in the country and what you did before, you confirm yourself.
Regime forfettario: professional (INPS Gestione separata) : The standard route for a freelance professional: 15% flat on a fixed share of turnover, no VAT, no bookkeeping. You enter it if last year's turnover was at most EUR 85,000, and you keep it for the whole of a year in which turnover passes that mark, until it reaches EUR 100,000, which ends the regime on the spot.
Fits what you entered in the form.
Left after tax and contributions: €35,062
Regime forfettario: new business, 5% for five years : The same flat-rate regime at 5% instead of 15%, for the first five tax periods of a genuinely new activity: no self-employment in the previous three years and no continuation of what you used to do as an employee.
Fits what you entered in the form.
Left after tax and contributions: €38,034 Forfettario 5% calculator
Regime forfettario: registered artisan (INPS Artigiani) : The flat-rate regime for someone registered as an artisan business: same 15% tax, but INPS charges a compulsory minimum of EUR 4,513.92 a year even in a bad year.
Fits what you entered in the form.
Left after tax and contributions: €35,769 Forfettario, artisan calculator
Regime forfettario: trader (INPS Commercianti) : The flat-rate regime for someone registered as a commercial business: same 15% tax, INPS rates 0.48 points higher than an artisan's and the same compulsory annual minimum.
Fits what you entered in the form.
Left after tax and contributions: €35,605 Forfettario, trader calculator
Regime ordinario: IRPEF on actual profit : Tax on what you actually earn: fees collected less real business expenses, taxed on the IRPEF scale plus the regional and municipal surcharges. Where you land once turnover passes EUR 85,000 for good, and the only route that lets you use ordinary tax reliefs.
Fits what you entered in the form.
Left after tax and contributions: €28,238 Regime Ordinario calculator
Ticking a box is your own confirmation, not advice. The conditions come from the same verified sources as the rates.
Your result can move: personal deductions, family status and special regimes we do not model can make your real tax lower in 3 cases, and higher in 3 cases.
Important limitations 10
Every rule below is real and is left out on purpose. Modelling it would need information this form does not ask you for, or a mechanism we have not built yet. What matters is not that something is missing, but which way it moves your number, so that is what we tell you.
- Your real tax may be HIGHER: The flat-rate regime is shown as available up to EUR 100,000 of revenue, because that is the point at which the law throws you out in the middle of the year. The entry test is stricter and looks backwards: you may only be in the regime this year if last year's revenue was at most EUR 85,000 and staff costs at most EUR 20,000. Between EUR 85,000 and EUR 100,000 the regime still applies for the year shown, but ends on 1 January. Applies to: Freelancers with revenue between EUR 85,000 and EUR 100,000.
- May not apply to you: Professionals enrolled in a cassa professionale (lawyers, architects and engineers, doctors, accountants, notaries, journalists and other regulated professions) do not pay into the Gestione separata at all. Their own fund sets its own rates, its own minimum contributions and its own ceiling, and often adds a percentage charged on top of every invoice. None of that is modelled: the contribution line shown is simply not theirs. Applies to: Members of a regulated profession with a compulsory professional pension fund.
- Your real tax may be LOWER: Artisans and traders in the flat-rate regime may apply for a 35% cut in their INPS contributions. It is optional, has to be claimed by 28 February, and buys the lower bill at the price of a proportionally smaller pension credit. We show the full contribution. Applies to: Registered artisans and traders in the regime forfettario who claim the regime contributivo agevolato.
- Your real tax may be LOWER: Artisans and traders who registered with INPS for the first time at any point during 2025 can claim a separate 50% cut in their contributions, running for 36 months from the start of the activity and therefore still alive through most of 2026 (art. 1, comma 186, legge 30 dicembre 2024, n. 207). It has to be applied for, and it is an alternative to the 35% forfettario reduction, not an addition to it. We show the full contribution. Applies to: Artisans and traders whose first INPS registration fell in the 2025 calendar year.
- Your real tax may be HIGHER: The EUR 0.62 monthly maternity contribution of the artisan and trader schemes (EUR 7.44 a year) is not included. Applies to: Registered artisans and traders.
- May not apply to you: Royalties for copyright or intellectual property connected with the activity are taxed inside the flat-rate regime, but they do not go through the activity coefficient: they enter the base after an abatement of 25%, or 40% if you are under 35. We treat every euro of turnover as an ordinary fee, so for a 67% activity we understate this income and for a 78% one we slightly overstate it. Applies to: Freelancers part of whose income is copyright or intellectual-property royalties.
- Your real tax may be LOWER: The reduced Gestione separata rate of 24%, which applies to people already covered by another compulsory pension scheme or drawing a pension, is not modelled: everyone is charged the full 26.07%. Applies to: Freelancers who also have an employed job, or who are already retired.
- May not apply to you: Contributions are really paid in instalments during the year, on the previous year's figures, with two payments on account and a balancing payment. We compute an annual figure from the income you enter, so the individual bills will not match this line even when the yearly total is right. Applies to: Everyone paying INPS as a self-employed worker.
- Your real tax may be HIGHER: The five-year limit on the 5% start-up rate, and its conditions (no self-employment in the three previous years, no continuation of what you did as an employee) are shown but not checked. If you do not meet them, your rate is 15%. Applies to: Anyone selecting the 5% start-up rate.
- May not apply to you: The coefficients are keyed to the ATECO 2007 groups named in the law. Italy moved to the ATECO 2025 classification without rewriting that table, and art. 1 of d.lgs. 12 giugno 2025, n. 81 expressly keeps Allegato 4 and its ATECO 2007 codes in force until new coefficients are approved, so your new-style code has to be mapped back onto these groups. Where a business spans two groups, the law requires separate records per group and we compute a single one. Applies to: Anyone whose activity spans more than one ATECO group, or whose ATECO 2025 code maps ambiguously.
This calculator is for information only and is not tax advice. Rates and thresholds change; check the methodology page for sources and verification dates, and confirm your own situation with a qualified adviser.