Italy flat-rate regime (forfettario) tax calculator 2026

Tax, contributions and what you keep a month with the flat-rate VAT number. And how much to set aside from every invoice.

You keep per month

€1,775

set aside 29% of every invoice

€21,305 a year
Contributions €6,100
Tax €2,595

With €30,000 collected and a coefficient of 78% you keep about €1,775 a month: in a year you pay €6,100.38 of contributions and €2,594.94 of substitute tax at 15%.

Out of every €100 collected you keep €71; the other €29 go to contributions and tax.

Where the receipts go

You keep€21,30571%
Contributions€6,10020%
Tax€2,5959%

I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.

Your numbers

example: change the numbers

Receipts for the year

What you really collect in the year: in the flat-rate regime the money received counts, not the invoices issued.

Your activity

The group of your ATECO code. It decides the coefficient: how much of your receipts counts as income.

Substitute tax

The 5% applies to the year you open and the 4 after, if you had no business in the 3 previous years and you are not continuing your previous work.

5%the first 5 years, with the requirements15%in other cases

Where you pay contributions

Separate scheme (gestione separata)professionals without a fundCraftspeopleINPSTradersINPSProfessional fund (cassa)with its own percentage

Your fund’s percentage

Only if you pay a professional fund: the percentage of the subjective contribution, from your fund’s website. If the fund also asks for a fixed minimum, it is not counted here.

35% reduction of contributions

Only for craftspeople and traders in the flat-rate regime who asked INPS for it (if already in business, by February 28). You pay less, but the pension counts fewer months.

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The calculation, line by line
	Receipts for the yearincome: receipts × 78% = €23,400.00	€30,000.00
−	INPS contributions, separate scheme (26.07% of the income of €23,400)	€6,100.38
−	Substitute tax (15% of €17,299.62)calculated on income minus contributions	€2,594.94
=	You keep for the year	€21,304.68
:	Per month (12 months)	€1,775.39

How it works

Income is calculated at a flat rate: the year’s receipts times the coefficient of your activity (78% for professions, 40% for trade…). Real expenses are not deducted: the coefficient already counts them, on average.
On the income you pay contributions: in the separate scheme 26.07%; craftspeople and traders a fixed contribution up to €18,808 of income, plus 24% (24.48% for traders) on the part above; with a professional fund, its percentage.
From the income you take off the contributions paid: on the rest you pay the substitute tax, 15% (5% for the first 5 years, if you meet the requirements). It takes the place of IRPEF, surtaxes and IRAP.
What is left of the receipts, divided by 12, is your average net per month. Contributions plus tax, divided by the receipts, give the share to set aside from each invoice.

Worked example

A professional in the separate scheme with €30,000 collected: income 30,000 × 78% = €23,400. Contributions 23,400 × 26.07% = €6,100.38. Taxable amount €17,299.62, tax at 15% = €2,594.94. €21,304.68 a year is left, €1,775.39 a month: €71 for every €100 collected, and 29% must be set aside. A trader with €30,000 collected and a 40% coefficient has €12,000 of income, below the minimum: they pay the fixed contributions, €4,611.64 (€3,000.17 with the 35% reduction).

Sources

Numbers checked on September 29, 2026

Good to know

It is an “at full speed” estimate, as if every year you paid that same year’s contributions. In reality the contributions paid in the year are deducted, and the first year the numbers are different.
It does not count the dates: between the balance and the advances, especially the second year, the money goes out at different times from when you collect. That is why setting aside a percentage of every invoice helps.
In the separate scheme it uses 26.07%. If you are already a pensioner or have other compulsory social security, the rate is 24%, and you pay less than this.
With the 35% reduction for traders it is not explicitly written whether the 0.48% closure indemnity is also reduced: here we reduce it. If it were not so, the fixed contributions would rise by about €32 a year.
It does not consider other contribution reductions, such as the one for people over 65 who are already INPS pensioners, nor the fixed minimums of the professional funds.

Frequently asked questions

How much tax do you pay with the flat-rate regime?

It depends on the coefficient and the contributions. A professional in the separate scheme who collects €30,000 (coefficient 78%) pays €6,100.38 of contributions and €2,594.94 of tax at 15%: about €1,775 a month is left, €71 for every €100 collected. With the 5% tax of the early years, about €1,920 a month.

Can I be in the flat-rate regime if I also have an employee job?

Yes, if the year before your employment or pension income did not exceed €35,000: it is the limit for 2025 and 2026, and from 2027 it goes back to €30,000, unless extended. The limit does not count if that employment has ended.

What happens if I go over €85,000?

If you collect more than €85,000 you stay in the flat-rate regime until the end of the year and from the following year you move to the ordinary regime. If you go over €100,000 you leave at once: VAT applies from the transaction that crosses the threshold.

Do you put VAT on invoices in the flat-rate regime?

No: no VAT on invoices and no VAT payments, except special cases such as some transactions with foreign countries. In exchange you do not recover the VAT you pay on purchases.

Why do you pay more in the second year?

Because of advances. From the second year, besides the balance of the previous year, you pay an advance on the current year equal to the previous year’s tax, in two installments (June and November). In the first year there should be no advances, because there is no previous-year tax: this is the consequence of the rule, but no official text says it in these words.

What is my coefficient?

It depends on the ATECO code of your activity: 78% for professions, 40% for trade and for bars, restaurants and accommodation, 86% for construction and real estate, 67% for other activities. With ATECO 2025 codes you use the coefficient of the corresponding ATECO 2007 code; the correspondence table is from ISTAT.