2027 flat tax for VAT-registered freelancers (partite IVA): what changes, what is certain and what is only a proposal

In short: as of 23 October 2026, the "2027 flat tax" for freelancers is only a proposal: the 2027 budget law has not been approved and its draft bill has not yet passed the Council of Ministers. It is being discussed as a forfetario regime with the threshold raised from €85,000 to €100,000, still at 15%, but with VAT on invoices above €85,000. It would change something only for those who collect between €85,000 and €100,000.

Which "flat taxes" is the 2027 budget law talking about?

There are three different measures, often confused under the same label: the forfetario regime with a €100,000 threshold for freelancers, the widening of the IRPEF bracket at 33% up to €60,000, and a 5% tax on pay rises from collective contract renewals. They concern different people, and none of the three, as of 23 October 2026, is contained in an approved text.

• Forfetario at €100,000. This is the measure for freelancers: the threshold of revenue or fees to stay in the regime would rise from €85,000 to €100,000, with the substitute tax at 15% and VAT obligations in any case from €85,000 (Sky TG24, 13/10/2026; Alanews, 20/10/2026).
• IRPEF at 33% up to €60,000. This is not a flat tax but a longer second bracket: today the 33% rate applies up to €50,000. It concerns employees, pensioners and freelancers in the ordinary regime, not forfetario taxpayers. The maximum saving would be €1,000 a year (Sky TG24, 13/10/2026; Informazione Fiscale, 20/10/2026, which judges it without funding).
• 5% on contract pay rises. A reduced tax on pay increases from the renewal of collective contracts which, according to Sky TG24 of 13/10/2026, "could be confirmed". It concerns employees, not freelancers.

What is already law and what is only a proposal?

The forfetario rules of art. 1, paragraphs 54-89, of Law 190 of 2014 are law: €85,000 threshold, immediate exit above €100,000, tax at 15%. All the 2027 novelties read in the newspapers are proposals: they become rules only when the budget law is approved by Parliament and published in the Gazzetta Ufficiale (Official Gazette).

The full table of 2026 parameters, with the law and circular for each line, is in the rules in force section of the simulator.

Who is affected by the €100,000 forfetario?

Only those who collect between €85,000 and €100,000. Below €85,000 you remain forfetario with or without the reform; above €100,000 you leave the regime in both cases. The middle band is the only one in which the proposal would change the tax regime for the following year.

What happens in practice when you exceed €85,000 is explained in exceeding €85,000 in the forfetario regime: what happens.

What is the proposal worth in euro? An example at €92,000

For a construction artisan who collects €92,000 with the 35% contribution reduction, the tax burden under the forfetario regime is €22,489.92; under the ordinary regime, where the current rules would move him the following year, it would rise to €37,179.96. With the threshold at €100,000 the difference, €14,690.04 a year, would stay in pocket, VAT aside.

The steps, calculated by the simulator engine with the 2026 parameters:

• Forfetario. Income = €92,000 × 86% (coefficient for construction and real-estate activities) = €79,120.00. INPS contributions for artisans reduced by 35%: €12,496.38. Taxable amount €66,623.62, tax at 15%: €9,993.54. Total burden: €22,489.92.
• Ordinary regime from the following year. With the same presumed costs (14% of revenue, €12,880.00) the income is €79,120.00. Full artisan contributions, because the 35% reduction exists only in the forfetario regime: €19,225.20. Net IRPEF on a taxable amount of €59,894.80: €17,954.76, regional and municipal surcharges excluded. Total burden: €37,179.96.
• Difference. €37,179.96 − €22,489.92 = €14,690.04 a year: this is what the proposal would save you, comparing two years "at steady state".

Two cautions. The costs of the ordinary regime are those the forfetario regime presumes for the sector (14% of revenue): with higher actual costs the difference shrinks. And VAT on invoices above €85,000 is not included in the calculation. Redo the calculation with your data: open this example in the simulator and change revenue, sector and contributions.

