Standard scheme (sole trader / professional) vs Joint-stock company (SPA) — tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Standard scheme (sole trader / professional) | Joint-stock company (SPA) | |
|---|---|---|
| Description | Progressive income tax (IRPEF) on income = revenue − costs − deductible contributions. | Same as SRL (limited company). |
Official sources
- Agenzia delle Entrate — IRPEF, IRES, IRAP, regime forfettario
- INPS — Contributi Gestione Separata / artigiani-commercianti
- Normattiva — Testi di legge ufficiali + Legge di Bilancio