Italy Forfettario Regime 2026 – Flat Tax Guide
Simplified tax for freelancers with revenue under €85k. Replaces IRPEF, regional/municipal, IRAP, VAT.
Requirements 2026
- • Revenue ≤ €85,000 previous year (pro-rated)
- • Employee expenses ≤ €20,000
- • Dependent work income ≤ €35,000 previous year
- • No partnership in società di persone / transparent SRL
- • Deferred exit €85,001-€100,000 from 2027, immediate >€100k
Taxation & Coefficients
Flat tax: 5% first 5 years (new business) then 15%. Formula: Taxable = Revenue × Coefficient - Contributions. Tax = Taxable × 5%/15%.
| Activity | Coeff. |
|---|---|
| Industrie alimentari e delle bevande, commercio all ingrosso e al dettaglio, alloggio e ristorazione | 40% |
| Commercio ambulante di altri prodotti | 54% |
| Intermediari del commercio | 62% |
| Altre attività economiche (trasporti, servizi, informatica, ecc.) | 67% |
| Attività professionali, scientifiche, tecniche, sanitarie, di istruzione, servizi finanziari | 78% |
| Costruzioni e attività immobiliari | 86% |
Example
Revenue €30,000 (professional 78%)
Forfettario income: €23,400
Contributions -€5,000
Taxable €18,400
Tax 15%: €2,760 (5%: €920)
Net: €22,240 (15%) / €24,080 (5%)