Can freelancers on Italy's nomad visa use the 15% forfettario flat tax?
Updated · Taxes & family guide · Not legal advice
If you become an Italian tax resident and open an Italian VAT number (partita IVA) as a freelancer, you may be able to use the regime forfettario: a substitute tax of 15% on a flat share of revenue (5% for the first five years for qualifying new activities), available if your revenue is within €85,000 a year and you meet the other conditions, such as not working mainly for a recent former employer.
| Item | Rule |
|---|---|
| Who | Individuals with a partita IVA (self-employed) |
| Revenue limit | €85,000 per year |
| Tax | 15% substitute tax; 5% for 5 years for qualifying new activities |
| Taxable base | Revenue × a fixed profitability coefficient for your activity code |
| Social security | Separate: contributions to INPS still apply |
| Exclusions | e.g. working mainly for an employer from the previous two years |
Does the forfettario fit a nomad visa?
Digital nomads are self-employed, so a partita IVA is the usual way to invoice once you are tax resident. A commercialista sets it up and tells you whether the forfettario or the impatriati regime gives the better result.
Quick answers
- Do I need a partita IVA as a digital nomad?
- If you are an Italian tax resident working as a freelancer, you generally need one. Ask a commercialista.
- Can I combine forfettario and impatriati?
- They are alternative regimes for the same income. Compare both with an advisor.
- Do US clients count?
- Yes, revenue from foreign clients counts toward the €85,000 limit.
What to do next
Freelancer applying as a digital nomad? Check your eligibility free; review $599.
Free eligibility check and checklist. Paid plans are one-time, flat fees for a human review of your full Italy visa file.
Sources
- Normattiva: Law 190/2014, art. 1 paras. 54-89 (regime forfetario)
- Normattiva: Legislative Decree 117/2026, consolidated income tax code (in force 4 July 2026)
- INPS (Italian social security institute)
Checked: . Rules change; confirm current values on the official pages above before you file.