Profitability coefficient in Italy's regime forfettario: the ATECO table
The profitability coefficient (coefficiente di redditività) is the percentage that, in the regime forfettario (Italy’s flat-rate tax regime), turns your revenue or fees into taxable income. The law sets it for groups of ATECO codes (the activity classification): you don’t decide how much you spent, all that counts is what activity you carry out. Here you’ll find the official table of the forfettario profitability coefficient, how to find and read your code, what changes with ATECO 2025 and a worked example.
The table and the rules are those in force in 2026, checked against the instructions of the Agenzia delle Entrate (the Italian Revenue Agency) and the pages of ISTAT on 30 September 2026.
What the profitability coefficient is for
In the regime ordinario (the ordinary regime), income is the difference between what you collect and what you spend. In the regime forfettario your actual expenses don’t count: the law assumes that part of what you collect is income and the rest is cost. That part is the coefficient.
The calculation is always the same:
- revenue or fees collected in the year × coefficient = gross income;
- gross income − mandatory social security contributions paid in the year = taxable income;
- taxable income × 15% (or 5% in the first five years, if you qualify) = substitute tax (imposta sostitutiva).
Who can apply the regime and on what conditions is explained in the guide to the regime forfettario.
The table of coefficients by ATECO code
It’s the table in annex 2 to legge 30 dicembre 2018, n. 145, which replaced annex 4 to legge 190/2014. The codes are those of the ATECO 2007 classification.
| Sector group | ATECO 2007 codes | Coefficient |
|---|---|---|
| Food and beverage industries | 10, 11 | 40% |
| Wholesale and retail trade | 45; 46.2 to 46.9; 47.1 to 47.7; 47.9 | 40% |
| Street trade in food and beverages | 47.81 | 40% |
| Street trade in other products | 47.82, 47.89 | 54% |
| Construction and real estate | 41, 42, 43; 68 | 86% |
| Trade intermediaries | 46.1 | 62% |
| Accommodation and food services | 55, 56 | 40% |
| Professional, scientific, technical, health and education activities, financial and insurance services | 64, 65, 66; 69 to 75; 85; 86, 87, 88 | 78% |
| Other economic activities | 01, 02, 03; 05 to 09; 12 to 33; 35; 36 to 39; 49 to 53; 58 to 63; 77 to 82; 84; 90 to 93; 94 to 96; 97, 98; 99 | 67% |
In the original table the groups are written in brackets, for example (69-70-71-72-73-74-75). Here you’ll find them as ranges: the content is the same.
How to read the table
A full ATECO code has six digits, separated by full stops: for example 62.01.00. The table looks at it at different levels:
- two digits (for example 62 or 69) mean the whole division: every code that starts with those two digits falls in the group;
- three or four digits (for example 46.1 or 47.81) mean only that part of the division. That’s why 46 is split between the 62% for intermediaries (46.1) and the 40% for wholesale trade (46.2 to 46.9), and 47.8 between the 40% and the 54% for street trade.
To find your coefficient, start from the first two digits of your code, then check whether the table goes into more detail for that division.
If you have several activities with different codes but in the same group, in section LM (quadro LM) you fill in a single line with the code of your main activity and your total revenue. If they’re in different groups, you fill in one line for each group and each has its own coefficient.
How to find your ATECO code
Your code is the one you gave when you opened your partita IVA (Italian VAT number), on form AA9/12, or for a sole proprietorship (ditta individuale) in the ComUnica (the one-stop business filing) application to the Registro delle imprese (the business register). You’ll find it in your personal area with the Agenzia delle Entrate and, if your activity is on the Registro delle imprese, in your company register extract (visura camerale).
If the code no longer matches what you actually do, it needs updating with a change of details. How to open a partita IVA and how to choose the code is explained in the guide on how to open a partita IVA.
ATECO 2025: does the table change?
