Forfettario tax for an Engineer in Italy (2026)
Freelance engineers offering design, analysis and project services. An engineer is classified under ATECO 71.12.10 (Engineering activities).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 engineer 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 engineer?
Engineering is ATECO division 71 → 78%. Like architects, regulated engineers contribute to Inarcassa rather than INPS Gestione Separata.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
- •Enrolled engineers pay Inarcassa, not Gestione Separata — adjust the social-contribution line accordingly.
- •Some engineering services to non-EU clients raise permanent-establishment questions — check before signing long projects.
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 is the forfettario coefficient for an engineer?
78% (ATECO division 71). Regulated engineers, however, contribute to Inarcassa instead of INPS Gestione Separata.
Can a foreigner open a partita IVA as an 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 an engineer?
Your taxable base is revenue × the 78% coefficient for ATECO 71.12.10. 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.