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ATECO 73.30.09 · 78% coefficient Updated for 2026

Forfettario tax for a PR & communications consultant in Italy (2026)

Freelance public-relations and communications consultants. A pr & communications consultant is classified under ATECO 73.30.09 (Public relations and communication 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 pr & communications 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

€50,000
€5k€85k cap€200k+

Forfettario taxable base = revenue × 78% coefficient (your activity). INPS 26.07% and the 5%/15% substitute tax are computed on that base.

Forfettario 5% (new business)
BEST
€38,391net · 23% effective
5% on the 78% coefficient base + INPS 26.07% on it
Net€38,391(76.8%)
INPS€10,167(20.3%)
Flat tax€1,442(2.9%)
Forfettario 15%
€35,508net · 29% effective
15% on the 78% coefficient base + INPS 26.07% on it
Net€35,508(71.0%)
INPS€10,167(20.3%)
Flat tax€4,325(8.6%)
Ordinario + Impatriati 50%
€33,222net · 34% effective
IRPEF on 50% of (revenue − INPS) + INPS 26.07% up to €122,295 (D.Lgs. 209/2023)
Net€33,222(66.4%)
INPS€13,035(26.1%)
IRPEF + Addiz€3,743(7.5%)
Ordinario (no relief)
€27,197net · 46% effective
Progressive IRPEF on (revenue − INPS) + INPS 26.07% up to €122,295
Net€27,197(54.4%)
INPS€13,035(26.1%)
IRPEF + Addiz€9,768(19.5%)
Net take-home vs revenue — PR & communications consultant (78% coefficient)

Forfettario lines stop at the €85k cap. Same deterministic engine as the TaxCompass chat.

Why a 78% coefficient for a pr & communications consultant?

Public relations and communications is ATECO division 73 → 78%, the professional rate.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

  • •Event and media buying for clients are pass-through costs — keep them off your fee base.
  • •Cross-border PR retainers don’t change the coefficient, but do raise the usual residency questions.

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

Is PR consulting 78% under the forfettario?

Yes — public relations (ATECO 73.30) is in the professional group, so 78% of revenue is taxed.

Can a foreigner open a partita IVA as a pr & communications 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 pr & communications consultant?

Your taxable base is revenue × the 78% coefficient for ATECO 73.30.09. 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

Data study: effective tax rate by profession

Sources

  1. 1.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
  2. 2.ISTAT — Struttura ATECO 2025 (IT/EN)
  3. 3.Normattiva — L. 335/1995, art. 2 (INPS Gestione Separata)
  4. 4.Agenzia delle Entrate — Regime forfetario: le regole
  5. 5.Normattiva — D.Lgs. 209/2023, art. 5 (regime impatriati), testo in vigore dal 10-10-2025 al 31-12-2026

Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

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