P
P - ATECO Codes Education
Section P covers the entire education and training chain, from pre-school to post-diploma courses, and corresponds to division 85. It includes private teachers, private tutors, language schools, driving schools and professional trainers. Those who register a VAT number with an 85 code normally apply the 78% profitability coefficient in the flat-rate regime and pay contributions to the INPS separate management, as there is no dedicated professional fund.
- ATECO 2025 codes
- 25
- Flat-rate eligible
- 25 of 25
- Profitability coefficient
- 78%
- Prevalent INPS scheme
- Gestione Separata
85.10.00ATECO Code Pre-Primary Education85.20.00ATECO Code Primary Education85.31.10ATECO Code Lower Secondary General Education85.31.20ATECO Code Upper Secondary General Education85.32.01ATECO Code Technical and Vocational Secondary Education Provided by Sailing and Navigation Schools85.32.02ATECO Code Technical and Vocational Secondary Education Provided by Flight Schools85.32.03ATECO Code Technical and Vocational Secondary Education Provided by Driving Schools85.32.09ATECO Code Other Technical and Vocational Secondary Education N.e.c.85.33.00ATECO Code Post-Secondary Non-Tertiary Education85.40.10ATECO Code Non-University Professional Tertiary Education85.40.20ATECO Code University Tertiary Education at First, Second and Third Cycle and Single-Cycle Degree Programmes85.51.01ATECO Code Pilates Instruction Provided by Independent Teachers and Instructors85.51.09ATECO Code Sports and Recreational Education N.e.c.85.52.01ATECO Code Dance Courses85.52.02ATECO Code Cultural Heritage Education Activities85.52.09ATECO Code Other Cultural Education85.53.00ATECO Code Driving School Activities85.59.10ATECO Code Foreign Language Courses85.59.20ATECO Code Vocational Training and Continuing Professional Development Courses85.59.30ATECO Code Other Education and Training Services N.e.c. Provided by Community Learning Centres85.59.91ATECO Code Mindful Movement Education Courses85.59.99ATECO Code All Other Miscellaneous Education and Training Services N.e.c.85.61.00ATECO Code Intermediation Services for Courses and Tutoring85.69.01ATECO Code Educational Counselling and Guidance Services85.69.09ATECO Code Other Miscellaneous Support Services for Education and Training N.e.c.Frequently asked questions
What ATECO code and profitability coefficient should I use for private tutoring or lessons with a VAT number?
For tutoring and after-school lessons the most commonly used code is 85.59.20 (training courses) or another division 85 code, while for languages there is 85.59.30. Under the flat-rate regime the profitability coefficient is 78%: the substitute tax (5% for the first five years, then 15%) is calculated on 78% of fees collected, not on the full turnover. If you want to see how much you would have left at the end of the year you can calculate your taxes.
What INPS contributions does a teacher or trainer in the flat-rate regime pay?
Teachers working independently have no professional fund and therefore enrol in the INPS separate management. The 2025 rate is 26.07% and is applied to taxable income — that is, 78% of fees. Payments follow the balance and advance schedule: 30 June and 30 November.
Can a permanent teacher who gives private lessons use the 15% flat tax?
Yes. Permanent state-school teachers can opt for a 15% substitute tax on private lesson income, to be declared in section RM of the personal tax return. This is a different regime from the flat-rate one and is incompatible with it: that income falls outside total IRPEF income but counts for ISEE purposes.