Italy SPA Company Tax Calculator 2026

An SPA follows the same taxation as limited companies: IRES 24% and IRAP 3.9% on profit, plus a 26% withholding on distributed dividends.

Calculate estimate

Country

Legal form

Tax year

The year whose rates apply (they change with each Budget Law). Enter that year's revenue.

Revenue / Fees for the year (€)

Activity (ATECO profitability coefficient)

Documented expenses for the year (€)

Pension fund (contributions)

35% contribution reduction (flat-rate artisans/traders)

Activity category

Activity type (coefficient)

Flat-rate income tax payment (option)

ACRE: 50% contribution cut (1st year)

Start-up: first 5 years (reduced 5% rate)

First year of activity (contributions not yet paid → not deductible)

Pre-tax profit (€)

Distribute profits as dividends

Result

Fill in the data and press “Calculate”.

How it is calculated

The engine is identical to the SRL: IRES and IRAP on profit, withholding on distributed dividends.

FAQ

What is the tax difference between SPA and SRL?

For income taxes the treatment is the same (capital companies): IRES, IRAP and dividend withholding.

Official sources

Agenzia delle Entrate — IRPEF, IRES, IRAP, regime forfettario
INPS — Contributi Gestione Separata / artigiani-commercianti
Normattiva — Testi di legge ufficiali + Legge di Bilancio