Forfettario tax for an Architect in Italy (2026)
Architects providing design and project services on a partita IVA. An architect is classified under ATECO 71.11.09 (Architectural activities n.e.c.).2 Under the regime forfettario that activity carries a profitability coefficient of 78%, so 78% of revenue is treated as taxable profit.1
Worked example. An architect invoicing €50,000 a year keeps about €38,391 net on the best regime (forfettario 5% (new business)) — an effective burden of 23% including INPS.3 Move the slider below for your own number.
Live forfettario calculator
Forfettario taxable base = revenue × 78% coefficient (your activity). INPS 26.07% and the 5%/15% substitute tax are computed on that base.
Forfettario lines stop at the €85k cap. Same deterministic engine as the TaxCompass chat.
Why a 78% coefficient for an architect?
Architecture is ATECO division 71 → 78%. Architecture is also a regulated profession with a mandatory professional fund (Inarcassa), which changes the social-contribution picture.1
Professional, scientific & technical (78%). Pure-service professions (consulting, design, engineering, translation, teaching, health, finance) have little cost of goods, so the law assumes 78% of revenue is profit and taxes that share.
Eligibility & cross-border traps
- •Architects pay into Inarcassa, not INPS Gestione Separata — the 26.07% rate in the calculator below won’t apply to you; model Inarcassa instead.
- •Albo (professional register) enrolment is required to practise — a non-tax prerequisite for foreigners.
The €85,000 limit, the 5%/15% substitute tax and the rules above come from the forfettario law; newly-arrived residents should also check the impatriati regime.45
Frequently asked questions
Do architects pay INPS Gestione Separata?
No. Architects contribute to Inarcassa, their dedicated professional fund. The forfettario coefficient is still 78%, but substitute social contributions to Inarcassa replace the 26.07% Gestione Separata.
Can a foreigner open a partita IVA as an architect in Italy?
Yes. EU citizens can register a partita IVA directly; non-EU citizens generally need a valid residence permit that allows self-employment. The forfettario regime itself is open to residents regardless of nationality, subject to the €85,000 revenue limit and the other eligibility rules.
How is the forfettario tax calculated for an architect?
Your taxable base is revenue × the 78% coefficient for ATECO 71.11.09. INPS Gestione Separata (26.07%) is charged on that base and is deductible, then a 5% (first 5 years) or 15% substitute tax applies — replacing IRPEF, its surcharges and VAT.
What happens above €85,000 revenue?
Crossing €85,000 ends the forfettario from the following year and moves you to the ordinary regime (regime ordinario), where progressive IRPEF applies. Newly-arrived residents may instead benefit from the impatriati regime.
Terms used on this page
Other professions
Sources
- 1.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
- 2.ISTAT — Struttura ATECO 2025 (IT/EN)
- 3.Normattiva — L. 335/1995, art. 2 (INPS Gestione Separata)
- 4.Agenzia delle Entrate — Regime forfetario: le regole
- 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.