Manovra: flat tax fino a 100mila euro, costa 300 milioni a regime

Starting in 2027, the flat tax threshold for self-employed individuals will increase from 85,000 to 100,000 euros, but VAT will still apply between these amounts. The budget law anticipates that around 41,000 individuals will choose the flat-rate regime due to lower taxes. This change is expected to impact income tax (Irpef) revenues, with estimated losses of 247.2 million euros in 2027, rising to 310 million in 2028 and 302.6 million from 2029 onwards. The flat-rate regime will no longer apply for revenues exceeding 115,000 euros for income taxes and 100,000 euros for VAT.