Calcolo Regime Forfettario
Imponibile (coefficiente)
€23.400,00
Contributi INPS
€6100,38
Imposta sostitutiva (15%)
€2594,94
Netto in tasca
€21.304,68
Pressione fiscale
28.98%
Stima indicativa, non sostituisce il commercialista.
Domande Frequenti
Tutto quello che devi sapere sul regime forfettario
Come si calcola l'imposta del regime forfettario?
Si moltiplicano i ricavi per il coefficiente di redditività per ottenere l'imponibile lordo, si sottraggono i contributi INPS e sull'imponibile fiscale si applica l'imposta sostitutiva del 15% (o 5% per le startup nei primi 5 anni). Es: €30.000 × 78% = €23.400, meno INPS, poi 15%.
Cos'è il coefficiente di redditività?
È una percentuale fissa stabilita per legge in base al codice ATECO dell'attività, che determina quanta parte dei ricavi è considerata reddito imponibile. Varia dal 40% (commercio, ristorazione) al 78% (professionisti) fino all'86% (edilizia). La parte restante è considerata costo forfettario.
Quando si applica l'aliquota agevolata del 5%?
L'aliquota del 5% si applica alle nuove attività per i primi 5 anni, a condizione di non aver esercitato la stessa attività nei 3 anni precedenti e di rispettare i requisiti di legge. Dopo i primi 5 anni l'aliquota sale al 15%.
How is the flat-rate regime tax calculated?
Multiply revenues by the profitability coefficient to get the gross taxable base, subtract INPS contributions, then apply the 15% substitute tax (or 5% for startups in the first 5 years) on the fiscal base. E.g.: €30,000 × 78% = €23,400, minus INPS, then 15%.
What is the profitability coefficient?
It is a fixed percentage set by law based on the activity's ATECO code, determining how much of your revenue is considered taxable income. It ranges from 40% (trade, catering) to 78% (professionals) up to 86% (construction). The remaining part is treated as a lump-sum cost.
When does the reduced 5% rate apply?
The 5% rate applies to new activities for the first 5 years, provided you have not carried out the same activity in the previous 3 years and you meet the legal requirements. After the first 5 years the rate rises to 15%.
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