ATECO Codes – Education and Training
Division 85 covers education and training activities: pre-school and primary education, secondary schools, driving schools, sailing and flying schools, as well as language courses, private tutoring, and vocational training. This is the reference division for anyone who teaches independently. For professionals, the most widely used codes (private tutor, trainer, after-school support) fall under a 78% profitability coefficient in the flat-rate regime, with contributions paid to INPS Separate Management.
- ATECO 2025 codes
- 25
- Flat-rate eligible
- 25 of 25
- Profitability coefficient
- 78%
- Prevalent INPS scheme
- Gestione Separata
85.10.00Pre-primary educationFlat-rate78%85.20.00Primary educationFlat-rate78%85.31.10Lower general secondary educationFlat-rate78%85.31.20Upper general secondary educationFlat-rate78%85.32.01Vocational secondary education provided by sailing and navigation schoolsFlat-rate78%85.32.02Vocational secondary education provided by flight schoolsFlat-rate78%85.32.03Vocational secondary education provided by driving schoolsFlat-rate78%85.32.09Other technical and vocational secondary education n.e.c.Flat-rate78%85.33.00Post-secondary non-tertiary educationFlat-rate78%85.40.10Non-university professional tertiary educationFlat-rate78%85.40.20University tertiary education at first, second, and third cycle and single-cycle degree levelFlat-rate78%85.51.01Pilates instruction provided by independent teachers and instructorsFlat-rate78%85.51.09Sports and recreation education n.e.c.Flat-rate78%85.52.01Dance classesFlat-rate78%85.52.02Cultural heritage education activitiesFlat-rate78%85.52.09Other cultural educationFlat-rate78%85.53.00Driving school activitiesFlat-rate78%85.59.10Foreign language coursesFlat-rate78%85.59.20Vocational training and professional development coursesFlat-rate78%85.59.30Other education and training services n.e.c. provided by adult education centresFlat-rate78%85.59.91Courses in conscious movement educationFlat-rate78%85.59.99All other miscellaneous education and training services n.e.c.Flat-rate78%85.61.00Intermediary services for courses and tutorsFlat-rate78%85.69.01School counselling and educational guidance servicesFlat-rate78%85.69.09Other miscellaneous educational support services n.e.c.Flat-rate78%
Frequently asked questions
Which ATECO code should I use for private tutoring or one-to-one lessons with a VAT number?
For tutoring and after-school support use code 85.59.90 (other educational services n.e.c.); for languages use 85.59.30, and for vocational training use 85.59.20. All these codes have a 78% profitability coefficient under the flat-rate scheme, so you pay the substitute tax on 78% of receipts. If you want to see what remains after tax and contributions, you can use the tax calculator.
Which INPS scheme does a teacher or trainer with a VAT number pay contributions to?
A teacher or trainer with a VAT number and no dedicated professional pension fund pays contributions to INPS Separate Management, at a rate of 26.07% in 2025 calculated on taxable income. Contributions are due at the same deadlines as taxes (balance and advance payments) and are added on top of the flat-rate substitute tax. There is no fixed minimum as with craftsmen: you pay as a proportion of what you earn.
Is the flat-rate regime or the 15% substitute tax better for private lessons?
These are two alternative and mutually exclusive schemes. The 15% substitute tax under Law 145/2018 is reserved for tenured teachers at state schools who give private lessons, and applies directly to fees without any coefficient. The flat-rate scheme taxes 78% of receipts (at 15% or 5% for the first five years) and is open to anyone who stays below €85,000: those who are not permanently employed teachers typically choose the flat-rate scheme.