ATECO Codes – Rental and Leasing Activities
Division 77 covers the rental and operating lease of tangible assets without an operator: cars and vans, bicycles and pleasure boats, sports equipment, agricultural and construction machinery, computers and office furniture. These are commercial activities, so anyone who opens a VAT number here must register with the Chamber of Commerce and with the INPS Traders' Management scheme. Under the flat-rate regime, taxable income is calculated by applying a 67% coefficient to revenue — the same rate used for trade.
- ATECO 2025 codes
- 19
- Flat-rate eligible
- 19 of 19
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
77.11.00Renting and leasing of cars and light motor vehiclesFlat-rate67%77.12.00Renting and leasing of trucksFlat-rate67%77.21.01Renting and leasing of bicyclesFlat-rate67%77.21.02Renting and leasing of pleasure boats without operatorFlat-rate67%77.21.09Renting and leasing of other recreational and sports goodsFlat-rate67%77.22.10Renting and leasing of textiles, clothing and footwearFlat-rate67%77.22.90Renting and operational leasing of other personal and household goods n.e.c.Flat-rate67%77.31.00Renting and operational leasing of agricultural machinery and equipmentFlat-rate67%77.32.00Renting and operational leasing of construction and civil engineering machinery and equipmentFlat-rate67%77.33.00Renting and operational leasing of office machinery, equipment and computersFlat-rate67%77.34.00Renting and operational leasing of water transport equipmentFlat-rate67%77.35.00Renting and operational leasing of air transport equipmentFlat-rate67%77.39.10Renting and operational leasing of other land transport equipmentFlat-rate67%77.39.91Renting and operational leasing of lifting and materials-handling equipmentFlat-rate67%77.39.92Renting and operational leasing of structures and equipment for events and showsFlat-rate67%77.39.99Renting and operational leasing of other miscellaneous machinery, equipment and tangible goods n.e.c.Flat-rate67%77.40.00Leasing of intellectual property and similar products, except copyrighted worksFlat-rate67%77.51.00Intermediation services for the renting and operational leasing of cars, motor caravans and trailersFlat-rate67%77.52.00Intermediation services for the renting and operational leasing of other tangible and non-financial intangible goodsFlat-rate67%
Frequently asked questions
What is the flat-rate profitability coefficient for rental activities under ATECO code 77?
For almost all activities in division 77 the profitability coefficient is 67%, because they fall under the commercial and miscellaneous services category. This means that 67% of your annual receipts becomes taxable income, while the remaining 33% is treated as a flat-rate expense. The substitute tax (5% or 15%) and INPS contributions are both calculated on that income. You can see what you would pay based on your projected turnover with the tax calculator.
Should someone who rents out equipment or vehicles register with INPS as a trader or a craftsman?
Rental of goods is a commercial activity, so the correct registration is with the INPS Traders' Management scheme, not the Craftsmen's scheme. Fixed contributions on the minimum income threshold are due (around €4,500–4,600 per year in 2025), plus 24.48% on the portion of income above that threshold. Registration with the Companies Register at the Chamber of Commerce is also required, along with the related annual fee.
Does rental with a driver or operator still fall under code 77?
No. Division 77 covers only rental and operating leases without an operator: you provide the asset and the customer uses it independently. If you also supply a driver or operator, the nature of the activity changes and must be classified elsewhere — for example under transport or construction (crane hire with operator falls under code 43.99). The distinction matters because it affects requirements, licences, and sometimes the applicable flat-rate coefficient.