Which Italian tax regime is right for you?

The two main ways to be taxed as a freelancer in Italy. The forfettario charges a flat 5%/15% substitute tax on a coefficient-based share of revenue; the ordinario applies progressive IRPEF (23–43%) on your actual profit after costs. Below ~€85k with low costs, the forfettario almost always wins.

Two very different reliefs. The forfettario is a flat-rate regime for freelancers under €85k. The impatriati regime exempts 50% of qualifying income from IRPEF for people who move their tax residence to Italy — with no €85k ceiling. For higher earners relocating to Italy, impatriati can beat the forfettario.

A partita IVA on the forfettario is you, personally, taxed on a coefficient of revenue. An SRL (or SRLS) is a separate limited company with its own corporate tax (IRES 24% + IRAP) and limited liability. Most solo founders start as a forfettario; the SRL makes sense at higher profit or when liability and structure matter.

Both are simplified accounting regimes for small businesses, but they tax very differently. The forfettario uses a flat substitute tax on a coefficient of revenue and ignores actual costs. The semplificato keeps lighter bookkeeping but taxes real profit (revenue − costs) at progressive IRPEF, and charges VAT.

Inside the forfettario there are two substitute-tax rates: 5% for the first five years of a genuinely new activity, and 15% thereafter. The base (revenue × coefficient, minus INPS) is identical — only the rate changes — so the 5% start is a real, time-limited saving worth claiming if you qualify.