| Regione | Reddito al netto delle perdite soggetto ad imposta sostitutiva (regime forfetario) | Imposta sostitutiva al 15% o al 5% (Regime forfetario) | Differenza | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Frequenza | Ammontare | Media | Frequenza | Ammontare | Media | Frequenza | Ammontare | Media | |
| Piemonte | 127.157 | 2.123.254 | 16,70 | 125.245 | 249.939 | 2,00 | 128.393 | 245.831 | 1,91 |
| Valle d'Aosta | 3.959 | 68.636 | 17,34 | 3.902 | 8.332 | 2,14 | 3.999 | 8.147 | 2,04 |
| Lombardia | 294.685 | 5.389.405 | 18,29 | 290.797 | 619.096 | 2,13 | 297.269 | 613.612 | 2,06 |
| Liguria | 51.496 | 875.048 | 16,99 | 50.826 | 106.288 | 2,09 | 51.837 | 104.245 | 2,01 |
| Trentino Alto Adige (P.A. Trento) | 12.463 | 233.368 | 18,72 | 12.290 | 26.424 | 2,15 | 12.583 | 25.370 | 2,02 |
| Trentino Alto Adige (P.A. Bolzano) | 10.984 | 209.238 | 19,05 | 10.797 | 22.448 | 2,08 | 10.947 | 22.265 | 2,03 |
| Veneto | 122.653 | 2.217.191 | 18,08 | 120.973 | 258.147 | 2,13 | 123.229 | 254.468 | 2,06 |
| Friuli Venezia Giulia | 30.612 | 523.313 | 17,10 | 30.195 | 61.910 | 2,05 | 30.701 | 60.523 | 1,97 |
| Emilia Romagna | 121.589 | 2.185.271 | 17,97 | 120.031 | 256.328 | 2,14 | 122.197 | 252.546 | 2,07 |
| Toscana | 114.943 | 1.921.009 | 16,71 | 113.312 | 229.511 | 2,03 | 115.408 | 225.439 | 1,95 |
| Umbria | 24.624 | 385.194 | 15,64 | 24.133 | 46.508 | 1,93 | 24.645 | 45.786 | 1,86 |
| Marche | 42.946 | 710.438 | 16,54 | 42.177 | 85.258 | 2,02 | 43.061 | 83.937 | 1,95 |
| Lazio | 196.180 | 3.132.645 | 15,97 | 191.747 | 362.859 | 1,89 | 195.827 | 359.930 | 1,84 |
| Abruzzo | 37.947 | 576.817 | 15,20 | 37.217 | 68.796 | 1,85 | 37.934 | 68.297 | 1,80 |
| Molise | 8.233 | 115.956 | 14,08 | 8.068 | 13.877 | 1,72 | 8.225 | 13.759 | 1,67 |
| Campania | 150.033 | 2.079.138 | 13,86 | 146.005 | 240.571 | 1,65 | 150.119 | 239.227 | 1,59 |
| Puglia | 100.983 | 1.428.634 | 14,15 | 98.814 | 168.941 | 1,71 | 101.151 | 166.579 | 1,65 |
| Basilicata | 12.940 | 185.454 | 14,33 | 12.588 | 22.403 | 1,78 | 12.803 | 22.091 | 1,73 |
| Calabria | 47.544 | 618.969 | 13,02 | 46.363 | 71.754 | 1,55 | 47.048 | 70.978 | 1,51 |
| Sicilia | 123.819 | 1.826.331 | 14,75 | 121.171 | 209.427 | 1,73 | 123.243 | 206.627 | 1,68 |
| Sardegna | 41.765 | 673.458 | 16,12 | 41.067 | 79.500 | 1,94 | 41.554 | 77.470 | 1,86 |
| Non indicata | |||||||||
| TOTALE | 1.677.555 | 27.478.767 | 16,38 | 1.647.718 | 3.208.316 | 1,95 | 1.682.173 | 3.167.126 | 1,88 |
