Tax Democracy

ATECO Codes — Other professional, scientific and technical activities

Division 74 covers professional, scientific and technical activities not included in the preceding divisions of section M: graphic designers and web designers, industrial and fashion product designers, interior designers, technical draughtspeople and photographers. These are largely professions without a dedicated professional fund, practised with an individual VAT number. Under the flat-rate regime the profitability coefficient of 78%, typical of professional activities, applies, and contributions are generally paid to the INPS Separate Management scheme.

ATECO 2025 codes
32
Flat-rate eligible
32 of 32
Profitability coefficient
78%
Prevalent INPS scheme
Gestione Separata

Frequently asked questions

What profitability coefficient applies to division 74 codes under the flat-rate regime?
Division 74 activities (graphic design, web design, product design, photography, interior design) fall under professional and scientific activities, with a profitability coefficient of 78%. For tax purposes this means 78% of fees collected is taxed: the state recognises the remaining 22% as notional costs. The substitute tax of 15% is calculated on that taxable base, reduced to 5% for the first five years if you meet the new-business conditions. You can calculate the taxes starting from your projected turnover.
Which INPS scheme does a graphic designer or web designer under the flat-rate regime register with?
Those who carry out graphic design, web design or product design work without a professional register or fund pay contributions to the INPS Separate Management scheme, not the Artisan or Trader Management scheme. In 2026 the rate is 26.07% for those without other pension coverage, falling to 24% if you are already covered by another contribution (for example from employment). Contributions are paid only on actual income — fees multiplied by the 78% coefficient — and there are no fixed minimum contributions as there are for artisans.
Does a photographer with code 74.20 fall under the Separate Management scheme or the artisan scheme?
It depends on how you actually work. If you offer photographic services as a professional service (reportage, on-location shoots, commissioned photography) you are generally classified as a professional registered with the INPS Separate Management scheme. If, on the other hand, the activity is more material and organised — such as a public-facing photography studio with processing, printing and retail sales — the Chamber of Commerce and INPS may classify you as an artisan, with the fixed annual contributions of the Artisan Management scheme. It is worth clarifying the classification with an accountant before opening a VAT number, as it affects both contributions and filing obligations.