The coefficiente di redditività, explained (2026)
In Italy's forfettario regime you aren't taxed on revenue or on your real profit — you're taxed on a fixed percentage of revenue called the coefficiente di redditività, set by your activity's ATECO code. Here's the full table, how to find yours, and how it drives your tax in 2026 — every figure cited to the law.
What the coefficiente di redditività is
The coefficiente di redditività (profitability coefficient) is the share of your revenue that the forfettario regime treats as taxable income. The regime never looks at your real costs — it assumes a fixed profit margin for your type of activity and taxes that. The coefficient is that assumed margin.12
It ranges from 40% to 86% and is fixed by law per group of activities — not by how much you actually spend or how much you earn.1
The coefficients by activity (ATECO group)
Every ATECO code maps to one of nine activity groups, each with its own coefficient:3
| Activity group | Typical ATECO | Coefficient |
|---|---|---|
| Professional, scientific, technical, health, education, financial & insurance services | 64–66, 69–75, 85–88 | 78% |
| Other activities — incl. software & IT services (residual group) | e.g. 58–63 | 67% |
| Construction & real estate | 41–43, 68 | 86% |
| Commercial intermediaries | 46.1 | 62% |
| Street trade — non-food goods | 47.82, 47.89 | 54% |
| Wholesale & retail trade | 45, 46, 47 (most) | 40% |
| Food & beverage manufacturing | 10–11 | 40% |
| Accommodation & food service | 55–56 | 40% |
| Street trade — food & drink | 47.81 | 40% |
How to find your coefficient
Your coefficient follows from your ATECO code — the activity classification you pick when you open your partita IVA. Find your code, match it to its group above, and that's your coefficient.31
If you carry on more than one activity under different ATECO codes, each activity's revenue takes its own coefficient.1
How the coefficient sets your tax
Your taxable base = revenue × coefficient. On that base you pay the 5%/15% substitute tax, and INPS contributions are calculated on it too (and are deductible). Your real costs never enter the calculation.14
Why the coefficient is the biggest lever
Because the forfettario ignores real costs, the coefficient is the single biggest factor in your tax. A low-cost activity with a low coefficient keeps far more than its "deemed" profit; a high-cost activity with a high coefficient can be taxed on more than it really earns. When real costs are high, the ordinary regime — or, for new residents, the impatriati regime — may tax less.15
Frequently asked questions
What is the coefficiente di redditività?
It's the fixed percentage of your revenue that the forfettario regime treats as taxable profit — from 40% to 86%, set by your activity's ATECO code. The regime ignores your real costs and taxes this assumed margin instead.
How do I find my coefficient?
It follows from your ATECO code. Find the code for your activity, match it to one of the nine groups in the table above, and read off the coefficient. If you have several ATECO codes, each activity's revenue uses its own.
What's the coefficient for professionals, software or shops?
Professionals (and most scientific, technical, health, education and financial services) are 78%. Software and IT services fall in the residual "other activities" group at 67%. Wholesale and retail trade, food service and food manufacturing are 40%.
Does the coefficient change with revenue?
No. The coefficient is fixed by your activity, not your income — only the revenue it's applied to changes. Higher revenue means a bigger taxable base, but the percentage stays the same.
Can I deduct my real costs instead of using the coefficient?
No. In the forfettario, real costs are never deducted — the coefficient is the only allowance for costs. That's why a high-cost business may pay less under the ordinary regime, where actual expenses are deductible.
Keep exploring
Sources
- 1.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
- 2.Agenzia delle Entrate — Regime forfetario: le regole
- 3.ISTAT — Struttura ATECO 2025 (IT/EN)
- 4.Normattiva — L. 335/1995, art. 2 (INPS Gestione Separata)
- 5.Normattiva — D.Lgs. 209/2023, art. 5 (regime impatriati)
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.