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).
| Gross Revenue (Yr) | Net Take-Home (Yr) | Net (Mo) | Income Tax (Yr) | Social & Health (Yr) | 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% |