Forfettario tax for a Management consultant in Italy (2026)
Independent management and business consultants advising companies on strategy and operations. A management consultant is classified under ATECO 70.20.09 (Business and other management consultancy activities n.e.c.).2 Under the regime forfettario that activity carries a profitability coefficient of 78%, so 78% of revenue is treated as taxable profit.1
Worked example. A management consultant invoicing €50,000 a year keeps about €38,391 net on the best regime (forfettario 5% (new business)) — an effective burden of 23% including INPS.3 Move the slider below for your own number.
Live forfettario calculator
Forfettario taxable base = revenue × 78% 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 78% coefficient for a management consultant?
Management consultancy is ATECO division 70, squarely in the 78% professional group — so 78% of your revenue is taxed as profit. This is the classic “pure-service profession” the high coefficient targets.1
Professional, scientific & technical (78%). Pure-service professions (consulting, design, engineering, translation, teaching, health, finance) have little cost of goods, so the law assumes 78% of revenue is profit and taxes that share.
Eligibility & cross-border traps
- •Management consultancy (70.20, 78%) is different from IT consultancy (62.20, 67%) — declare the one you actually do.
- •No dedicated cassa for management consultants — INPS Gestione Separata at 26.07% applies.
- •If you’re a newly-arrived resident, the impatriati regime (50% IRPEF cut) can beat the forfettario above ~€85k — model both.
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
What is the forfettario coefficient for a management consultant?
78%. Management consultancy (ATECO 70.20) is in the professional group, so 78% of revenue becomes the taxable base before INPS and the 5%/15% tax.
Can a foreigner open a partita IVA as a management 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 management consultant?
Your taxable base is revenue × the 78% coefficient for ATECO 70.20.09. 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.