Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- TALTRE ATTIVITÀ DI SERVIZI
- 96Attività di servizi alla persona
- 96.2Servizi di parrucchieri e barbieri, trattamenti di bellezza, centri benessere e attività simili
- 96.22.0Servizi di cura della bellezza e altri trattamenti di bellezza
- 96.22.01Servizi di manicure e pedicure
Description
- manicure and pedicure activities
Exclusion notes
- activities of podiatrists, see division 86.99.09
Excluded from class 96.22:
- cosmetic surgery activities performed by medical specialists, see 86.22
- activities of podiatrists, see division 86.99
Frequently asked questions
Do nail artists and beauty pedicurists use 96.22.01?
Yes, if the activity is manicure, pedicure, nail extensions or nail care. If the service is podiatric or medical foot care, the database points to 86.99.09.
What if I also offer facial treatments and hair removal in the same premises?
For manicure and pedicure the reference remains 96.22.01. If the predominant service is a broader aesthetic treatment — such as hair removal, tanning, facial massage or permanent make-up — compare with 96.22.09.
Mobile nail services: I work as a nail artist travelling to clients' homes — is it still 96.22.01?
Yes, the code follows the service you perform, not whether you have fixed premises or travel to clients. Manicure, pedicure and nail extensions remain 96.22.01. If you merely book appointments for other nail artists through a platform, that would instead be 96.40.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 96.02.03— Servizi di manicure e pedicure(corrispondenza diretta)