Italy SRL Company Tax Calculator 2026

An SRL is a limited company: profit is taxed with IRES (24%) and IRAP (3.9%); distributing profits to individual shareholders adds a 26% dividend withholding.

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

Pre-tax profit
− IRAP 3.9% and − IRES 24%
= net company profit; if distributed, − 26% dividend withholding

The overall burden on distributed profit can exceed 43%.

FAQ

How much tax does an SRL pay?

On profit: IRES 24% + IRAP 3.9% (base). If profits are distributed, dividends bear a further 26% 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