Regime Forfettario threshold raised from €65,000 to €85,000 for freelancers

The Budget Law 2023 raised the Regime Forfettario (simplified flat-tax regime for self-employed Italians and registered residents) turnover threshold from €65,000 to €85,000 per year. Flat tax rate of 15% (5% for the first five years of new activity) on notional taxable income calculated by applying a sector-specific profitability coefficient. Immediate exclusion if the €85,000 threshold is breached in a given year.