Who qualifies for the 5% startup tax rate in Italy’s Regime Forfettario in 2026?

New Partita IVA holders pay a 5% substitute tax (instead of 15%) for their first 5 tax years if they did not run a business/artistic/professional activity in the prior 3 years and the new activity is not a mere continuation of a former employment role.

What happens if an Italian Forfettario freelancer exceeds 85,000 € or 100,000 €?

Earning between 85,000.01 € and 100,000 € transitions the taxpayer to ordinary IRPEF and 22% IVA starting January 1 of the following year. Exceeding 100,000 € triggers immediate mid-year exit and retroactive IVA obligations from the breaching invoice.

Are INPS pension contributions deductible under Regime Forfettario?

Yes. Mandatory INPS social contributions are the single deduction permitted on top of the ATECO flat-expense coefficient, directly reducing the taxable base before the 5% or 15% substitute tax is calculated.

Annual Revenue (€)

Italy — Partita IVA Regime Forfettario Calculator 2026

Calculate 2026 Italian Regime Forfettario net take-home pay with exact ATECO profitability coefficients, INPS deductibility before Imposta sostitutiva (5% or 15%), and 85k €/100k € cap alerts.

2026 Statutory Benchmark Table & Official FAQ — Italy — Partita IVA Regime Forfettario Calculator 2026

Italy — Partita IVA Regime Forfettario Calculator 2026

Calculate 2026 Italian Regime Forfettario net take-home pay with exact ATECO profitability coefficients, INPS deductibility before Imposta sostitutiva (5% or 15%), and 85k €/100k € cap alerts.

Revenue Thresholds: 85,000 €/yr ceiling (0% domestic IVA, exempt from IRPEF & IRAP); exceeding 100,000 € triggers immediate mid-year exit and 22% IVA.
ATECO Profitability Coefficients: 67% IT/software & artisans (33% flat expenses), 78% freelancers/consultants (22% expenses), 40% commerce/e-commerce (60% expenses).
Tax & INPS: 5% startup substitute tax (first 5 years) or 15% standard rate applied AFTER deducting mandatory INPS (Gestione Separata 26.07%, or Artigiani 24% / Commercianti 24.48% with optional -35% Forfettario discount).

Italy — Partita IVA Regime Forfettario Calculator 2026
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	22,530.94 €	1,877.58 €/mo	2,228.99 €	5,240.07 €	24.9%
60,000.00 €	45,061.88 €	3,755.16 €/mo	4,457.98 €	10,480.14 €	24.9%
85,000.00 €	63,837.66 €	5,319.80 €/mo	6,315.47 €	14,846.87 €	24.9%
100,000.00 €	75,103.14 €	6,258.59 €/mo	7,429.96 €	17,466.90 €	24.9%
120,000.00 €	90,123.76 €	7,510.31 €/mo	8,915.96 €	20,960.28 €	24.9%

Who qualifies for the 5% startup tax rate in Italy’s Regime Forfettario in 2026?: New Partita IVA holders pay a 5% substitute tax (instead of 15%) for their first 5 tax years if they did not run a business/artistic/professional activity in the prior 3 years and the new activity is not a mere continuation of a former employment role.
What happens if an Italian Forfettario freelancer exceeds 85,000 € or 100,000 €?: Earning between 85,000.01 € and 100,000 € transitions the taxpayer to ordinary IRPEF and 22% IVA starting January 1 of the following year. Exceeding 100,000 € triggers immediate mid-year exit and retroactive IVA obligations from the breaching invoice.
Are INPS pension contributions deductible under Regime Forfettario?: Yes. Mandatory INPS social contributions are the single deduction permitted on top of the ATECO flat-expense coefficient, directly reducing the taxable base before the 5% or 15% substitute tax is calculated.

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

Agenzia delle Entrate — Regime Forfettario ↗ INPS — Gestione Separata & Artigiani/Commercianti ↗