ATECO Codes – Human Health Activities
Division 86 covers human health activities: general practitioners and specialists, dentists, psychologists and psychotherapists, medical imaging, analysis laboratories, hospital activities, and ambulance transport. For those working as self-employed professionals with a VAT number, most of these codes fall under the 78% profitability coefficient in the flat-rate regime. The social security side varies significantly between professions: ENPAM for doctors, ENPAP for psychologists, and INPS Separate Management for healthcare professionals without their own pension fund.
- ATECO 2025 codes
- 20
- Flat-rate eligible
- 20 of 20
- Profitability coefficient
- 78%
- Prevalent INPS scheme
- Gestione Separata
86.10.00Hospital activitiesFlat-rate78%86.21.00General medical practice activitiesFlat-rate78%86.22.01Cosmetic surgery treatmentsFlat-rate78%86.22.02Other specialist medical practice activities carried out by independent specialist physiciansFlat-rate78%86.22.03Other specialist medical practice activities carried out at clinics and specialist centresFlat-rate78%86.23.00Dental practice activitiesFlat-rate78%86.91.01Medical imaging activitiesFlat-rate78%86.91.02Medical laboratory activitiesFlat-rate78%86.92.00Ambulance transport servicesFlat-rate78%86.93.00Activities of psychologists and psychotherapists, excluding physiciansFlat-rate78%86.94.01Nursing activitiesFlat-rate78%86.94.02Midwifery activitiesFlat-rate78%86.95.00Physiotherapy activitiesFlat-rate78%86.96.01KinesiologyFlat-rate78%86.96.09Complementary and alternative medicine activities n.e.c.Flat-rate78%86.97.00Intermediary services for medical, dental and other human health activitiesFlat-rate78%86.99.01Body treatment techniquesFlat-rate78%86.99.02Dance movement therapyFlat-rate78%86.99.03Psychomotor therapy activitiesFlat-rate78%86.99.09Other miscellaneous human health activities n.e.c.Flat-rate78%
Frequently asked questions
What is the profitability coefficient for ATECO codes in division 86 under the flat-rate regime?
For healthcare activities the coefficient is 78%. This means the taxable base on which you calculate both tax and contributions is 78% of receipts, while the remaining 22% is treated as a flat-rate cost. On a turnover of €50,000 the taxable base is €39,000, to which the 15% substitute tax applies (5% for the first five years if you meet the new-activity requirements). You can calculate your taxes based on your projected turnover.
Does a doctor under the flat-rate regime pay contributions to INPS or to ENPAM?
Doctors and dentists do not pay to INPS Separate Management but to ENPAM, the professional pension fund to which they are automatically enrolled upon registration with the Medical Order. On self-employed professional activity, Quota B is paid, calculated on professional income (receipts multiplied by 78%, then at a rate of 19.5% in 2025). Quota A is paid separately as a fixed amount, regardless of turnover.
Which pension fund does a psychologist with code 86.93 register with?
A psychologist does not register with ENPAM or, as a rule, with INPS Separate Management, but with ENPAP, the psychologists' pension fund. There are three mandatory contributions: subjective, integrative, and maternity. The integrative contribution (a percentage added to invoices and charged to the client) falls outside the flat-rate taxable income calculation, while the subjective contribution paid is deductible from total income.