Forfettario 5% vs 15% substitute tax
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.1
First 5 years of a genuinely new activity — you didn't merely continue previous self-employed/employed work in the same field.
From year 6, or immediately if your activity doesn't meet the 'new activity' conditions.
See the crossover
All four regimes at once (professional 78% coefficient shown — open a profession page for your exact coefficient).
Forfettario taxable base = revenue × 78% coefficient (your activity). INPS 26.07% and the 5%/15% substitute tax are computed on that base.
Forfettario lines stop at the €85k cap. Same deterministic engine as the TaxCompass chat.
The verdict
If you qualify, the 5% rate cuts your substitute tax by two-thirds for five years — a large early-stage saving. The eligibility test (genuinely new activity, not a relabelled continuation) is where people slip; the calculator shows the euro gap between the two.2
Frequently asked questions
Who qualifies for the 5% forfettario rate?
Those starting a genuinely new activity: you must not have practised the same or a similar activity in the previous three years, and the activity can't be a mere continuation of prior employment (with limited exceptions). It lasts five years.
Terms used on this page
Sources
- 1.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
- 2.Agenzia delle Entrate — Regime forfetario: le regole
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.