Forfetario profitability coefficients by ATECO code: the table and how to use it

In short: in the forfetario regime, income is not calculated by subtracting actual costs, but by multiplying the revenue collected by a profitability coefficient set by law for your sector. It ranges from 40% for trade and catering to 86% for construction; professionals are subject to 78%, IT and other activities to 67%. From that income, after deducting contributions, the 15% is paid.

What is the forfetario profitability coefficient?

It is the percentage of revenue that the law treats as income for your sector. The rest is the share of costs that the forfetario regime presumes you incur, whatever the real expense. This is provided by art. 1, paragraph 64, of Law 190/2014: taxable income is obtained by applying to the revenue or fees collected the coefficient of your own ATECO code.

The chain of calculation is always the same:

• Forfetario income = revenue collected during the year (cash criterion) × coefficient of the ATECO group.
• Taxable amount = forfetario income − compulsory social security contributions paid during the year (paragraph 64). If contributions exceed income, the excess is deducted from total income (Revenue Agency circular 10/E of 2016, §4.3).
• Substitute tax = taxable amount × 15%, or 5% for the year of start and the four following years if you have the requirements (paragraph 65).

The coefficient is not chosen and not proven: it depends only on the activity you carry out. If your real costs are higher than the presumed ones, the forfetario regime taxes you on income higher than the actual one; if they are lower, it taxes you on lower income.

What is the table of coefficients by ATECO code?

There are 9 groups, with 6 different values: 40%, 54%, 86%, 62%, 78%, 67%. The table in force is Annex 2 of Law 145/2018, the same reported in circular 10/E of 2016 and in the instructions for the 2026 Redditi Persone fisiche form. The codes are expressed in the ATECO 2007 classification (Italian classification of economic activities).

The group "Other economic activities" is residual: it includes all ATECO divisions not listed in the other eight groups. The full list, division by division, is in the table of instructions for the LM section of the Redditi Persone fisiche form, linked in the sources.

Coefficient 78% or 67%: which applies to a professional or an IT specialist?

It depends on the ATECO division, not on the qualification or registration with a professional body. The 78% applies to divisions 64-66, 69-75, 85 and 86-88: professional, scientific, technical, health, education, financial and insurance activities. Divisions 62 and 63, where IT sits, instead fall under "other economic activities", at 67%.

With the same revenue the difference weighs: on €50,000, the professionals group declares €39,000 of income, the other activities group €33,500. The right ATECO code is that of the activity you actually carry out: if you have doubts about the classification, the choice should be made with your accountant, not on the basis of the lowest coefficient.

How much does income change with the same revenue in different sectors?

A lot. With €50,000 collected, a retail trader declares €20,000 of income, an IT specialist €33,500, a construction business €43,000. From there both contributions, which are calculated on that income, and the tax change. Here are the three cases calculated with the 2026 rules, each with its typical INPS fund.

The steps, for the construction business: €50,000 × 86% = €43,000 of income. Artisan contributions: €4,521.36 fixed on the minimum base of €18,808, plus 24% on the excess part, in total €10,327.44. Taxable amount €32,672.56, tax at 15%: €4,900.88.

The trader pays less because the 40% coefficient presumes that 60% of revenue goes on goods and expenses. If your real costs differ from the presumed ones, the comparison to make is with the ordinary regime: you will find it in forfetario or ordinary regime, which is better. Contributions and the 35% reduction are explained in INPS contributions in the forfetario regime 2026.

To redo the calculation with your numbers: construction business, trade, IT and other activities.

If you have several activities with different coefficients, how is it calculated?

Each activity gets its own coefficient, applied to the revenue that belongs to it, and the incomes thus obtained are added together. For the access and continuation threshold, instead, the revenue of all activities is added together: paragraph 55, letter b), of Law 190/2014 says that with activities under different ATECO codes "the sum of revenue and fees is taken".

The rule of the coefficient per activity is in circular 10/E of 2016 (§4.3): the taxpayer "determines the gross taxable amount by applying to the revenue/fees attributable to each activity the relevant profitability coefficient". The instructions for the LM section explain how to complete it: one line for each sector group, with the code of the main activity in that group; if the activities are all in the same group, one line is enough.

Example. You collect €30,000 from an activity in the professionals group and €20,000 from a retail trade activity.

• Professional activity: €30,000 × 78% = €23,400.
• Trade: €20,000 × 40% = €8,000.
• Total forfetario income: €31,400, from which you deduct the contributions paid.
• Revenue for the threshold: €50,000, to be compared with the €85,000 limit.

The simulator works on one group at a time: with two activities you can run two simulations and add the incomes, but the contributions depend on the social security scheme (or schemes) to which each activity registers you, so this case must be checked with the accountant. What happens when the sum of revenue exceeds the threshold is in exceeding 85,000 euros in the forfetario regime.

Do the coefficients change with the new ATECO 2025 codes?

Not yet. The ATECO 2025 classification has been operational for statistical and administrative purposes since 1 April 2025, but the instructions for the 2026 Redditi Persone fisiche form from the Revenue Agency make clear that, until new coefficients based on ATECO 2025 are approved, income is determined using the coefficient identified from the corresponding code in the ATECO 2007 classification.

In practice, in the LM section you indicate two codes: that of your activity in ATECO 2025 (line LM21) and the corresponding one in ATECO 2007 (line LM22), which is used to find the coefficient in the table. To identify the correspondence, the instructions refer to the dedicated page of the ISTAT (National Statistics Institute) website. If your code has changed with the new classification, check with your accountant which ATECO 2007 code corresponds to it: that is what decides the coefficient.

As of 23 October 2026 we have not found on the Revenue Agency website any act approving new coefficients based on ATECO 2025: when it arrives, this page and the simulator will be updated.

In 2027 do the coefficients change? What is certain and what is a proposal

As of 23 October 2026 the 2027 budget law has not been approved and the draft bill has not yet passed the Council of Ministers: the table of coefficients in force remains that of Annex 2 of Law 145/2018. The press leaks about the budget concern the forfetario threshold, which would rise to €100,000 with VAT in any case from €85,000: until there is an official text, no change is law, coefficients included.

The state of the budget, step by step, is in the hub 2027 flat tax for VAT-registered freelancers; the rules in force and the proposals compared are in the simulator, in the sections rules in force and 2027 proposals.

Sources

• Law of 23 December 2014, no. 190, art. 1, paragraphs 54-89, text in force on Normattiva (para. 55 letter b on the sum of revenue, para. 64 on coefficient and substitute tax), accessed on 23/10/2026.
• Agenzia delle Entrate, circular no. 10/E of 4 April 2016, §4.3 (table of coefficients, multiple activities, deductibility of contributions), accessed on 23/10/2026.
• Agenzia delle Entrate, Redditi Persone fisiche 2026 instructions, booklet 3, LM section (table of coefficients, lines LM21-LM27, ATECO 2025 and ATECO 2007), accessed on 23/10/2026.
• Agenzia delle Entrate, "Regime forfetario" page, accessed on 23/10/2026.
• MEF (Ministry of Economy and Finance), decree of 31 March 2025 (Gazzetta Ufficiale no. 91 of 18/4/2025): ATECO 2025 operational for statistical and administrative purposes from 1 April 2025, accessed on 23/10/2026.
• INPS, circular no. 14 of 9 February 2026 and circular no. 8 of 3 February 2026 (contributions used in the examples), accessed on 23/10/2026.
• Budget proposals, press and non-normative sources: Sky TG24, 13/10/2026; Alanews, 20/10/2026; accessed on 23/10/2026.