With €25,000 in annual revenue, the flat-rate net income is equivalent to about
1.479 € per month
Unlike an employee, who receives a fixed amount every month (plus an extra month's salary or two), a flat-rate professional doesn't have a 'monthly salary' in the strict sense: annual revenue is collected irregularly throughout the year, based on invoices issued and paid. The 'monthly' value shown here is therefore an average: annual net income divided by 12, useful as a reference to understand the financial sustainability of one's business, but it doesn't correspond to a fixed, punctual deposit like a paycheck.
| Annual Revenue | Net Annual | Net Monthly (÷12) |
|---|---|---|
| 20.000 € | 14.203 € | 1.184 € |
| 22.000 € | 15.623 € | 1.302 € |
| 25.000 € | 17.754 € | 1.479 € |
| 30.000 € | 21.305 € | 1.775 € |
| 35.000 € | 24.855 € | 2.071 € |
| 40.000 € | 28.406 € | 2.367 € |
Calculation based on the 78% ATECO coefficient (professionals), the ordinary 15% substitute tax rate, and the INPS Separate Scheme (26.07%). For those who qualify for the reduced 5% rate (new businesses, first 5 years), the monthly net income is higher.
Knowing your average monthly net income is useful for planning regular savings (for example, setting aside a fixed amount each month for taxes and contributions, which are then paid at specific deadlines during the year), so as not to run out of liquidity when balance and advance payments are due.