Italy Flat-Rate Regime Calculator 2026 (regime forfettario, 5% or 15%)

Calculate tax and INPS in the Italian regime forfettario for 2026: income by ATECO coefficient, 15% or 5% substitute tax, contributions and net income.

Net income per year

โ€”Net per month (÷ 12)
โ€”Taxable income (revenue × coefficient)
โ€”INPS contributions
โ€”Income after contributions
โ€”Substitute tax
โ€”Total burden (% of revenue)

The 26.07% rate is the INPS Gestione separata for professionals without their own fund; craftsmen and traders pay fixed contributions on a minimum income instead. Estimate on the same year.

What it does

The regime forfettario is the Italian flat-rate scheme for self-employed people with revenue up to 85,000 € a year. Income is not calculated from real costs: the revenue is multiplied by the profitability coefficient of the activity group (ATECO), from 40% to 86%. INPS contributions are deducted and the rest pays a single substitute tax of 15%, or 5% in the first 5 years of a new business, instead of IRPEF, regional surcharges and IRAP; no IVA is charged.

How to use it

  1. Type the yearly revenue or fees.
  2. Choose the activity group, the tax rate and the INPS contribution rate.
  3. Read the contributions, the tax and the net income.

The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.

Frequently asked questions

How much is left from 50,000 € as a freelance professional?
Income 50,000 € × 78% = 39,000 €; INPS at 26.07% is 10,167.30 €; 15% on the remaining 28,832.70 € is 4,324.91 €. Net 35,507.79 € a year.

Who can use the 5% rate?
A new business for its first 5 years, if it did not carry on the same activity in the previous 3 years. In the example above the net becomes 38,391.06 €.

What is the revenue limit?
85,000 € a year. Above it the regime ends the following year; above 100,000 € it ends at once and IVA is due from the invoice that crosses the limit.

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