Question 1

What is the annual revenue limit for Regime Forfettario in 2025?

Accepted Answer

The statutory annual turnover ceiling is €85,000. If revenues exceed €85,000 but remain below €100,000, the taxpayer exits the regime in the following year. If revenues exceed €100,000 during the year, ordinary VAT and IRPEF taxation apply immediately in that same year.

Question 2

What is the tax rate under Regime Forfettario?

Accepted Answer

The substitute tax (Imposta Sostitutiva) is 5% for the first 5 years of activity if opening a new business (start-up), and 15% thereafter.

Question 3

What is the Coefficient of Profitability (Coefficiente di Redditivita)?

Accepted Answer

The coefficient of profitability is a statutory percentage applied to gross revenue to calculate taxable income, eliminating the need to track actual deductible expenses. For example, professional and technical consultants have a 78% coefficient, meaning 22% is automatically treated as deductible business expense.

Question 4

How are INPS contributions calculated in Regime Forfettario?

Accepted Answer

Freelancers registered with INPS Gestione Separata pay 26.07% on net taxable income. Artisans and traders (Artigiani e Commercianti) pay a fixed base contribution plus a percentage on excess income, with an optional 35% statutory reduction available for forfettari.

Question 5

Are INPS contributions deductible from the substitute tax?

Accepted Answer

Yes, INPS contributions paid during the tax year are fully deductible from the taxable base before calculating the 5% or 15% substitute tax.

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