Forfettario tax for a Data / AI consultant in Italy (2026)
Freelance data scientists and AI/ML consultants delivering models and analysis. A data / ai consultant is classified under ATECO 62.20.10 (Computer consultancy).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 data / ai consultant 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 data / ai consultant?
Data and AI work is usually declared under computer consultancy (62.20) or programming (62.10) — division 62 → 67%. Despite the “scientific” feel of the work, it isn’t in the 78% professional group (which covers 72 “scientific research & development”, a different registration).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
- •If you do formal R&D (division 72), that’s 78% — but most freelance data/AI work is delivered as 62.x services at 67%.
- •Selling access to a SaaS product you built can be a different activity than consulting — check before mixing.
- •GDPR: handling clients’ personal data may make you a processor with contractual obligations independent of tax.
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
Are data scientists in the 78% scientific group?
Usually no. Freelance data/AI services are declared under division 62 (67%). Only formal scientific R&D (division 72) reaches the 78% group.
Can a foreigner open a partita IVA as a data / ai consultant 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 data / ai consultant?
Your taxable base is revenue × the 67% coefficient for ATECO 62.20.10. 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)
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.