Forfettario tax for a Cloud / DevOps engineer in Italy (2026)
Freelancers running cloud infrastructure, hosting and platform operations for clients. A cloud / devops engineer is classified under ATECO 63.10.10 (Computing infrastructure, hosting and related 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 cloud / devops engineer 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 cloud / devops engineer?
Infrastructure, hosting and platform operations are ATECO division 63 — the residual group → 67%. The 78% professional rate doesn’t reach division 63.1
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
- •Reselling cloud capacity (AWS/GCP) at a markup can introduce a trade element — keep service fees separate from pass-through costs.
- •Retainers + on-call may still be a single 63.10 service; document scope so the coefficient stays 67%.
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 hosting and DevOps?
67%. Division 63 (computing infrastructure, hosting, data) is in the residual forfettario group, like software and IT consulting.
Can a foreigner open a partita IVA as a cloud / devops engineer 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 cloud / devops engineer?
Your taxable base is revenue × the 67% coefficient for ATECO 63.10.10. 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.