Forfettario tax for a Real estate agent in Italy (2026)
Real-estate agents brokering property sales and rentals on a partita IVA. A real estate agent is classified under ATECO 68.31.00 (Intermediation service activities for real estate activities).2 Under the regime forfettario that activity carries a profitability coefficient of 86%, so 86% of revenue is treated as taxable profit.1
Worked example. A real estate agent invoicing €50,000 a year keeps about €37,200 net on the best regime (forfettario 5% (new business)) — an effective burden of 26% including INPS.3 Move the slider below for your own number.
Live forfettario calculator
Forfettario taxable base = revenue × 86% 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 86% coefficient for a real estate agent?
Real-estate activities are ATECO division 68 → 86%, the highest forfettario coefficient. Almost all of your revenue is treated as taxable profit, so the regime is less generous than it is for low-coefficient trades.1
Construction & real estate (86%). Construction and real-estate activities are assumed to be 86% profitable for forfettario purposes — the highest coefficient.
Eligibility & cross-border traps
- •At 86%, the forfettario’s flat tax bites harder — above modest revenue, ordinario can sometimes compete; model both.
- •Estate agency is a regulated activity (CCIAA enrolment) — a non-tax prerequisite separate from the partita IVA.
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 a real estate agent?
86%. Real-estate activities (ATECO division 68) carry the highest coefficient, so 86% of revenue becomes the taxable base.
Can a foreigner open a partita IVA as a real estate agent 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 real estate agent?
Your taxable base is revenue × the 86% coefficient for ATECO 68.31.00. 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.