On €25,000 in revenue (78% coefficient, 15% rate), the substitute tax due is about
2.162 €
When discussing 'how much tax is paid' in the flat-rate scheme, it's important to distinguish two items that are often confused: the substitute tax (which replaces income tax, surcharges, and IRAP, and is the 'tax' in the strict sense) and INPS social security contributions (which aren't strictly a tax, but savings for one's future pension). On €25,000 in revenue, the substitute tax is about €2,162, but adding contributions (€5,084), the total paid rises to about €7,246, about 29% of total revenue.
| Item | Amount (on €25,000) | % of Revenue |
|---|---|---|
| Imposta sostitutiva (15%) | 2.162 € | 8,6% |
| Contributi INPS (26,07%) | 5.084 € | 20,3% |
| Totale tasse + contributi | 7.246 € | 29,0% |
| Netto rimanente | 17.754 € | 71,0% |
Calculation based on a 78% ATECO coefficient, the ordinary 15% rate, and the INPS Separate Scheme. With the reduced 5% rate (new businesses), the tax would drop to about €721, reducing the total paid to about €5,805 (23.2% of revenue).
Although a 29% total levy may seem high, the flat-rate scheme generally remains more favorable than the ordinary regime for those with low actual costs, because the profitability coefficient already excludes 'by default' a portion of revenue (22% for professionals) from the taxable base, without needing to document any specific expense.