Italy (Regime Forfettario) vs. Portugal (Recibos Verdes) — 2026 Tax Comparison
Compare 2026 net take-home pay, startup reliefs, special flat-tax regimes (5% Forfettario vs. IFICI 20% & IRS Jovem), and social contributions between Italy and Portugal.
- Up to 85,000 €/yr: Italy’s 5% (5-year startup) or 15% substitute tax on a 67%/78% ATECO base requires zero expense receipt tracking, whereas Portugal’s 0.75 coefficient requires justifying 15% of revenue in e-Fatura above ~30.6k €.
- Above 85,000 €/yr up to 200,000 €/yr: Italy’s Forfettario terminates at 85,000 €, while Portugal’s Regime Simplificado scales to 200,000 €/yr with Segurança Social capped at 1,379.35 €/mo (or 11.24% effective on the −25% tier).
- Startup & Youth Incentives: Portugal offers 12 months of 0 € Segurança Social plus 50%/25% Year 1–2 coefficient cuts and IRS Jovem (up to 35 yrs old), competing closely with Italy’s 5-year 5% Forfettario rate.
| Gross Revenue (Yr) | Italy Net (Burden) | Portugal Net (Burden) | Italy vs. Portugal |
|---|---|---|---|
| 30,000.00 € | 22,530.94 € (24.9%) | 22,772.78 € (24.1%) | -241.84 € |
| 60,000.00 € | 45,061.88 € (24.9%) | 40,952.97 € (31.7%) | +4,108.91 € |
| 85,000.00 € | 63,837.66 € (24.9%) | 54,500.35 € (35.9%) | +9,337.31 € |
| 100,000.00 € | 75,103.14 € (24.9%) | 62,628.34 € (37.4%) | +12,474.80 € |
| 120,000.00 € | 90,123.76 € (24.9%) | 72,922.09 € (39.2%) | +17,201.67 € |