Why would VAT start at €85,000 with the €100,000 threshold?

Because the VAT exemption for small businesses is not decided by Italy alone: art. 284 of Directive 2006/112/EC, in the version in force since 2025, fixes it at €85,000 of domestic turnover. A Member State can raise the threshold for income tax, but not the VAT exemption threshold. That is why the proposals speak of a 15% rate up to €100,000 but with VAT on invoices.

For those who invoice businesses, VAT is largely neutral, because the client deducts it; for those who work with private individuals it means raising prices or absorbing the cost. The full reasoning is in forfetario at €100,000 but VAT from €85,000 and in the VAT issue section of the simulator.

What changes in 2027 if you also have a salary?

It may change more than the €100,000 threshold. Today you cannot be forfetario if in the previous year you had income from employment or pension above €35,000, a limit valid for 2025 and 2026. Without an extension in the 2027 budget law, the limit goes back to €30,000, unless the employment relationship has ended.

If you have a salary between €30,000 and €35,000 and a VAT number alongside it, you will find the cases and dates in forfetario and employment: the €30,000 or €35,000 limit.

When will we know whether the 2027 flat tax becomes law?

Only when Parliament has approved the budget law, which to take effect from 1 January 2027 must complete its process by 31 December 2026. First the government's draft bill is needed, which as of 23 October has not yet passed the Council of Ministers; then the examination by the Chamber and the Senate, where the text can change through amendments.

Alongside the budget law, on 14 September 2026 the draft bill S.2033 on the "conditions of access to the forfetario regime" (first signed by Senator Stefania Craxi) was submitted to the Senate; it was assigned to committee on 30 September and has not yet been examined. Milestones, dates and where to read the official texts are in 2027 budget law and flat tax: the milestones, updated at each step, and in the status of the law section of the simulator.

The guides in this cluster

Each guide answers a precise question and opens the simulator already filled in with the case it talks about.

• 2027 budget law and flat tax: milestones and dates: where the budget law stands and where to read the official texts.
• Exceeding €85,000 in the forfetario regime: what happens this year, next year and with the €100,000 threshold.
• Forfetario at €100,000 but VAT from €85,000: the constraint of the VAT directive and what changes on invoices.
• Forfetario and employment: the €30,000 or €35,000 limit and what happens in 2027.
• Forfetario or ordinary regime: the comparison with examples calculated on costs, contributions and deductions.
• Profitability coefficients by ATECO code: the official table and how it turns revenue into income.
• INPS contributions in the forfetario regime 2026: separate management at 26.07%, artisans, traders and the 35% reduction.
• Forfetario at 5% for new activities: requirements, duration and when it is lost.
• IRPEF 2027 at 33% up to €60,000: who gains from it and how much, at most €1,000 a year.

Sources

• L. 23 December 2014 no. 190, art. 1 paragraphs 54-89 (forfetario regime, text in force on Normattiva), accessed on 23/10/2026.
• Agenzia delle Entrate (Italian Revenue Agency), "Regime forfetario" page (requirements, €35,000 limit for 2025 and 2026), accessed on 23/10/2026.
• Agenzia delle Entrate, circular 32/E of 5 December 2023 (thresholds of €85,000 and €100,000, VAT effects), accessed on 23/10/2026.
• INPS (Italian social security institute), circular no. 14 of 9 February 2026 (artisans and traders, 35% reduction), accessed on 23/10/2026.
• L. 30 December 2025 no. 199, art. 1 para. 3 (second IRPEF bracket at 33%), accessed on 23/10/2026.
• Government, Council of Ministers press release no. 192 of 13 October 2026 (Documento programmatico di bilancio 2027), accessed on 23/10/2026.
• Senate, progress record of draft bill S.2033 (Senate open data, status "assigned, examination not yet begun"), accessed on 23/10/2026.
• Budget proposals, press and non-normative sources: Sky TG24, 13 October 2026; Alanews, 20 October 2026; Informazione Fiscale, 20 October 2026; accessed on 23/10/2026.