With the ordinary 15% rate on €25,000 in revenue (78% coefficient), the substitute tax due is about
2.162 €
The 15% rate is the standard flat-rate scheme rate, applicable to all taxpayers who don't meet the requirements for the reduced 5% rate (reserved for new businesses in their first 5 years). It therefore applies, for example, to those who have already passed the five-year start-up period, those who have reopened a VAT registration after having had one previously, or simply those who don't meet one of the specific legal requirements for the reduced rate.
| Step | Calculation | Result |
|---|---|---|
| Reddito imponibile lordo | 25.000 € × 78% | 19.500 € |
| Contributi INPS (Gestione Separata) | 19.500 € × 26,07% | 5.084 € |
| Reddito imponibile netto | 19.500 € − 5.084 € | 14.416 € |
| Imposta sostitutiva (15%) | 14.416 € × 15% | 2.162 € |
| Netto finale | 25.000 € − 5.084 € − 2.162 € | 17.754 € |
Example with a 78% ATECO coefficient (professionals) and the INPS Separate Scheme. With different coefficients (e.g. 40% for trade), both the substitute tax and contributions would be proportionally lower, at the same revenue level.
This example with the 15% rate is useful as a baseline reference to compare your tax burden with other scenarios: the reduced 5% rate (if you qualify), a different ATECO coefficient, or a pension scheme other than the Separate Scheme.