Forfettario tax for a Software developer in Italy (2026)
Freelance software developers and programmers writing code for clients on a partita IVA. A software developer is classified under ATECO 62.10.00 (Computer programming activities).2 Under the regime forfettario that activity carries a profitability coefficient of 67%, so 67% of revenue is treated as taxable profit.1
Worked example. A software developer invoicing €50,000 a year keeps about €40,028 net on the best regime (forfettario 5% (new business)) — an effective burden of 20% including INPS.3 Move the slider below for your own number.
Live forfettario calculator
Forfettario taxable base = revenue × 67% 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 67% coefficient for a software developer?
Writing software falls under ATECO division 62, which the forfettario law places in the residual “other activities” group — so the coefficient is 67%, not the 78% that applies to classic professions. A common, costly assumption is that “tech = professional services = 78%”; for pure programming it is 67%.1
Other economic activities (67%). This is the residual group — it includes software, IT, data, media and the arts. The law does not place these in the 78% professional group, so the coefficient is 67%.
Eligibility & cross-border traps
- •Don’t confuse 62.10 (programming, 67%) with 74.12 web design or 70.20 consulting (both 78%) — the code you declare sets the coefficient for years.
- •If you keep a foreign client after moving to Italy, watch tax residency: 183+ days makes you Italian-tax-resident on worldwide income.
- •No INPS cassa exists for developers — you pay INPS Gestione Separata at 26.07% on the coefficient base.
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
Is software development 67% or 78% under the forfettario?
67%. Computer programming (ATECO 62.10) sits in the law’s residual group, not the 78% professional group reserved for divisions 64–66, 69–75, 85 and 86–88.
What ATECO code should a freelance developer use in Italy?
Most pure coders declare 62.10.00 (computer programming activities). If you mainly advise on IT systems, 62.20.10 (computer consultancy) is the closer fit — both resolve to the 67% coefficient.
Can a foreigner open a partita IVA as a software developer 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 software developer?
Your taxable base is revenue × the 67% coefficient for ATECO 62.10.00. 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), testo in vigore dal 10-10-2025 al 31-12-2026
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.