Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- 85Istruzione e formazione
- 85.5Altri servizi di istruzione e formazione
- 85.51.0Formazione sportiva e ricreativa
- 85.51.09Formazione sportiva e ricreativa n.c.a.
Description
- sports instruction in camps or schools
- activities of personal trainers
- gymnastics instruction
- riding instruction
- swimming instruction
- ski instruction
- martial arts instruction
- card game instruction (e.g. bridge)
- board game courses
- yoga instruction
- e-sports instruction
- non-formal adult sports and recreation education provided e.g. by the so-called università popolari
- activities of professional sports instructors, teachers, coaches
Exclusion notes
Excluded from group 85.5:
- formal educational activities as outlined in groups 85.1, 85.2, 85.3 and 85.4, in other words, pre-primary education, primary education, secondary education, post-secondary non-tertiary education or tertiary education, see 85.1, 85.2, 85.3, 85.4
Excluded from class 85.51:
- activities provided by academic schools, colleges and universities, see 85.40
- cultural education, see 85.52
- sports training by sports clubs, see 93.12
- fitness instruction provided by fitness centres, yoga studios and similar facilities, see 93.13
Frequently asked questions
ATECO code for personal trainers in 2025: 85.51.09 or fitness studio?
85.51.09 covers personal trainer activity and sports instructors, teachers, and coaches, including competitive athletes. If instead you run a gym or fitness centre as a facility, see 93.13.09. A personal trainer sells their own coaching, not access to a venue.
I teach yoga: code 85.51.09 or 85.51.01 for Pilates?
85.51.09, because yoga instruction is listed here alongside gymnastics, swimming, skiing, and martial arts. Pilates has its own dedicated code: 85.51.01. If you teach both, choose the code for whichever discipline is predominant.
Chess, bridge, or eSports courses: do they really fall under 85.51.09?
Yes, the official list includes card game courses such as bridge, board games, and electronic sports (eSports). If instead you organise events or manage a sports body rather than teaching, see 93.19.10.