VAT Calculator for Flat Rate 2026
Estimate your net annual income from a simplified VAT regime in just 30 seconds: profitability coefficient by ATECO code, INPS contributions, substitute tax of either 5 or 15 percent. Designed for Italian developers, creators, consultants and freelancers.
Your data
Your simplified VAT (Value Added Tax) number
Detail
- ⚠️ Aliquota 5% applicabile solo per primi 5 anni E con requisiti (no attività prosecuzione attività precedente, no cumulo redditi, ecc.). Verifica con commercialista.
Conflict with employee
At the same gross level, an employee would take home around: 28.000 EUR/anno.
Tax regime self-employed versus employee: +2665 EUR
Approximate estimate – does not take into account family deductions, social security contributions, company benefits or leave allowances. Only indicative.What does it mean to you?
+10 XP to the first story openedFree guidebook: "Flat Rate VAT 2026 in 10 questions"
Receive the complete PDF (32 pages) with opening checklist of VAT number, fiscal deadlines, errors to avoid and updates on Budget Law legislation. Plus monthly content on flat rate scheme and Artificial Intelligence engineering.
Are you looking for the equivalent regulation in your country?
Soon, dedicated calculators will arrive for each European and US tax jurisdiction. Italy is the primary market. Here's the road map:
- 🇩🇪 Kleinunternehmerregelung - Q3 2026 (soglie €22K/€50K)
- 🇫🇷 Micro-entrepreneur / Auto-entrepreneur - Q3 2026 (€77.700 servizi)
- 🇪🇸 Autónomo tarifa plana - Q3 2026 (€80/mese primi 12 mesi)
- 🇵🇹 IRS Categoria B simplificado - Q4 2026 (€200K)
- 🇳🇱 ZZP + KOR regeling - Q4 2026 (€20K KOR)
- 🇬🇧 Self-Employed + VAT flat rate - Q4 2026
- 🇺🇸 Sole Proprietorship + Schedule C - Q1 2027
Come utilizzare Calcolatore P.IVA Forfettaria 2026
Insert annual expected revenue
Indicate your annual gross revenue expected to be invoiced as Part IVA. The calculation updates in real-time with every modification.
Choose your ATECO code
Choose the closest ATECO code to your activity: determine the profitability factor (40-86%) used to calculate taxable income.
Set startup mode and pension fund
Indicates if you fall under the "startup" regime (5% tax rate for the first 5 years) and which pension fund you are enrolled in (Separate Management INPS or professional pension fund) to calculate correct contributions.
Net Annual Read, Tax, and Comparison
The result shows net annual/monthly income, substitute tax, INPS contributions and estimated comparison with a dependent employee at the same gross level.
Suggerimenti
- Be concise — plan for the transition to ordinary regime by time; consult a tax advisor on whether it's beneficial to slow down invoicing or structure as a company.
- Save 15-20% of your income for taxes and contributions, regardless of the calculated tax pressure: it will avoid surprises with June and November payments.
- Calculation is an estimate only: does not take into account personal deductions, local incentives or special cases. Always consult a tax advisor for income declarations.
Domande frequenti
What is the revenue limit to remain in the flat rate regime?
The ordinary limit is €85,000 in annual turnover/revenue. Exceeding it does not immediately exit the regime, but if you exceed €100,000 during the year, exit is immediate with VAT applied to operations above the threshold. Always check with a tax advisor for your specific case.
What's the difference between a 5% and 15% rate?
Concessionary rate of 5% applies for the first 5 years of activity if you meet the "startup" requirements (no continuation of a previous self-employed or employed work, among others). After 5 years, or if you don't meet the requirements, the ordinary concessionary rate of 15% is applied on net taxable income.
What determines the return on investment?
Tax rate (between 40% and 86%, attached to Law 190/2014) depends on your ATECO code activity and determines what percentage of sales becomes taxable income. For example, a programmer (62.01) has an 78% tax rate, while retail trade has a 40% tax rate.
Can I open a flat rate VAT while still employed?
It is possible, but with limitations: you cannot invoice your current employer or any of the last 2 years (risk of requalification of the contract), and if your RAL as an employee exceeds €30,000 the forfettario regime is excluded regardless of P.IVA income. Always verify with HR before proceeding.
Are contributions to INPS deductible from taxable income?
Yes. Contributions to the pension fund (Separate Management at 26.23%, or 24% if you have other pension coverage, or professional pension plan) are deducted from gross income before applying the substitute tax of 5% or 15%, reducing the amount owed.