TaxCompass

    Coefficiente di redditività

    Also known as: profitability coefficient, forfettario coefficient

    Under the forfettario, you don't deduct real costs — instead a fixed coefficiente di redditività (set by your ATECO group, from 40% to 86%, per Law 190/2014) defines the share of revenue treated as taxable profit. The substitute tax then applies to that share.1

    What this means for you

    This is the single biggest lever in your forfettario tax: professional services use 78%, retail and food 40%, construction 86%. The same revenue produces very different tax depending on your activity's coefficient.

    Related terms

    Regime forfettarioCodice ATECO

    Sources

    1. 1.Normattiva — L. 190/2014 (regime forfettario, allegato)

    Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

    All glossary terms

    Get this answered for your exact situation

    Build a free, source-backed setup plan in minutes — the right regime, ATECO code, INPS scheme and real numbers for you. Or ask the AI a specific question, every answer cited to the law.

    Build my setup plan Ask a specific question