Forfettario tax for a Copywriter in Italy (2026)
Freelance writers producing copy, articles and creative text for clients. A copywriter is classified under ATECO 90.11.09 (Other literary creation and musical composition activities).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 copywriter 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 copywriter?
Literary creation is ATECO 90.11 (division 90) → 67%. But advertising copy delivered as part of a campaign can fall under advertising (73.11) at 78% — the classic copywriter coefficient question.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
- •Editorial/literary writing = 90.11 (67%); advertising copy within campaigns = 73.11 (78%) — match the code to your main work.
- •Royalties on authored works can be taxed under a different regime than service fees.
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
Is a copywriter 67% or 78%?
Literary/creative writing (ATECO 90.11) is 67%. Advertising copy produced as part of campaigns (73.11) is 78%. Your registered activity decides.
Can a foreigner open a partita IVA as a copywriter 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 copywriter?
Your taxable base is revenue × the 67% coefficient for ATECO 90.11.09. 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.