Forfettario tax for a Blogger / content writer in Italy (2026)
Independent bloggers and content writers monetising their own publications. A blogger / content writer is classified under ATECO 90.11.02 (Activities of independent bloggers).2 Under the regime forfettario that activity carries a profitability coefficient of 67%, so 67% of revenue is treated as taxable profit.1
Worked example. A blogger / content writer invoicing €50,000 a year keeps about €40,028 net on the best regime (forfettario 5% (new business)) — an effective burden of 20% including INPS.3 Move the slider below for your own number.
Live forfettario calculator
Forfettario taxable base = revenue × 67% 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 67% coefficient for a blogger / content writer?
ATECO 2025 created a dedicated code for independent bloggers, 90.11.02, in the artistic-creation division (90) → 67%. If your income is mostly brand/advertising deals, the influencer code (73.11.03) at 78% may fit better.1
Other economic activities (67%). This is the residual group — it includes software, IT, data, media and the arts. The law does not place these in the 78% professional group, so the coefficient is 67%.
Eligibility & cross-border traps
- •Own-publication content = 90.11 (67%); brand-campaign work = 73.11 (78%) — classify by where the money comes from.
- •Ad-network and affiliate income is taxable revenue; the 67% coefficient applies to all of it.
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
What coefficient applies to a blogger?
67%. Independent blogging (ATECO 90.11.02, division 90) is in the residual group — not the 78% professional group.
Can a foreigner open a partita IVA as a blogger / content writer 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 a blogger / content writer?
Your taxable base is revenue × the 67% coefficient for ATECO 90.11.02. 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.