Regime Forfettario Basics

Forfettario uses a profitability coefficient and substitute tax. Eligibility is a separate check: the calculator does not assess revenue limits, exclusions, employer relationships or your tax residency.

What To Track

  • Revenue actually received during the year, not just invoices issued.
  • ATECO, its current classification and the applicable profitability coefficient.
  • Your pension scheme: Gestione Separata, another INPS scheme or a professional fund.
  • The substitute tax rate and eligibility for any reduction.
  • Contributions actually paid in the tax year and deductible for this activity.
  • Bollo where applicable, declarations and F24 payments.

15% And The Conditions For 5%

The ordinary rate is 15%. The 5% rate may apply in the opening tax year and the following four if the new-activity conditions are met. These include checks on activity in the preceding three years, whether the work merely continues earlier employment or self-employment, and the predecessor's revenue limit if continuing someone else's activity. Exceptions exist, for example for mandatory professional training. Check the full legal conditions and official explanations; a first Partita IVA does not automatically qualify.

Estimate Formula

Received revenue * profitability coefficient = income before contributions
Income - deductible contributions paid during the year = substitute tax base (at least zero)
Substitute tax base * tax rate = estimated tax

Contributions due and contributions paid are different amounts. For the selected category, the calculator estimates INPS due separately; it does not automatically use that estimate as the deduction for paid contributions.

The remainder after estimated tax and INPS due is before actual business expenses, other costs and bollo. It is not the cash available in your bank account. This simplified model does not calculate contribution ceilings, special reductions or other pension schemes.

Saldo And Acconto

Saldo settles the preceding tax year after advances and credits. Acconto is an advance for the current year, later credited against its balance. F24 payments during one calendar year can therefore differ substantially from the burden calculated on that year's income.

Do not count the annual tax and its advance as two separate taxes on the same income. Keep a separate schedule recording the tax year, payment type, liability, advances paid, credits, balance and due date. Check the applicable official tax and INPS payment instructions.

What The Regime Does Not Remove

It does not remove pension contributions, correct invoicing, document storage, annual declarations or ongoing eligibility checks. This remains a draft general explanation, not verification of your individual declaration.