Forfettario vs Abroad Calculator
For Italians: compare your effective tax under the regime forfettario with an estimate of moving abroad — and the trap that disqualifies it.
Note
On these numbers, the forfettario keeps more in your pocket.
Forfettario tax is your taxable base times the substitute rate. The taxable base is revenue times your ATECO coefficient — actual costs are not deducted, the coefficient stands in for them.
The abroad figure simply applies your estimated effective rate to the same gross revenue. It ignores social contributions, treaty relief and exit-tax mechanics, so treat it as a rough ceiling for comparison only.
Difference kept: −€3,735
The disqualification trap
Moving your tax residence abroad generally ends your right to the forfettario. The regime requires Italian tax residence; an EU/EEA resident can keep it only if at least 75% of their total income is produced in Italy. So a lower rate elsewhere usually is not a swap you can have alongside the regime — it replaces it.
Voymo gives general information to help you organise your move. It is not legal, tax, or immigration advice, always confirm with an official source or a qualified professional before you act.
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What this tool does
Italy's regime forfettario can be one of the most generous flat-tax setups in Europe — a 5% or 15% substitute tax charged not on profit but on a fixed slice of your revenue. That makes "should I just move somewhere cheaper?" a tempting question and a surprisingly hard one to answer on the back of an envelope. This calculator turns your real numbers into a side-by-side estimate: your net under the forfettario versus your net under an effective tax rate you expect abroad.
How to use it
Enter your gross annual revenue, the ATECO profitability coefficient for your activity, and whether you are on the 5% startup rate or the standard 15%. Then type the effective tax rate you think you would face in the country you are weighing up. You will see your taxable base, both net figures, and the difference. Read the result alongside the disqualification note: the comparison is only meaningful once you know whether you could legally keep the regime at all.
The method behind it
The forfettario side follows the statute: taxable base equals revenue times your coefficient, and the substitute tax equals that base times your rate, with no deduction of actual costs. The abroad side applies your estimated effective rate to the same revenue — a deliberately simple upper bound that ignores social contributions, treaty relief and exit taxation. The figures are estimates to inform a conversation with a qualified adviser, not a calculation of tax owed, and the regime's coefficients and thresholds should always be confirmed against the current Agenzia delle Entrate guidance cited below.
Frequently asked questions
How is the forfettario tax actually calculated? +
You do not deduct real costs. Instead, your taxable base is your gross revenue multiplied by the ATECO profitability coefficient for your activity. A flat substitute tax — 5% in the first five years if you qualify as a startup, otherwise 15% — is then applied to that base. This tool runs exactly that arithmetic.
Why does moving abroad usually end the regime? +
The forfettario is reserved for people who are tax-resident in Italy. If you move your tax residence abroad, you generally lose access to it. A narrow exception lets an EU or EEA resident keep it only when at least 75% of their total income is produced in Italy. So a lower headline rate elsewhere is rarely something you can hold alongside the regime — it replaces it.
What does the "estimated effective rate abroad" mean? +
It is your own best guess of total tax as a share of the same revenue in the country you are considering. The tool simply applies that percentage to your gross revenue so you can compare net outcomes. It deliberately ignores social contributions, double-taxation treaties and exit-tax mechanics, so treat the abroad figure as a rough ceiling.
Does this replace an accountant? +
No. This is an educational estimate, not a tax return. INPS contributions, the IRPEF you would pay outside the regime, regional surtaxes and treaty relief can all move the real number. Use the result to frame a conversation with a commercialista or a cross-border tax adviser.
Does the tool store my figures? +
No. Every calculation runs in your browser. Nothing you type is sent to a server, logged or saved.
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Reviewed by: an Italian commercialista
Sources
Voymo gives general information to help you organise your move. It is not legal, tax, or immigration advice, always confirm with an official source or a qualified professional before you act.