The government aims to raise the revenue ceiling, but from January 1st, the limit for employees is lowered. Those exceeding 30,000 euros in salary in 2026 will lose the benefit.
The flat-rate tax regime is set to undergo a profound transformation in 2027, moving along two opposing directions that could create confusion for taxpayers. On one hand, the government has included among the priorities of the 2027 Budget Law raising the revenue ceiling to €100,000 for applying the 15% flat tax. On the other hand, there is a regulatory deadline already set: starting January 1, 2027, the limit for compatible employment income or pension income will drop from €35,000 to €30,000.
Therefore, those with dual income sources risk immediate exclusion from the preferential system, just as the executive plans to expand it. The eligibility requirement is verified based on income earned in the previous year: consequently, anyone exceeding the €30,000 threshold in salary or pension income during 2026 will lose access to the flat-rate regime in 2027.
The "regime forfettario" is a simplified tax system for small self-employed workers and professionals, introduced in Italy in 2015 with the Stability Law no. 190/2014. Its original purpose was to simplify taxation for those with a VAT number and limited revenue, applying a fixed tax rate (the so-called 'flat tax') instead of the more complex ordinary IRPEF system. The initial revenue cap was 30,000 euros per year.
Over time, the limits have been modified several times. The revenue limit gradually increased to the current 85,000 euros. Concurrently, a cap was introduced and later varied for employment income or pensions that a "forfettario" can receive without losing the tax benefit. This limit was originally 30,000 euros, was temporarily raised to 35,000 euros in 2025 and extended for 2026, but never became permanent. Now, due to an automatic expiration clause provided by law, it will revert to 30,000 euros starting January 1, 2027.
The current situation is therefore paradoxical: while the Government announces its intention to expand the "forfettario" by raising the revenue cap to 100,000 euros, an already existing rule will restrict access for all those workers who also have a salary or a pension. This creates uncertainty for taxpayers, who must plan their activities based only on established rules, excluding political proposals that still lack definitive legislative text.
"Dentro la Notizia" (Inside the Story) is an amateur, non-profit section of quoz.it, created for people who find it hard to make sense of current affairs without some context. Articles are written with AI assistance from public sources, without a professional newsroom or systematic editorial review: they may contain inaccuracies and are not a substitute for registered news outlets. This is not a registered press outlet under Italian law (L. 62/2001). Images, when not original, come from external sources for illustrative purposes only. If you find an article offensive, inaccurate, or think it should not be published — or you hold rights to a text or image and want it removed — let us know and we will act promptly.
Contact:
info@quoz.it
Comments (0)
No comments yet. Write the first one!