Paganetta

Flat-rate scheme

The regime forfettario applies a single substitute tax on taxable income (revenue × a profitability coefficient, less contributions), instead of progressive IRPEF. The calculator estimates the tax at 15% (5% for a genuine new activity) using the rates in force for 2026.

EUR

Gross annual revenue (within the scheme threshold)

Assumption: private-sector employee — your situation may differ.

Activity group (coefficient)
Rate

Net take-home

Net take-home: 28.406,24 EUR
  • Net take-home28.406,2471%
  • INPS contributions (employee)8.133,8420%
  • Substitute tax3.459,929%
Annual revenue
40.000,00 €
Gross income (revenue × coefficient)
31.200,00 €
Taxable income
23.066,16 €

Social-security contributions deducted before the substitute tax: 8.133,84 €.

One flat tax instead of IRPEF15% / 5%

The flat-rate scheme (regime forfettario) is a simplified regime for the self-employed. Instead of progressive IRPEF plus the regional and municipal surtaxes, it charges a single substitute tax — 15% as standard, or 5% for a genuine new activity in its first five years.

The tax is not charged on your accounting profit. It falls on a lump-sum base: your revenue multiplied by a profitability coefficient set for your line of work, and then reduced by the social-security contributions you pay. That is why the scheme can be simple to run but hard to compare with employment line by line.

Profitability coefficients by activity

The coefficient decides how much of your revenue becomes taxable income. It is fixed by activity group (ATECO codes), from lighter trading margins to near-full professional income:

Activity groupATECOCoefficient
Food and beverage manufacturing10-1140%
Wholesale and retail trade45,46.2-46.9,47.1-47.7,47.940%
Street trading of food47.8140%
Street trading of other goods47.82-47.8954%
Construction and real estate41-43,6886%
Trade intermediaries46.162%
Accommodation and food service55-5640%
Professional and scientific activities64-66,69-75,85,86-8878%
Other economic activities01-03,05-09,12-33,35,36-39,49-53,58-63,77-82,84,90-96,97-98,9967%

Getting in — and staying inthresholds

The scheme is capped by revenue. To enter and remain, prior-year revenue must be at or below 85.000 €. If revenue instead crosses 100.000 € during the year, you leave the scheme in that same year — a stricter rule than the ordinary “from next year” exit.

A note on sources: an older Agenzia delle Entrate PDF still shows a lower, superseded ceiling; this page follows the higher figure from the live AdE page instead. And there are further access conditions the calculator does not model — notably, income from employment or pension in the prior year above a set limit can bar access. That limit is not carried here, so treat the ceiling above as necessary but not sufficient.

Contributions: which fund you pay into

Social-security contributions are deducted from the lump-sum income before the substitute tax, so which scheme you fall under matters. Professionals without their own pension fund (“senza cassa”) pay into INPS Gestione Separata — 26,07%.

Traders and artisans instead pay into their own INPS schemes, built as a fixed annual contribution plus a variable part, with an optional reduction for flat-rate members. The 2026 fixed-contribution figures disagree across the sources checked, so this page deliberately puts no number on them rather than assert one — an open item for sign-off.

Frequently asked questions

The content of this page is still being expanded.