Forfettario tax for a Language teacher in Italy (2026)
Freelance language teachers and tutors, in person or online. A language teacher is classified under ATECO 85.59.10 (Foreign language instruction).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. A language teacher 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 a language teacher?
Language instruction is ATECO division 85 (education) → 78%, which the law includes in the professional group.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
- •Teaching for a school as an employee is different from invoicing as a freelancer — only the latter uses your partita IVA coefficient.
- •Selling recorded courses as a product can shift part of your activity to a 67% “other” code.
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 language teacher?
78%. Education and instruction (ATECO division 85) is in the professional group.
Can a foreigner open a partita IVA as a language teacher 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 language teacher?
Your taxable base is revenue × the 78% coefficient for ATECO 85.59.10. 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.