Regime forfettario or regime ordinario: which is better?

Your actual costs

This is the figure that decides the comparison. Under the regime ordinario taxable income is revenues less the costs actually incurred and documented; under the forfettario costs are never deducted, because they are already allowed at a fixed rate by the coefficient. Enter the costs net of IVA.

The forfettario does not deduct IVA on purchases (art. 1, comma 58, L. 190/2014): the tax paid to suppliers is borne by you and must be treated as a cost. Under the regime ordinario it is deductible and has no effect. If your purchases are largely exempt or non-taxable, lower the average rate or clear the box.

Your social security position

Contributions are calculated on different bases under the two regimes: under the forfettario on the income determined by the coefficient, under the ordinario on actual income. This is no detail: it can reverse the comparison.

Your personal circumstances

This is needed for IRPEF (Italian personal income tax), which is progressive: other income shifts the bands and reduces the tax credit under art. 13 TUIR. It is also needed to see how many of your personal tax credits would survive under the forfettario.

For example rents taxed under the ordinary rules, or redditi diversi (miscellaneous income). Under the regime forfettario the business income does not form part of total income (art. 1, comma 75): the other income remains taxed separately, starting again from the first band.

The tax credits under art. 13, commi 1 e 3, TUIR and the trattamento integrativo (supplementary allowance for employees) are not modelled: in this case the estimate overstates the IRPEF of the regime ordinario, and the comparison must be redone with the firm. Note also that employment or pension income above 35.000 € in the previous year rules out the forfettario (art. 1, comma 57, lett. d-ter).

The amount of the tax credit, not of the expense: for example 19% of medical expenses above the excess, or the annual instalment of building works. Under the forfettario these credits can be set only against any IRPEF due on other income; failing that, they are lost. The results table quantifies this.

Addizionale regionale and addizionale comunale (regional and municipal surtaxes)

They depend on the region and the municipality of residence on 1 January and there is no single national figure. We have not inserted an average: here you will find the statutory minimum rates, which you may replace with your own. Beside the result we will in any case show you the band between the statutory minimum and maximum.

Regional base rate (1.23%) and power to increase it by up to 2.1 points: art. 6, comma 1, d.lgs. 68/2011 and art. 50, comma 3, d.lgs. 446/1997, as replaced by art. 23, comma 2, d.lgs. 147/2026. Maximum limit of the addizionale comunale: art. 1, comma 3, d.lgs. 360/1998.

The comparison