Forfettario vs the impatriati regime
Two very different reliefs. The forfettario is a flat-rate regime for freelancers under €85k. The impatriati regime exempts 50% of qualifying income from IRPEF for people who move their tax residence to Italy — with no €85k ceiling. For higher earners relocating to Italy, impatriati can beat the forfettario.1
Under €85k, want the simplest possible flat tax, no relocation angle required.
You're newly relocating to Italy and/or earn well above €85k — the 50% IRPEF cut with no ceiling can win.
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
Below the €85k ceiling the forfettario's 5%/15% is hard to beat. But the impatriati regime has no ceiling and halves the IRPEF base, so above roughly €85–100k for a relocating professional it often produces a higher net. The calculator shows both lines.23
Frequently asked questions
Can I combine the forfettario and impatriati regimes?
No — the impatriati exemption applies within the ordinary regime, not the forfettario. You choose one. Many new arrivals start on the forfettario and move to ordinario + impatriati as revenue grows.
Terms used on this page
Other comparisons
Sources
- 1.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
- 2.Normattiva — D.Lgs. 209/2023, art. 5 (regime impatriati), testo in vigore dal 10-10-2025 al 31-12-2026
- 3.Normattiva — TUIR (DPR 917/1986), artt. 11 e 13 (IRPEF)
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.