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Self-employed forfettario

The regime applies up to €85,000 of revenue a year.

Gross amounts you will invoice over the year on your forfettario VAT number.

Determines the profitability coefficient applied to revenue.

Tax year

Reference year for rates and ceilings.

Monthly net

€1,919.55

average over 12 months

Annual net €23,034.64 on €30,000.00 of revenue

What the calculation assumes

Estimate: actual contributions may vary based on your position. Data checked on 28 September 2026.

Calculation detail

Forfettario calculation detail 2026, amounts in euro
ItemAnnual
Annual revenue€30,000.00
Gross taxable income78% of revenue (profitability coefficient)€23,400.00
Gestione Separata contributions, deducted26.07%−€6,100.38
Net taxable income€17,299.62
Substitute tax, deducted5%−€864.98
Annual net€23,034.64

Customise the calculation

Add the details of your contribution position, if different from the standard one.

Pension fund and contributionsINPS Gestione Separata (freelancer without dedicated cassa)
Seniority and costsfirst 5 years, 5% rate
Concurrent employmentno