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Whoever uses the flat-rate scheme can determine the taxable income by applying, to the amount of revenues earned or remuneration received, the profitability coefficient expected for the activity carried out.

Mandatory social security contributions are deducted from the income determined on a flat-rate basis; any excess is deductible from total income.

A single tax is applied to the taxable income, to the extent of 15%, in lieu of those ordinarily provided (income taxes, additional regional and municipal taxes, Irap).

More benefits for those starting a new business

The substitute tax is reduced to 5% for the first five years of activity in the presence of certain requirements:

• the taxpayer has not exercised, in the previous three years, artistic, professional or business activity, even in an associated or family form;
• the activity to be undertaken does not in any way constitute a mere continuation of another previously carried out in the form of dependent or self-employed work, except in the case of the compulsory practice period for the purpose of exercising arts or professions;
• if an activity previously carried out by another person is continued, the amount of the related revenues and fees made in the tax period preceding that of recognition of the benefit does not exceed the limit that allows access to the scheme.