Case-specific. Agenzia delle Entrate Circolare 32/2023 explains €85,000 / €100,000 mechanics. Verify employment-income caps and exclusion causes for your year.
High-intent queries: regime forfettario Italy freelancers, forfettario 85000, partita IVA flat tax Italy.
Access themes from AdE / 2026 practice
- Prior-year (or expected) revenues generally not above €85,000
- Crossing €100,000 mid-year typically forces immediate exit; between €85k and €100k, exit is usually from the following year
- Employee-cost limits (commonly €20,000 gross prior year) and employment-income caps
- Exclusion causes (e.g. predominant invoicing to a former employer) as developed in AdE guidance
Taxable income uses an ATECO profitability coefficient; a substitute tax applies (commonly discussed as 15%, with a possible start-up 5% rate when conditions are met).
Deep service page: Partita IVA & forfettario. Compare with impatriati vs forfettario.
Official & reference sources
- AdE Circolare n. 32/2023 (regime forfetario)
- 2026 practitioner summaries on €85k / €100k exit