Not for now. Since 1 January 2025 the new ATECO 2025 classification has been in force, adopted in practice by ISTAT, the Chambers of Commerce and the Agenzia from 1 April 2025. Many codes have changed number, but the forfettario coefficients have not been rewritten.
The instructions for the modello Redditi PF (the personal income tax return) 2026 say so explicitly: until new coefficients built on ATECO 2025 are approved, income is still worked out with the table above, finding the coefficient from the activity’s code in the ATECO 2007 classification (decreto legislativo 12 giugno 2025, n. 81).
In practice, in section LM of the modello Redditi PF 2026 you give two codes:
- on line LM21, column 4, the ATECO 2025 code of your activity;
- on line LM22, column 1, the ATECO 2007 code, and that’s the one that decides the coefficient.
Don’t look up your new ATECO 2025 code in the table of coefficients: the table speaks the language of 2007. Some divisions have been reorganised and a 2025 code can point to a different group from your old code’s.
An example of codes that change
In ISTAT’s correspondence table between ATECO 2025 and ATECO 2022, the last version of the old classification:
| Activity | Previous code | ATECO 2025 code | Coefficient |
|---|---|---|---|
| Non-publishing software production | 62.01.00 | 62.10.00 | 67% |
| Graphic designers of web pages | 74.10.21 | 74.12.01 | 78% |
| Retail sale via the internet | 47.91.10 | several codes in 47 | 40% |
In the first two cases the first two digits don’t change and the group stays the same. In the third, ATECO 2025 spreads online trade across the codes of the product sold: for the coefficient the old 47.91.10 still applies, which falls in 47.9.
To find your previous code you can use ISTAT’s correspondence tables. When the new coefficients on ATECO 2025 are approved, this guide will be updated.
A worked example
You’re in your third year of activity in the regime forfettario and you qualify for the 5% rate. You have two activities in different groups:
- IT consulting, a code in division 62: you collect €30,000;
- online sale of handmade products, code 47.91: you collect €10,000.
In the year you pay €5,000 in contributions to INPS (Italy’s social security institute).
| Item | Calculation | Amount |
|---|---|---|
| Income from consulting | €30,000 × 67% | €20,100 |
| Income from online sales | €10,000 × 40% | €4,000 |
| Total gross income | €20,100 + €4,000 | €24,100 |
| Less contributions paid | €24,100 − €5,000 | €19,100 |
| Substitute tax at 5% | €19,100 × 5% | €955 |
| Substitute tax at 15% | €19,100 × 15% | €2,865 |
The two groups go on two different lines of section LM, each with its own coefficient. The revenue from the two activities is added together to check the €85,000 limit: here you’re at €40,000.
The contributions in the example are a round figure. How much you actually pay depends on the INPS fund for your activity: you’ll find it in the guide to INPS contributions for a partita IVA.
What the coefficient says about whether it pays off
The coefficient is also a quick way to see whether the forfettario pays off for you. With a 78% coefficient, the law assumes your expenses are 22% of what you collect. If you spend a lot more, for example because you buy stock, equipment or expensive services, the regime ordinario, which deducts actual costs, could make you pay less. How it works is explained in the guide to the simplified and ordinary regime.
Knowing your coefficient means knowing in advance how much of every euro you collect stays with you: a small number that gives you a lot of peace of mind.
💜💙 Your BravoLisa Team
This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.
Sources (6)
- Agenzia delle Entrate — Regime forfetario: Che cos'è
- Agenzia delle Entrate — Tabella dei coefficienti, allegato 2 alla legge 145/2018 (Gazzetta Ufficiale, PDF)
- Agenzia delle Entrate — Redditi Persone fisiche 2026, Fascicolo 3, istruzioni (quadro LM)
- Agenzia delle Entrate — Dichiarazione precompilata, quadro LM
- ISTAT — ATECO 2025 e aggiornamenti
- ISTAT — Tavola di raccordo bidirezionale ATECO 2025 – ATECO 2022 (aggiornamento 2026, xlsx)