Regime forfettario: substitute tax and INPS contributions
Work out Italy's 15% or 5% flat substitute tax using your activity's profitability coefficient, and estimate 2026 INPS contributions (Gestione separata, craftspeople or traders).
Substitute tax (imposta sostitutiva)
€4,680.00
| Gross income (revenue × coefficient) | €31,200.00 |
| Contributions deducted | − €0.00 |
| Taxable income | €31,200.00 |
| Rate | 15 % |
| Substitute tax (imposta sostitutiva) | €4,680.00 |
Estimated INPS contributions on the year's income
| Total contributions | €8,133.84 |
Not included in the calculation
- Checking eligibility for the regime and for the 5% rate (commi 54, 57 and 65)
- Several activities in different groups, copyright income, losses carried forward and tax credits
- Advances and balance: when and how much to pay during the year
- Contributions to professional pension funds (e.g. lawyers, engineers, accountants)
- INPS contributions for family helpers, part-year insurance, the 50% reduction for those first insured in 2025, room letting
- Stamp duty on invoices and the chamber of commerce fee
Worked example
Revenue of €50,000, group 8 (coefficient 78%)
€5,000 of social security contributions were paid in the year.
| Gross income: revenue × coefficient | €39,000.00 |
| Less contributions paid | -€5,000.00 |
| Taxable income | €34,000.00 |
| At the 5% start-up rate (comma 65) | €1,700.00 |
| Substitute tax at 15% | €5,100.00 |
Figures worked out by hand from the text of the law, step by step; the calculator must reach the same result or the page is not published.
Frequently asked questions
What is the revenue limit of the forfettario scheme?
€100,000. If revenue goes above it, the scheme stops applying in the same year (Law 190/2014, art. 1, comma 71).
Substitute tax: 15% or 5%?
15% (comma 64). 5% for the first five tax years of a new activity if the conditions of comma 65 are met, which the calculator does not check.
What are the profitability coefficients?
Annex 4 of Law 190/2014, by ATECO 2007 code: (10-11) → 40%; 45 - (da 46.2 a 46.9) - (da 47.1 a 47.7) - 47.9 → 40%; 47.81 → 40%; 47.82 - 47.89 → 54%; (41-42-43) - (68) → 86%; 46.1 → 62%; (55-56) → 40%; (64-65-66) - (69-70-71-72-73-74-75) - (85) - (86-87-88) → 78%; (01-02-03) - (05-06-07-08-09) - (12-13-14-15-16-17-18-19-20-21-22-23-24-25-26-27-28-29-30-31-32-33) - (35) - (36-37-38-39) - (49-50-51-52-53) - (58-59-60-61-62-63) - (77-78-79-80-81-82) - (84) - (90-91-92-93) - (94-95-96) - (97-98) - (99) → 67%.
How much are INPS contributions in 2026?
Gestione separata (professionals): 26.07% of gross income, 24% if you already have other compulsory cover or a pension, up to €122,295, with no minimum. Artisans 24% and traders 24.48% up to €56,224, one point more above it, owed at least on the minimum income of €18,808. Forfettari can ask for a 35% reduction (comma 77).
Which year's rules does this use?
2026, with the rules in force in that year.
Where do the figures come from?
From 8 official sources (the law and the authorities), listed at the bottom of the page with the date each was read. Every calculation is checked against official examples or ones worked by hand from the law.
Related calculators
Guides that use this calculator
Sources
- Legge 23 dicembre 2014, n. 190, art. 1, commi 54-89 (regime forfetario), testo vigente al 06/10/2026, Normattiva (retrieved on 6 October 2026)
- Legge 23 dicembre 2014, n. 190, allegato 4 (coefficienti di redditività), Normattiva (retrieved on 6 October 2026)
- Redditi Persone fisiche 2026, Fascicolo 3, istruzioni quadro LM, sezione III, Agenzia delle Entrate (retrieved on 6 October 2026)
- Redditi Persone fisiche 2026, Fascicolo 1, istruzioni (arrotondamento all'unità di euro), Agenzia delle Entrate (retrieved on 6 October 2026)
- Circolare n. 8 del 3 febbraio 2026 (Gestione separata, aliquote 2026), INPS (retrieved on 6 October 2026)
- Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti, contribuzione 2026), INPS (retrieved on 6 October 2026)
- Circolare n. 62 del 27 maggio 2026 (quadro RR, base imponibile dei forfetari), INPS (retrieved on 6 October 2026)
- Circolare n. 35 del 19 febbraio 2016 (regime contributivo agevolato, riduzione del 35%), INPS (retrieved on 6 October 2026)