Regime ordinario
Also known as: ordinary regime, IRPEF regime
The regime ordinario is Italy's standard tax regime: instead of a flat rate, you pay progressive income tax (IRPEF) on actual profit, plus regional and municipal surcharges. You can deduct real business costs and reclaim VAT, but bookkeeping is heavier. It is governed by the Income Tax Code (TUIR, DPR 917/1986).1
What this means for you
It's mandatory above the forfettario's €85,000 ceiling, and can be worth choosing earlier if you have high deductible costs. Foreigners on the impatriati regime apply their exemption against this IRPEF base.
Related terms
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.