Forfettario tax for a Marketing & advertising consultant in Italy (2026)
Freelancers running marketing and advertising campaigns and strategy for clients. A marketing & advertising consultant is classified under ATECO 73.11.02 (Conducting marketing campaigns and other advertising services).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 marketing & advertising 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 marketing & advertising consultant?
Advertising and marketing services are ATECO division 73 → 78%. Note that ATECO 2025 added a dedicated influencer-marketing code (73.11.03), also at 78%.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
- •Buying media on behalf of clients can introduce pass-through costs — invoice your fee separately from ad spend.
- •“Marketing consultant” (73.11, 78%) differs from selling SaaS/tools (often 62.x, 67%) — separate the activities.
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 coefficient applies to a marketing consultant?
78%. Advertising and marketing services (ATECO 73.11) are in the professional group.
Can a foreigner open a partita IVA as a marketing & advertising 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 marketing & advertising consultant?
Your taxable base is revenue × the 78% coefficient for ATECO 73.11.02. 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.