How the Italy regime forfettario calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (EUR) | annualRevenue | number |
| Within the first 5 years of activity (5% reduced rate) | isFirstFiveYears | boolean |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Taxable base (78% of revenue) | taxableBase | $round(annualRevenue * $const.profitabilityCoefficient, 2) |
| Flat income tax | incomeTax | $round(taxableBase * (isFirstFiveYears ? $const.reducedRate : $const.standardRate), 2) |
| Net income / year (before INPS) | netIncome | $round($max([0, annualRevenue - incomeTax]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
profitabilityCoefficient | 0.78 |
reducedRate | 0.05 |
standardRate | 0.15 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 50,000 EUR revenue, within the first five years (5% rate)
given annualRevenue | 50000 |
|---|---|
given isFirstFiveYears | yes |
expect taxableBase | 39000 |
expect incomeTax | 1950 |
expect netIncome | 48050 |
Case 2 — 50,000 EUR revenue, beyond the first five years (15% rate)
given annualRevenue | 50000 |
|---|---|
given isFirstFiveYears | no |
expect taxableBase | 39000 |
expect incomeTax | 5850 |
expect netIncome | 44150 |
Sources
- Agenzia delle Entrate — Regime forfetario · checked 2026-08-22
- Taxing.It — The Regime Forfettario: Flat Rate Tax Regime for Freelance Businesses · checked 2026-08-22
- Global Citizen Solutions — Italy Flat Tax Regime: The Ultimate Guide · checked 2026-08-22
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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