P.IVA Ordinary Rate vs Flat-Rate VAT Calculator for 2026
Calculate and compare the net annual income between forfait regime (15%/5% startup) and ordinary tax regime (IRPEF brackets 2026 + surtaxes). Updated Law of Budget 2025 + Separate Management by INPS.
Activity parameters
Revenue Comparison - Earnings: 50,000 €
| ATECO Code Coefficient | 78% |
| Taxable income | 28,833 € |
| Substitution placeholder | 1,442 € |
| INPS Contributions | 10,167 € |
| Total costs | 11,609 € |
| Tax pressure | 23.2% |
| Deductible expenses | 5,000 € |
| Taxable income | 39,134 € |
| Income tax plus additional taxes | 11,249 € |
| INPS Contributions | 11,732 € |
| Total costs | 22,981 € |
| Tax pressure | 46.0% |
- ⚠ Aliquota 5% valida per 5 anno/i residuo/i (5 anni dal 2026). Verifica requisiti con commercialista.
Five-year projection - transition from 5% to 15%
| Year | Rate | Non-Discountable Fee | Ordinary Net Salary | Change | Convenience |
|---|---|---|---|---|---|
| 2026 | 5% | 38,391 € | 22,019 € | +16,372 € | Limited liability company (LLC) |
| 2027 | 5% | 38,391 € | 22,019 € | +16,372 € | Limited liability company (LLC) |
| 2028 | 5% | 38,391 € | 22,019 € | +16,372 € | Limited liability company (LLC) |
| 2029 | 5% | 38,391 € | 22,019 € | +16,372 € | Limited liability company (LLC) |
| 2030 | 5% | 38,391 € | 22,019 € | +16,372 € | Limited liability company (LLC) |
Indicative calculation based on IRPEF brackets for 2026 (Law No. 207/2024), national average surcharges (1.73% + 0.60%) and INPS rates in force. Consult a tax consultant to make the final choice of fiscal regime.
Come utilizzare
Inserisci ricavi annui e codice ATECO
I ricavi annui lordi sono i compensi totali fatturati. Il codice ATECO determina il coefficiente di redditività (40%–86%) che riduce la base imponibile nel regime forfettario.
Indica spese deducibili (regime ordinario)
Nel regime ordinario puoi dedurre le spese effettive: software, hardware, abbonamenti, formazione, quota ufficio/casa. Nel forfettario le spese NON si deducono analiticamente (sostituisce il coefficiente ATECO).
Seleziona anno avvio attività
Se l'attività è iniziata da meno di 5 anni e soddisfi i requisiti startup (no continuità con attività precedente, no redditi lavoro dipendente > 30k), l'aliquota scende al 5% per i primi 5 anni.
Confronta i risultati e la proiezione 5 anni
Il comparatore mostra netto annuo, pressione fiscale e verdetto per entrambi i regimi. La tabella 5 anni evidenzia il momento di transizione 5%→15% se sei in startup.
Domande frequenti
Who can access the flat rate scheme in 2026?
Physical persons with VAT registration with turnover/income ≤ €85,000 in the previous year. Excluded are: companies, those with predominant capital gains/plus-value income, those who have worked for the employer (or ex) in the two years prior. Employee limit: max €20,000 cost.
What happens if I exceed €85,000 in revenue?
Exceeding €85,000 - exit the flat rate from the next year onwards. Exceeding €100,000 - immediate exit in the same year and VAT must be applied to earnings from that point on.
How does the 5% startup tax rate work?
Tax substitution rate falls to 5% for the first 5 years of activity if: you have never practiced artistic, professional or business activities in the past 3 years; the activity is not a continuation of another; if you continue family business, do not exceed the average revenue of the predecessor.
Does the ATECO coefficient also apply in regular regimes?
No. Deduct actual analytical expenses (with receipts and invoices) in the ordinary regime. The ATECO coefficient is an exclusive parameter of the flat rate that estimates flat-rate expenses as a percentage of revenue.
How is INPS calculated in the flat rate regime?
Base = revenue x ATECO coefficient. Apply your INPS rate (26.07% separate management, 24% artisans, 24.48% merchants) on this base. INPS contributions are DEDUCTIBLE from taxable income before applying the substitute tax.