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Regime Forfettario Calculator — Italy's flat-tax scheme
The **regime forfettario** is Italy's simplified flat-tax scheme for sole proprietors and freelancers (partita IVA) under a revenue threshold: instead of ordinary progressive income tax, you pay one flat "substitute tax" on a slice of your revenue, plus social-security contributions. It's the default setup for most Italian freelancers and many expats billing Italian clients — and the math has three moving parts that are easy to get wrong or forget. This simulator applies them in order and shows every step.
What it records
- Gross revenue for the period (€)
- Profitability coefficient %, e.g. 78
- Substitute tax rate %, 5 or 15
- Social-security contribution rate %, check inps.it
How it works
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The app’s source
# 🧾 Regime Forfettario Calculator
The **regime forfettario** is Italy's simplified flat-tax scheme for sole
proprietors and freelancers (partita IVA) under a revenue threshold:
instead of ordinary progressive income tax, you pay one flat "substitute
tax" on a slice of your revenue, plus social-security contributions. It's
the default setup for most Italian freelancers and many expats billing
Italian clients — and the math has three moving parts that are easy to get
wrong or forget. This simulator applies them in order and shows every step.
## Your numbers
- **Revenue**: your gross invoiced amount for the period you're simulating.
- **Profitability coefficient (%)**: the share of revenue that Italian tax
law treats as taxable income — it depends on your ATECO business-activity
code (78% for most professional services, but always check yours).
- **Substitute tax rate (%)**: 5% for the first 5 years of activity if you
meet the start-up relief requirements, otherwise 15%.
- **Social-security contribution rate (%)**: depends on which INPS scheme
(Gestione Separata, the fund for collaborators and professionals without
their own fund) or professional fund (Cassa) covers you — check the
current rate on inps.it or with your fund before using it here.
::::form{path="simulazioni" id="frf"}
::input{form="frf" field="fatturato" type="number" placeholder="Gross revenue for the period (€)" required="true"}
::input{form="frf" field="coeff" type="number" placeholder="Profitability coefficient %, e.g. 78" required="true"}
::input{form="frf" field="aliquota" type="number" placeholder="Substitute tax rate %, 5 or 15" required="true"}
::input{form="frf" field="contributi" type="number" placeholder="Social-security contribution rate %, check inps.it" required="true"}
::add-form{form="frf" path="simulazioni" label="Simulate"}
::::
:::python{data="simulazioni"}
```python
righe = data["simulazioni"]
if righe:
r = righe[-1]
fatturato = float(r["fatturato"])
coeff = float(r["coeff"])
aliquota = float(r["aliquota"])
contributi = float(r["contributi"])
imponibile = fatturato * coeff / 100
imposta = imponibile * aliquota / 100
contributi_importo = imponibile * contributi / 100
netto = fatturato - imposta - contributi_importo
print(f"Taxable income: € {imponibile:.2f}")
print(f"Substitute tax: € {imposta:.2f}")
print(f"Social-security contributions: € {contributi_importo:.2f}")
print(f"Estimated net income: € {netto:.2f}")
```
:::
## Simulation history
:::table{path="simulazioni" headers="Revenue,Coeff. %,Tax rate %,Contrib. %,Tax (approx.)" deletable="true" editform="frf"}
€ {fatturato} | {coeff} | {aliquota} | {contributi} | € {fatturato*coeff/100*aliquota/100}
:::
This is an indicative estimate, not tax advice: your real net income also
depends on advance payments, balances, any other social-security coverage
you have and the rules in force for the relevant year. Always check the
numbers with an Italian commercialista (chartered accountant) and with
INPS or your professional fund before making decisions.