{
  "$comment": "Machine-readable companion to https://valem.run/calculators/italy/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/italy/self-employed",
  "dataUrl": "https://valem.run/calculators/italy/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Italy regime forfettario model by Valem (https://valem.run/calculators/italy/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/italy/self-employed/verify",
  "country": "italy",
  "countryName": "Italy",
  "formula": "self-employed",
  "formulaName": "Regime forfettario",
  "title": "Regime Forfettario — Italy Freelancer Tax",
  "answer": "Your income-tax-only net income under Italy's regime forfettario is revenue minus a flat tax on 78% of it — 5% for your first five years of activity, 15% after.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 2 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 2,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "Agenzia delle Entrate — Regime forfetario",
      "url": "https://www.agenziaentrate.gov.it/portale/regime-forfetario",
      "checked": "2026-08-22"
    },
    {
      "label": "Taxing.It — The Regime Forfettario: Flat Rate Tax Regime for Freelance Businesses",
      "url": "https://taxing.it/small-taxpayers-flat-rate-tax-regime/",
      "checked": "2026-08-22"
    },
    {
      "label": "Global Citizen Solutions — Italy Flat Tax Regime: The Ultimate Guide",
      "url": "https://www.globalcitizensolutions.com/italy-flat-tax/",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual revenue (EUR)",
      "minimum": 0
    },
    {
      "name": "isFirstFiveYears",
      "type": "boolean",
      "label": "Within the first 5 years of activity (5% reduced rate)"
    }
  ],
  "outputs": [
    {
      "name": "taxableBase",
      "type": "number",
      "label": "Taxable base (78% of revenue)",
      "format": "number",
      "formula": "$round(annualRevenue * $const.profitabilityCoefficient, 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Flat income tax",
      "format": "number",
      "formula": "$round(taxableBase * (isFirstFiveYears ? $const.reducedRate : $const.standardRate), 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year (before INPS)",
      "format": "number",
      "formula": "$round($max([0, annualRevenue - incomeTax]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "50,000 EUR revenue, within the first five years (5% rate)",
      "given": {
        "annualRevenue": 50000,
        "isFirstFiveYears": true
      },
      "expect": {
        "taxableBase": 39000,
        "incomeTax": 1950,
        "netIncome": 48050
      }
    },
    {
      "description": "50,000 EUR revenue, beyond the first five years (15% rate)",
      "given": {
        "annualRevenue": 50000,
        "isFirstFiveYears": false
      },
      "expect": {
        "taxableBase": 39000,
        "incomeTax": 5850,
        "netIncome": 44150
      }
    }
  ],
  "spec": {
    "id": "self-employed-italy",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "isFirstFiveYears": {
          "type": "boolean"
        },
        "taxableBase": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue",
        "isFirstFiveYears"
      ]
    },
    "constants": {
      "profitabilityCoefficient": 0.78,
      "reducedRate": 0.05,
      "standardRate": 0.15
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 50000, \"isFirstFiveYears\": true }"
      }
    ],
    "derivations": [
      {
        "path": "$.taxableBase",
        "expr": "$round(annualRevenue * $const.profitabilityCoefficient, 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "$round(taxableBase * (isFirstFiveYears ? $const.reducedRate : $const.standardRate), 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualRevenue - incomeTax]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "Illustrative rates — not the official schedule",
              "text": "'The 78% profitability coefficient applies to most professional and consulting activities; other ATECO codes carry different coefficients (as low as 40%). This models income tax only — mandatory INPS Gestione Separata social security contributions (roughly 24-26% of the taxable base) are a separate, substantial cost not included here. Available up to 85,000 EUR of annual revenue. Not tax advice.'"
            },
            {
              "id": "revenueField",
              "type": "numericField",
              "label": "Annual revenue (EUR)",
              "bind": "$.annualRevenue",
              "placeholder": "50000"
            },
            {
              "id": "yearsField",
              "type": "checkboxField",
              "label": "Within the first 5 years of activity (5% reduced rate)",
              "bind": "$.isFirstFiveYears"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year (before INPS)",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "taxTile",
                  "type": "statTile",
                  "label": "Flat income tax",
                  "bind": "$.incomeTax",
                  "format": "number"
                },
                {
                  "id": "baseTile",
                  "type": "statTile",
                  "label": "Taxable base (78% of revenue)",
                  "bind": "$.taxableBase",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Agenzia delle Entrate — Regime forfetario",
                  "url": "https://www.agenziaentrate.gov.it/portale/regime-forfetario",
                  "date": "2026-08-22"
                },
                {
                  "label": "Taxing.It — The Regime Forfettario: Flat Rate Tax Regime for Freelance Businesses",
                  "url": "https://taxing.it/small-taxpayers-flat-rate-tax-regime/",
                  "date": "2026-08-22"
                },
                {
                  "label": "Global Citizen Solutions — Italy Flat Tax Regime: The Ultimate Guide",
                  "url": "https://www.globalcitizensolutions.com/italy-flat-tax/",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "50,000 EUR revenue, within the first five years (5% rate)",
        "given": {
          "$.annualRevenue": 50000,
          "$.isFirstFiveYears": true
        },
        "expect": {
          "$.taxableBase": 39000,
          "$.incomeTax": 1950,
          "$.netIncome": 48050
        }
      },
      {
        "description": "50,000 EUR revenue, beyond the first five years (15% rate)",
        "given": {
          "$.annualRevenue": 50000,
          "$.isFirstFiveYears": false
        },
        "expect": {
          "$.taxableBase": 39000,
          "$.incomeTax": 5850,
          "$.netIncome": 44150
        }
      }
    ]
  }
}