ATECO 74.12.01 · 78% coefficient Updated for 2026

    Forfettario tax for a Web designer in Italy (2026)

    Designers who craft the look, layout and UX of websites (not the code). A web designer is classified under ATECO 74.12.01 (Graphic design of web pages).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 web designer 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

    €50,000
    €5k€85k cap€200k+

    Forfettario taxable base = revenue × 78% coefficient (your activity). INPS 26.07% and the 5%/15% substitute tax are computed on that base.

    Forfettario 5% (new business)
    BEST
    €38,391net · 23% effective
    5% on the 78% coefficient base + INPS 26.07% on it
    Net38,391(76.8%)
    INPS10,167(20.3%)
    Flat tax1,442(2.9%)
    Forfettario 15%
    €35,508net · 29% effective
    15% on the 78% coefficient base + INPS 26.07% on it
    Net35,508(71.0%)
    INPS10,167(20.3%)
    Flat tax4,325(8.6%)
    Ordinario + Impatriati 50%
    €33,222net · 34% effective
    IRPEF on 50% of (revenue − INPS) + INPS 26.07% (D.Lgs. 209/2023)
    Net33,222(66.4%)
    INPS13,035(26.1%)
    IRPEF + Addiz3,743(7.5%)
    Ordinario (no relief)
    €27,197net · 46% effective
    Progressive IRPEF on (revenue − INPS) + INPS 26.07%
    Net27,197(54.4%)
    INPS13,035(26.1%)
    IRPEF + Addiz9,768(19.5%)
    Net take-home vs revenue — Web designer (78% coefficient)

    Forfettario lines stop at the €85k cap. Same deterministic engine as the TaxCompass chat.

    Why a 78% coefficient for a web designer?

    Designing web pages is ATECO 74.12.01 — a division-74 professional activity → 78%. If you also build the site in code, that part is 62.10 (67%): a genuine split worth planning around.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

    • Web *design* (74.12) is 78%; web *development* (62.10) is 67% — declare what you mostly invoice.
    • Bundling design + hosting + maintenance can mix coefficients; keep the dominant activity clear.

    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

    Web designer vs web developer coefficient?

    Web design (74.12) is 78%; web development/coding (62.10) is 67%. Your registered ATECO code decides which applies.

    Can a foreigner open a partita IVA as a web designer 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 web designer?

    Your taxable base is revenue × the 78% coefficient for ATECO 74.12.01. 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. 1.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
    2. 2.ISTAT — Struttura ATECO 2025 (IT/EN)
    3. 3.Normattiva — L. 335/1995, art. 2 (INPS Gestione Separata)
    4. 4.Agenzia delle Entrate — Regime forfetario: le regole
    5. 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.

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