Italian Regime Forfettario Calculator 2025
🏠 Free ToolFlat-tax calculator for Italian freelancers: 5% substitute tax (first 5 years) or 15%, applied to revenue times profitability coefficient minus INPS contributions. Find your net income from partita IVA.
How it Works
The regime forfettario is Italy’s most popular simplified tax regime for freelancers and small sole proprietorships. It replaces the standard progressive IRPEF income tax, regional and municipal surcharges, and IRAP with a single flat substitute tax of 15%, reduced to just 5% for new businesses during their first five years.
Our calculator computes the substitute tax starting from your annual revenue, applying the profitability coefficient assigned to your ATECO business classification, and deducting INPS social security contributions. The results show your tax due, taxable income and net monthly and annual income.
Note that the regime forfettario has an annual revenue cap of 85,000 EUR. Exceeding this limit triggers exit from the regime in the following year (or immediately if revenue exceeds 100,000 EUR). For comprehensive tax planning, compare the forfettario with standard IRPEF taxation and evaluate social security contributions using our INPS calculator.
Frequently Asked Questions
What is the regime forfettario?
It is a simplified flat-tax regime for Italian freelancers and sole proprietors with annual revenue up to 85,000 EUR. It replaces IRPEF, regional surcharges and IRAP with a single substitute tax of 15% (or 5% for the first 5 years).
How is taxable income calculated under the forfettario?
Taxable income equals revenue multiplied by the profitability coefficient (based on your ATECO business code), minus INPS social security contributions paid.
What are the profitability coefficients?
They range from 40% to 86% depending on the business sector. For example: 78% for food retail, 67% for professionals, 40% for food manufacturing.
Who can use the regime forfettario?
Individuals with revenue up to 85,000 EUR who do not hold shares in partnerships and do not earn more than 30,000 EUR from employment.