Italian flat-rate scheme (regime forfettario) — check the entry and exit conditions
You qualify for the regime forfettario if, in the previous year, your annualised revenue stayed within the entry threshold, your staff costs within the cap and your employment income within the limit. Go past the upper threshold during the year and the scheme ends at once, with VAT due from the transaction that crosses it.
2026 rules — verified on September 24, 2026Free, no account
This content is part of the path: Starting a business under the flat-rate regime· Step 4 of 12· Next step: Italian flat-rate regime or standard regime? Compare what you keep
Your result
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Sources and assumptions
- agenziaentrate.gov.it — tax year 2026, verified on September 24, 2026
Excerpt from the source : « conseguito ricavi o percepito compensi, ragguagliati ad anno, non superiori a 85.000 euro. »
- agenziaentrate.gov.it — tax year 2026, verified on September 24, 2026
Excerpt from the source : « se però si va oltre i 100.000 euro di ricavi/compensi, non è più applicabile dallo stesso anno in cui quella soglia viene superata e, in tale circostanza, è dovuta l’Iva a partire dalle operazioni effettuate che determinano lo sforamento del tetto. »
- agenziaentrate.gov.it — tax year 2026, verified on September 24, 2026
Excerpt from the source : « sostenuto spese per un importo complessivo non superiore a 20.000 euro lordi per lavoro accessorio, lavoro dipendente e compensi a collaboratori »
- agenziaentrate.gov.it — tax year 2026, verified on September 24, 2026
Excerpt from the source : « coloro che nell’anno precedente hanno percepito redditi di lavoro dipendente e/o assimilati di importo superiore a 30.000 euro (per gli anni 2025 e 2026 il limite è elevato a 35.000 euro) »
- agenziaentrate.gov.it — tax year 2026, verified on September 24, 2026
Excerpt from the source : « coloro che nell’anno precedente hanno percepito redditi di lavoro dipendente e/o assimilati di importo superiore a 30.000 euro (per gli anni 2025 e 2026 il limite è elevato a 35.000 euro) »
- agenziaentrate.gov.it — tax year 2026, verified on September 24, 2026
Excerpt from the source : « (per gli anni 2025 e 2026 il limite è elevato a 35.000 euro) »
- agenziaentrate.gov.it — tax year 2026, verified on September 24, 2026
Excerpt from the source : « (per gli anni 2025 e 2026 il limite è elevato a 35.000 euro) »
Calculation assumptions
- The raised employment-income limit is tied to the year in which the scheme is applied; the income tested is always that of the previous year. The Agenzia delle Entrate page does not spell this out: it is the reading this calculator adopts.
- Enter prior-year revenue already annualised and added up across every ATECO activity code you trade under.
- Exclusions that carry no figure are taken as you declare them: the calculator does not check shareholdings, residence or dealings with former employers.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.