2027 Budget Bill text: flat-tax regime at €100,000, exit at €115,000

In brief: on 30 October 2026 the government presented the 2027 Budget Bill (disegno di legge di bilancio 2027, A.C. 3174) to the Chamber of Deputies, and for the first time the text can be read. Article 9 raises the flat-tax regime (regime forfettario) threshold to €100,000 for income tax, moves the immediate exit to €115,000, leaves the VAT limits where they are today and, for 2027 only, raises the salary ceiling to €35,000. It is not law yet: Parliament has to vote on it.

What the text filed with the Chamber of Deputies says

The bill "State budget forecast for the financial year 2027 and multi-year budget for the three-year period 2027-2029" was presented to the Chamber on 30 October 2026 by the Minister of the Economy, Giancarlo Giorgetti, with number A.C. 3174. The measures for sole traders and freelancers (partite IVA) are in Article 9, "Measures on personal income tax rates and flat-tax regime thresholds", which amends the new consolidated income tax code (testo unico delle imposte sui redditi, legislative decree of 19 June 2026, no. 117, decreto legislativo 19 giugno 2026, n. 117). The text says:

• Access threshold. New paragraph 1-bis of Article 232: "For the purposes of income taxes and regional and municipal surcharges, the limit referred to in letter a) of paragraph 1 is raised to EUR 100,000".
• Immediate exit. New second sentence of Article 238, paragraph 1: "The flat-tax regime ceases to apply from the same year in which revenues or fees received exceed EUR 115,000, for income tax and the related surcharges, and EUR 100,000, for value added tax".
• Employee income. "For the year 2027", the limit on employee and similar income under Article 233, paragraph 1, letter f), "is raised to EUR 35,000".
• IRPEF. New paragraph 5-bis of Article 11: "For the year 2027" the rates are 23% up to EUR 28,000, 33% above EUR 28,000 and up to EUR 55,000, and 43% above EUR 55,000.

The explanatory report (relazione illustrativa) accompanying the text clarifies the VAT point: the change widens the pool of flat-tax filers "limited to the income tax and related regional and municipal surcharges (and, consequently, also the special contribution regime)", "while keeping the limits relevant for value added tax unchanged". The technical report (relazione tecnica) adds that those who opt in with revenues "between 85,000 and 100,000 euro" are "in any case subject to the VAT regime", and estimates that about 41,000 taxpayers will choose the flat-tax regime as a result of the provision.

What would change compared with today

For those with revenue between €85,000 and €100,000 the practical reading is a dual track: for income tax you would remain in the flat-tax regime, with the 15% substitute tax, but VAT would again be due as it is today, because the VAT limits do not move. The EU ceiling that causes this is explained in flat-tax regime at €100,000 but VAT from €85,000. Compared with the press release of 28 October, the text adds two things the press release did not say: the immediate exit at €115,000 for income taxes and the extension to 2027 of the €35,000 limit for those who also have a salary.

On IRPEF the text confirms the €55,000 of the press release, but with a clarification the press release did not give: the new band applies "for the year 2027", and the technical report refers to a change "for 2027 only". The calculation for those who benefit is in IRPEF 2027 at 33% up to €55,000; flat-tax filers do not pay IRPEF on the income from their VAT business and are not affected.

What is still a hypothesis

• The vote. It is a bill: the Chamber and the Senate can change it with amendments until the final vote. Until the law is published in the Gazzetta Ufficiale (Official Gazette), for the flat-tax regime the threshold of €85,000 and the exit above €100,000 apply.
• VAT. The press release of 28 October spoke of a VAT exemption fixed at €85,000 "pending the authorisation of the European Union". The text of Article 9 contains no request for authorisation and no date: it leaves the VAT limits as they are.
• The technical report figures. The 41,000 new flat-tax filers and the effects on tax revenue are government estimates, not rules.

Next steps

On 4 November 2026 the Budget Committee of the Chamber of Deputies completed the check of the bill's own content (verifica del contenuto proprio), and the President of the Chamber split off three provisions (Article 69, paragraph 8, and Articles 105 and 115), which become separate bills: none of them concerns the flat-tax regime or IRPEF. The budget bill continues as A.C. 3174-bis, and Article 9 remains in the text. Next come the examination in committee and in the floor of the Chamber, then the Senate: for the rules to apply from 1 January 2027, the law must be approved and published by 31 December 2026. Every step, with date and source, is in the table of 2027 budget law and flat tax: steps and dates.

The overview of the topic cluster, with the guides on coefficients, INPS (the national social-security institute) contributions and the choice of regime, is in the hub flat tax 2027 for freelancers and sole traders. The previous news item, on the Council of Ministers press release, is in 2027 budget bill at the Council of Ministers.

Sources

• Chamber of Deputies, record for A.C. 3174 (filed 30/10/2026, check of the bill's own content and split of 4/11/2026, from which bill A.C. 3174-bis arises), accessed 6/11/2026.
• A.C. 3174, volume II: text of the bill, Article 9, accessed 6/11/2026.
• A.C. 3174, volume I: illustrative report and technical report, commentary on Article 9, accessed 6/11/2026.
• Government, Council of Ministers press release no. 195 of 28 October 2026, accessed 29/10/2026.
• L. 23 December 2014 no. 190 (Legge 23 dicembre 2014, n. 190), Art. 1, paragraphs 54-89 (flat-tax regime in force in 2026), accessed 29/10/2026.